Bill Text: IL HJRCA0019 | 2015-2016 | 99th General Assembly | Introduced

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Bill Title: Proposes to amend the Revenue Article of the Illinois Constitution. Provides that individual income taxes may be at a graduated or a non-graduated rate. Provides that any such tax imposed on corporations shall be at a non-graduated rate, not to exceed the average of the lowest and highest individual rates by more than a ratio of 8 to 5. Effective upon being declared adopted.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2016-05-06 - Rule 19(a) / Re-referred to Rules Committee [HJRCA0019 Detail]

Download: Illinois-2015-HJRCA0019-Introduced.html

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99TH GENERAL ASSEMBLY State of Illinois 2015 and 2016 HOUSE JOINT RESOLUTION CONSTITUTIONAL AMENDMENT HC0019 Introduced , by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED:
ILCON Art. IX, Sec. 3
Proposes to amend the Revenue Article of the Illinois Constitution. Provides that individual income taxes may be at a graduated or a non-graduated rate. Provides that any such tax imposed on corporations shall be at a non-graduated rate, not to exceed the average of the lowest and highest individual rates by more than a ratio of 8 to 5. Effective upon being declared adopted.
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HC0019 LRB099 06230 HLH 26295 e
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE
NINETY-NINTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE
SENATE CONCURRING HEREIN, that there shall be submitted to the
electors of the State for adoption or rejection at the general
election next occurring at least 6 months after the adoption of
this resolution a proposition to amend Article IX of the
Illinois Constitution by changing Section 3 as follows:
ARTICLE IX
REVENUE
(ILCON Art. IX, Sec. 3)
SECTION 3. LIMITATIONS ON INCOME TAXATION
(a) A tax on or measured by individual income may shall be
at a graduated or a non-graduated rate. At any one time there
may be no more than one such tax imposed by the State for State
purposes on individuals and one such tax so imposed on
corporations. Any such tax imposed on corporations shall be at
a non-graduated rate. In any such tax imposed upon corporations
the rate shall not exceed the average of the lowest and highest
rates rate imposed on individuals by more than a ratio of 8 to
5.
(b) Laws imposing taxes on or measured by income may adopt

HC0019 - 2 - LRB099 06230 HLH 26295 e
by reference provisions of the laws and regulations of the
United States, as they then exist or thereafter may be changed,
for the purpose of arriving at the amount of income upon which
the tax is imposed.
(Source: Illinois Constitution.)
SCHEDULE
This Constitutional Amendment takes effect upon being
declared adopted in accordance with Section 7 of the Illinois
Constitutional Amendment Act.