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.