>>31175
Correction....just had my coffveve.

Texas Proposition 4, Prohibit State Income Tax on Individuals Amendment (2019)


The Texas State Constitution requires the state legislature to put legislation enacting an income tax before voters as a statewide referendum, which voters could approve or reject. Placing a referendum before voters requires a simple majority vote (50%+1) in each legislative chamber.[1]

Proposition 4 would replace the referendum requirement with a ban on enacting an income tax on individuals. Since Proposition 4's ban on an income tax would be a provision of the Texas Constitution, a two-thirds vote in each legislative chamber and a statewide referendum would be needed to repeal or amend the ban.

Therefore, one of the practical effects of Proposition 4 would be to increase the legislative vote requirement to authorize an income tax.[2]

Proposition 4 would repeal the existing requirement that an income tax, should one be enacted, be used to reduce school ad valorem (property) taxes and increase education funding.[2]

The ballot measure would also replace the phrase "tax on the net incomes of natural persons" with the phrase "tax on the net incomes of individuals."[2] There is disagreement between some supporters and opponents of the measure regarding the relevance and meaning of the change from natural persons to individuals.[3] On May 15, 2019, the Legislative Budget Board wrote that because Proposition 4 did not define individuals, the language could be interpreted to include businesses that are subject to the state's franchise tax.[4] On May 27, 2019, the legislature passed a bill, which the governor signed, that defined individuals as a natural person and excluded partnerships, corporations, banks, and other legal entities