Texas Constitution:Article VIII, Section 24-a

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The ballot proposition that added this section also amended Article VIII, Section 1(c) and repealed Article VIII, Section 24.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

—Attorney Steve Smith

Recent Decisions

None.

Historic Decisions

None.

Library Resources

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

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

• The Constitution of the State of Texas: An Annotated and Comparative Analysis (this two-volume resource is available at most law libraries and some municipal libraries)

Online Resources

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

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

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