Article VIII, Section 24-a of the Texas Constitution

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The ballot proposition that added this section also amended Article VIII, Section 1(c) and repealed Article VIII, Section 24.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

Online Resources