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Difference between revisions of "New Hampshire Income Tax Amendment, CACR 13 (2012)"

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}}{{tnr}}The '''New Hampshire Income Tax Amendment''', also known as '''CACR 13''' or '''Question 1''', was a {{lrcafull}} on the [[New Hampshire 2012 ballot measures|November 6, 2012 ballot]] in [[New Hampshire]], where it was '''defeated'''.  
 
}}{{tnr}}The '''New Hampshire Income Tax Amendment''', also known as '''CACR 13''' or '''Question 1''', was a {{lrcafull}} on the [[New Hampshire 2012 ballot measures|November 6, 2012 ballot]] in [[New Hampshire]], where it was '''defeated'''.  
  
The measure, filed as [http://www.gencourt.state.nh.us/legislation/2011/CACR0013.html Constitutional Amendment Concurrent Resolution 13], bans new taxes on personal income.<ref name="ULFeb8">[http://www.unionleader.com/article.aspx?headline=Legislature+wants+amendment+to+ban+income+tax&articleId=3053167f-b4be-411d-988a-aa41171e423f ''Union Leader'',"Legislature wants amendment to ban income tax," February 8, 2011]</ref>
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The measure, filed as [http://www.gencourt.state.nh.us/legislation/2011/CACR0013.html Constitutional Amendment Concurrent Resolution 13], banned new taxes on personal income.<ref name="ULFeb8">[http://www.unionleader.com/article.aspx?headline=Legislature+wants+amendment+to+ban+income+tax&articleId=3053167f-b4be-411d-988a-aa41171e423f ''Union Leader'',"Legislature wants amendment to ban income tax," February 8, 2011]</ref>
  
 
Currently the state of New Hampshire "does not have a general sales tax or an income tax on an individual's reported W-2 wages. There are taxes on an individual's interest and dividends income, inheritance, business taxes, consumer excise taxes and other taxes." [http://www.revenue.nh.gov/faq/gti-rev.htm More details are available at the New Hampshire Department of Revenue Administration].<ref name="ULFeb8"/><ref>[http://www.revenue.nh.gov/faq/gti-rev.htm ''New Hampshire Department of Revenue Administration'',"Overview of New Hampshire Taxes," retrieved September 27, 2012]</ref>
 
Currently the state of New Hampshire "does not have a general sales tax or an income tax on an individual's reported W-2 wages. There are taxes on an individual's interest and dividends income, inheritance, business taxes, consumer excise taxes and other taxes." [http://www.revenue.nh.gov/faq/gti-rev.htm More details are available at the New Hampshire Department of Revenue Administration].<ref name="ULFeb8"/><ref>[http://www.revenue.nh.gov/faq/gti-rev.htm ''New Hampshire Department of Revenue Administration'',"Overview of New Hampshire Taxes," retrieved September 27, 2012]</ref>
  
The measure states: "No new tax shall be levied, directly or indirectly, upon a person’s income, from whatever source it is derived."<ref name="UL1172012"/>
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The measure stated: "No new tax shall be levied, directly or indirectly, upon a person’s income, from whatever source it is derived."<ref name="UL1172012"/>
  
States without an individual income tax in 2012 include: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.
+
States without an individual income tax in 2012 included: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.
 
==Election results==
 
==Election results==
 
:: ''See also: [[2012 ballot measure election results]]''
 
:: ''See also: [[2012 ballot measure election results]]''
 
+
The following are '''official''' election results:
 
{{Short outcome
 
{{Short outcome
 
| title = New Hampshire CACR 13 (Question 1) (2012)
 
| title = New Hampshire CACR 13 (Question 1) (2012)
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[[Category:Defeated, general, 2012]]
 
[[Category:Defeated, general, 2012]]
  
Results via [http://sos.nh.gov/2012ConConGen.aspx?id=28040 The New Hampshire Secretary of State] (As of 11/9/2012)
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Results via [http://sos.nh.gov/2012ConConGen.aspx The New Hampshire Secretary of State]  
  
 
==Text of the measure==
 
==Text of the measure==
 
===Ballot language===
 
===Ballot language===
The ballot language that will appear on the ballot reads:<ref> [http://www.gencourt.state.nh.us/legislation/2012/CACR0013.html ''General Court'', "CACR 13 – VERSION ADOPTED BY BOTH BODIES", Retrieved September 14, 2012]</ref>
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The ballot language that appeared on the ballot reads:<ref> [http://www.gencourt.state.nh.us/legislation/2012/CACR0013.html ''General Court'', "CACR 13 – VERSION ADOPTED BY BOTH BODIES," Retrieved September 14, 2012]</ref>
  
 
{{quote|''Are you in favor of amending the second part of the constitution by inserting after article 5-b a new article to read as follows:''
 
{{quote|''Are you in favor of amending the second part of the constitution by inserting after article 5-b a new article to read as follows:''
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"When we’re talking about changing the constitution, we are talking about our legacy. We are one of the last oases where, as a state, your personal income is not taxed," said [[Frank Sapareto|Rep. Frank Sapareto]].<ref name="ULFeb8"/>
 
"When we’re talking about changing the constitution, we are talking about our legacy. We are one of the last oases where, as a state, your personal income is not taxed," said [[Frank Sapareto|Rep. Frank Sapareto]].<ref name="ULFeb8"/>
  
House Republican Leader [[David Bettencourt|D.J. Bettencourt]], one of the amendment's co-sponsors, said future business taxes would not be affected by the amendment.  According to him, the amendment applies only to human beings, not corporations that the law considers "persons."<ref>[http://www.realclearpolitics.com/news/ap/politics/2012/Apr/04/nh_senate_considering_amendment_to_ban_income_tax.html ''Associated Press'' "NH Senate considering amendment to ban income tax," April 4, 2012]</ref>
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House Republican Leader [[David Bettencourt|D.J. Bettencourt]], one of the amendment's co-sponsors, said future business taxes would not be affected by the amendment.  According to him, the amendment applied only to human beings, not corporations that the law considered "persons."<ref>[http://www.realclearpolitics.com/news/ap/politics/2012/Apr/04/nh_senate_considering_amendment_to_ban_income_tax.html ''Associated Press'' "NH Senate considering amendment to ban income tax," April 4, 2012]</ref>
  
 
==Opposition==
 
==Opposition==
Opponents of the proposed measure argue that the measure is too broadly written and could result in litigation. [[Mary Cooney|Rep. Mary Cooney]] said the amendment leaves too much room for interpretation as to what is included in "a new tax."<ref>[http://articles.boston.com/2012-01-16/news/30632531_1_personal-income-interest-and-dividends-new-tax ''Associated Press'',"NH House seeks to enshrine personal income tax ban," January 16, 2012]</ref> Additionally, opponents note that the measure may tie lawmakers' hands. [[Susan Almy|Rep. Susan Almy]] said, "It is trying to make sure you couldn’t put an income tax in but, in the process, it is also stopping probably any future change in business taxes or any future change in any other tax we may have."<ref name="UL1172012">[http://www.unionleader.com/article/20120117/NEWS06/701179969 ''Union Leader'',"NH House to decide on state income tax ban," January 17, 2012]</ref>
+
Opponents of the proposed measure argued that the measure was too broadly written and could result in litigation. [[Mary Cooney|Rep. Mary Cooney]] said the amendment left too much room for interpretation as to what was included in "a new tax."<ref>[http://articles.boston.com/2012-01-16/news/30632531_1_personal-income-interest-and-dividends-new-tax ''Associated Press'',"NH House seeks to enshrine personal income tax ban," January 16, 2012]</ref> Additionally, opponents noted that the measure had the potential to tie lawmakers' hands. [[Susan Almy|Rep. Susan Almy]] said, "It is trying to make sure you couldn’t put an income tax in but, in the process, it is also stopping probably any future change in business taxes or any future change in any other tax we may have."<ref name="UL1172012">[http://www.unionleader.com/article/20120117/NEWS06/701179969 ''Union Leader'',"NH House to decide on state income tax ban," January 17, 2012]</ref>
  
 
==Path to the ballot==
 
==Path to the ballot==
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[[Category:Certified, taxes, 2012]]
 
[[Category:Certified, taxes, 2012]]
 
[[Category:Taxes, New Hampshire]]
 
[[Category:Taxes, New Hampshire]]
{{New Hampshire stub}}
 
 
{{Certrefca2012}}
 
{{Certrefca2012}}

Revision as of 07:56, 20 March 2014


Income Tax Amendment
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Type:Legislative referral
Constitution:New Hampshire Constitution
Topic:Taxes
Status:Defeatedd
The New Hampshire Income Tax Amendment, also known as CACR 13 or Question 1, was a legislatively-referred constitutional amendment on the November 6, 2012 ballot in New Hampshire, where it was defeated.

The measure, filed as Constitutional Amendment Concurrent Resolution 13, banned new taxes on personal income.[1]

Currently the state of New Hampshire "does not have a general sales tax or an income tax on an individual's reported W-2 wages. There are taxes on an individual's interest and dividends income, inheritance, business taxes, consumer excise taxes and other taxes." More details are available at the New Hampshire Department of Revenue Administration.[1][2]

The measure stated: "No new tax shall be levied, directly or indirectly, upon a person’s income, from whatever source it is derived."[3]

States without an individual income tax in 2012 included: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.

Election results

See also: 2012 ballot measure election results

The following are official election results:

New Hampshire CACR 13 (Question 1) (2012)
ResultVotesPercentage
Defeatedd No266,88342.91%
Yes 355,054 57.09%

Results via The New Hampshire Secretary of State

Text of the measure

Ballot language

The ballot language that appeared on the ballot reads:[4]

Are you in favor of amending the second part of the constitution by inserting after article 5-b a new article to read as follows:

[Art.] 5-c. [Income Tax Prohibited.] Notwithstanding any general or special provision of this constitution, the general court shall not have the power or authority to impose and levy any assessment, rate, or tax upon income earned by any natural person; however, nothing in this Article shall be construed to prohibit any tax in effect on January 1, 2012, or adjustment to the rate of such a tax.[5]

Support

House Speaker William O'Brien, who co-sponsored the proposed measure, said, "The point of this amendment is to avoid this state being changed. We're the only state in the Northeast that doesn't charge an income tax, and I want to keep it that way."[1]

"When we’re talking about changing the constitution, we are talking about our legacy. We are one of the last oases where, as a state, your personal income is not taxed," said Rep. Frank Sapareto.[1]

House Republican Leader D.J. Bettencourt, one of the amendment's co-sponsors, said future business taxes would not be affected by the amendment. According to him, the amendment applied only to human beings, not corporations that the law considered "persons."[6]

Opposition

Opponents of the proposed measure argued that the measure was too broadly written and could result in litigation. Rep. Mary Cooney said the amendment left too much room for interpretation as to what was included in "a new tax."[7] Additionally, opponents noted that the measure had the potential to tie lawmakers' hands. Rep. Susan Almy said, "It is trying to make sure you couldn’t put an income tax in but, in the process, it is also stopping probably any future change in business taxes or any future change in any other tax we may have."[3]

Path to the ballot

See also: Amending the New Hampshire constitution

In order for the state legislature to place a proposed constitutional amendment on the statewide ballot, both chambers of the state legislature must approve doing so by a vote in each house of at least 60%. Once any such constitutional amendment is on the ballot, the state's voters must approve it by a 2/3 vote for it to pass.

On January 18, 2012 the New Hampshire House of Representatives voted 257-101 in favor of referring the proposed measure to the 2012 ballot. The measure was subsequently passed by the New Hampshire State Senate and placed on the ballot.[8]

See also

External links

References