Bill Text: IL SJRCA0001 | 2017-2018 | 100th General Assembly | Introduced


Bill Title: Proposes to amend the Revenue Article of the Illinois Constitution. Removes a provision that provides that a tax on income shall be measured at a non-graduated rate. Provides that there may be one tax on the income of individuals and corporations (currently, there may be no more than one income tax imposed on individuals and one income tax imposed on corporations, and the rate of tax imposed upon corporations shall not exceed the rate imposed on individuals by more than a ratio of 8 to 5). Provides that the income tax may be a fair tax where lower rates apply to lower income levels and higher rates apply to higher income levels. Provides that no government other than the State may impose a tax on or measured by income. Effective upon being declared adopted.

Spectrum: Partisan Bill (Democrat 10-0)

Status: (Introduced) 2017-05-23 - Added as Co-Sponsor Sen. Jacqueline Y. Collins [SJRCA0001 Detail]

Download: Illinois-2017-SJRCA0001-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SENATE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
SC0001

Introduced 1/11/2017, by Sen. Don Harmon

SYNOPSIS AS INTRODUCED:
ILCON Art. IX, Sec. 3

Proposes to amend the Revenue Article of the Illinois Constitution. Removes a provision that provides that a tax on income shall be measured at a non-graduated rate. Provides that there may be one tax on the income of individuals and corporations (currently, there may be no more than one income tax imposed on individuals and one income tax imposed on corporations, and the rate of tax imposed upon corporations shall not exceed the rate imposed on individuals by more than a ratio of 8 to 5). Provides that the income tax may be a fair tax where lower rates apply to lower income levels and higher rates apply to higher income levels. Provides that no government other than the State may impose a tax on or measured by income. Effective upon being declared adopted.
LRB100 06409 HLH 16448 e

SC0001LRB100 06409 HLH 16448 e
1
SENATE JOINT RESOLUTION
2
CONSTITUTIONAL AMENDMENT
3 RESOLVED, BY THE SENATE OF THE ONE HUNDREDTH GENERAL
4ASSEMBLY OF THE STATE OF ILLINOIS, THE HOUSE OF REPRESENTATIVES
5CONCURRING HEREIN, that there shall be submitted to the
6electors of the State for adoption or rejection at the general
7election next occurring at least 6 months after the adoption of
8this resolution a proposition to amend Section 3 of Article IX
9of the Illinois Constitution as follows:
10
ARTICLE IX
11
REVENUE
12 (ILCON Art. IX, Sec. 3)
13SECTION 3. LIMITATIONS ON INCOME TAXATION
14 (a) There may be one tax on the income of individuals and
15corporations. This may be a fair tax where lower rates apply to
16lower income levels and higher rates apply to higher income
17levels. No government other than the State may impose a tax on
18or measured by income. A tax on or measured by income shall be
19at a non-graduated rate. At any one time there may be no more
20than one such tax imposed by the State for State purposes on
21individuals and one such tax so imposed on corporations. In any
22such tax imposed upon corporations the rate shall not exceed
23the rate imposed on individuals by more than a ratio of 8 to 5.

SC0001- 2 -LRB100 06409 HLH 16448 e
1 (b) Laws imposing taxes on or measured by income may adopt
2by reference provisions of the laws and regulations of the
3United States, as they then exist or thereafter may be changed,
4for the purpose of arriving at the amount of income upon which
5the tax is imposed.
6(Source: Illinois Constitution.)
7
SCHEDULE
8 This Constitutional Amendment takes effect upon being
9declared adopted in accordance with Section 7 of the Illinois
10Constitutional Amendment Act.
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