Florida Senate - 2010                                   SJR 2496 
        
       By Senator Baker 
       20-01627A-10                                          20102496__ 
    1                       Senate Joint Resolution                      
    2         A joint resolution proposing an amendment to Section 5 
    3         of Article VII of the State Constitution to change the 
    4         vote required to amend the State Constitution to 
    5         authorize or impose a personal income tax. 
    6   
    7  Be It Resolved by the Legislature of the State of Florida: 
    8   
    9         That the following amendment to Section 5 of Article VII of 
   10  the State Constitution is agreed to and shall be submitted to 
   11  the electors of this state for approval or rejection at the next 
   12  general election or at an earlier special election specifically 
   13  authorized by law for that purpose: 
   14                             ARTICLE VII                            
   15                        FINANCE AND TAXATION                        
   16         SECTION 5. Estate, inheritance and income taxes.— 
   17         (a) NATURAL PERSONS. A No tax upon estates or inheritances 
   18  or upon the income of natural persons who are residents or 
   19  citizens of the state may not shall be levied by the state, or 
   20  under its authority, in excess of the aggregate of amounts which 
   21  may be allowed to be credited upon or deducted from any similar 
   22  tax levied by the United States or any state. An amendment to 
   23  this constitution which has the effect of authorizing or 
   24  imposing a personal income tax must be approved by a vote of at 
   25  least 75 percent of the electors voting in the election. 
   26         (b) OTHERS. A No tax upon the income of residents and 
   27  citizens other than natural persons may not shall be levied by 
   28  the state, or under its authority, in excess of 5 percent 5% of 
   29  net income, as defined by law, or at such greater rate as is 
   30  authorized by a three-fifths (3/5) vote of the membership of 
   31  each house of the legislature or as will provide for the state 
   32  the maximum amount which may be allowed to be credited against 
   33  income taxes levied by the United States and other states. At 
   34  least $5,000 There shall be exempt from taxation not less than 
   35  five thousand dollars ($5,000) of the excess of net income 
   36  subject to tax over the maximum amount allowed to be credited 
   37  against income taxes levied by the United States and other 
   38  states shall be exempt from taxation. 
   39         (c) EFFECTIVE DATE. This section shall become effective 
   40  immediately upon approval by the electors of Florida. 
   41         BE IT FURTHER RESOLVED that the following statement be 
   42  placed on the ballot: 
   43                      CONSTITUTIONAL AMENDMENT                      
   44                       ARTICLE VII, SECTION 5                       
   45         VOTER APPROVAL REQUIRED TO AUTHORIZE OR IMPOSE A STATE 
   46  PERSONAL INCOME TAX.—This proposed amendment to the State 
   47  Constitution provides that a future amendment to the State 
   48  Constitution which has the effect of authorizing or imposing a 
   49  state personal income tax will not take effect unless the 
   50  amendment is approved by a vote of at least 75 percent of the 
   51  electors voting in the election.