Article VIII, Section 24 of the Texas Constitution

This section was repealed November 5, 2019.

Editor Comments

The former section, added in 1993 and never amended, governed the imposition of a tax on the incomes of natural persons.

It required voter approval of such a tax and any increase therein and dedicated all the revenue from such a tax to education.

The ballot proposition that repealed this section also amended Article VIII, Section 1(c) and added Article VIII, Section 24-a.

In re Allcat Claims Service, L.P., 356 S.W.3d 455, 457 (Tex. 2011) ("Allcat claims it is entitled to a refund for two reasons. First, the tax facially violates Article VIII, Section 24 [] because it is a tax on the net incomes of its natural-person partners that was not approved in a statewide referendum. Second, as applied by the Comptroller to Allcat and its partners, the franchise tax violates Article VIII, Section 1(a) [], which requires taxation to be equal and uniform. We hold that: (1) the tax is not a tax imposed on the net incomes of the individual partners, thus it does not facially violate Article VIII, Section 24; and (2) we do not have jurisdiction to consider the equal and uniform challenge.")

None.

Vernon's Annotated Constitution of the State of Texas (multi-volume and up-to-date resource available at all law and many municipal libraries)

The Texas State Constitution: A Reference Guide (one-volume resource available at most law and some municipal libraries)

Constitution of the State of Texas (1876) (resource published online and maintained by the University of Texas School of Law)

Amendments to the Texas Constitution Since 1876 (resource published online and regularly updated by the Legislative Council)

Reports Analyzing Proposed Amendments (resource published online and regularly updated by the Legislative Reference Library)