Article VIII, Section 24-a of the Texas Constitution
Added November 5, 2019:
The legislature may not impose a tax on the net incomes of individuals, including an individual's share of partnership and unincorporated association income.
Editor Comments
The ballot proposition that added this section also amended Article VIII, Section 1(c) and repealed Article VIII, Section 24.
As a result, it is now more difficult to impose a state personal income tax because it requires a constitutional amendment.
Recent Decisions
None.
Historic Decisions
None.
Library Resources
- 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)
- The Constitution of the State of Texas: An Annotated and Comparative Analysis (two-volume resource available at most law and some municipal libraries)
Online Resources
- 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)