REFERENCE TITLE: state income tax; repeal

State of Arizona House of Representatives Fifty-fourth Legislature First Regular Session 2019

HCR 2020

Introduced by Representative Rivero

 

A concurrent resolution

 

Proposing an amendment to the constitution of arizona; amending article IX, section 12, constitution of Arizona; Relating to taxation.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it resolved by the House of Representatives of the State of Arizona, the Senate concurring:

1.  Article IX, section 12, Constitution of Arizona, is proposed to be amended as follows if approved by the voters and on proclamation of the Governor:

START_STATUTE12.  Authority to provide for levy and collection of license and other taxes

Section 12.  A.  The law-making power legislature shall have authority to provide for the levy and collection of license, franchise, gross revenue, excise, income, collateral and direct inheritance, legacy, and succession taxes, also graduated income taxes, graduated collateral and direct inheritance taxes, graduated legacy and succession taxes, stamp, registration, production, or other specific taxes.

B.  The legislature may provide for income taxes through December 31, 2030. Beginning January 1, 2031, the income of individuals, corporations and other legal entities is not subject to taxation by this state or by a county, city, town or other political subdivision of this state. END_STATUTE

2.  The Secretary of State shall submit this proposition to the voters at the next general election as provided by article XXI, Constitution of Arizona.