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Texas Income Tax Ban Amendment, HJR 58 (2017)

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Texas Income Tax Ban Amendment
Flag of Texas.png
Election date
November 7, 2017
Topic
Taxes
Status
Not on the ballot
Type
Constitutional amendment
Origin
State legislature

The Texas Income Tax Ban Amendment, also known as HJR 58, was not on the ballot in Texas as a legislatively referred constitutional amendment on November 7, 2017.

The measure would have prohibited the state legislature from levying a tax on the incomes of individuals.[1]

Rep. Mike Schofield (R-132) introduced the amendment as House Joint Resolution 58 in the Texas Legislature.[2]

Text of measure

Ballot title

The following ballot title was proposed to appear on the ballot:[1]

The constitutional amendment prohibiting the imposition of an individual income tax, including a tax on an individual ’s share of partnership and unincorporated association income.[3]

Constitutional changes

See also: Article 8, Texas Constitution

The measure would have amended Section 1(c) of Article 8 and added a Section 24-a to Article 8 of the Texas Constitution:[1]

Section 1(c)

The Legislature may provide for the taxation of intangible property and may also impose occupation taxes, both upon natural persons and upon corporations, other than municipal, doing any business in this State. The Legislature Subject to the restrictions of Section 24 of this article, it may also tax incomes of both natural persons and corporations other than municipal. Persons engaged in mechanical and agricultural pursuits shall never be required to pay an occupation tax.

Section 24-a

The legislature may not impose a tax on the net incomes of individuals, including an individual ’s share of partnership and unincorporated association income.[3]

Path to the ballot

See also: Amending the Texas Constitution

The proposed constitutional amendment was filed by Rep. Mike Schofield (R-132) as House Joint Resolution 58 on January 13, 2017.[2] A two-thirds vote in both chambers of the Texas State Legislature was required to refer this amendment to the ballot. Texas is one of 16 states that require a two-thirds supermajority vote in both chambers.

The amendment did not receive a vote in the state legislature during the 2017 legislative session.

See also

External links

Footnotes

  1. 1.0 1.1 1.2 Texas Legislature, "House Joint Resolution 58," accessed January 19, 2017
  2. 2.0 2.1 Texas Legislature, "HJR 58 Overview," accessed January 19, 2017
  3. 3.0 3.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content