July 11, 2020
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       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.

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