Constitutional Changes

While short and deceptively simple, the Tax Hike Amendment is a drastic and unnecessary change to the Illinois State Constitution that would have many damaging effects on Illinois taxpayers, small businesses, large employers, and our State’s economy.

Read the Tax Hike Amendment for yourself – and discover what it would really mean for Illinois.

Read the full text of the proposed Constitutional Amendment in the left-hand column below. In the right-hand column, read an explanation of key provisions and what effects they would have on Illinois.

The Tax Hike Amendment

TEXT OF SENATE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT NO. 1


RESOLVED, BY THE SENATE OF THE ONE HUNDRED FIRST GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE HOUSE OF REPRESENTATIVES CONCURRING HEREIN that there shall be submitted to the electors of the State for adoption or rejection at the general election next occurring at least 6 months after the adoption of this resolution a proposition to amend Section 3 of Article IX of the Illinois Constitution as follows:

ARTICLE IX
REVENUE

(ILCON Art. IX, Sec. 3)
SECTION 3. LIMITATIONS ON INCOME TAXATION

(a) The General Assembly shall provide by law for the rate or rates of any tax on or of any tax on or measured by income imposed by the State. A tax on or measured by income shall be at a non-graduated rate. At any one time there may be no more than one such tax imposed by the State for State purposes on individuals and one such tax so imposed on corporations. In any such tax imposed upon corporations the highest rate shall not exceed the highest rate imposed on individuals by more than a ratio of 8 to 5.

(b) Laws imposing taxes on or measured by income may adopt by reference provisions of the laws and regulations of the United States, as they then exist or thereafter may be changed, for the purpose of arriving at the amount of income upon which the tax is imposed.

This Constitutional Amendment takes effect upon being declared adopted in accordance with Section 7 of the Illinois Constitutional Amendment Act

*Note: Underlined text would be added to the Constitution. Crossed-out text would be removed from the Constitution.

What it IS,

What it SAYS,

What it DOES NOT DO.

TEXT OF SENATE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT NO. 1


RESOLVED, BY THE SENATE OF THE ONE HUNDRED FIRST GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE HOUSE OF REPRESENTATIVES CONCURRING HEREIN

1.
  • The State Legislature and the Governor put this Constitutional Amendment on the ballot to drastically change the structure of state income taxes in Illinois and allow income taxes to be increased by billions of dollars.

that there shall be submitted to the electors

2.
  • A “YES“ vote would lock a “graduated income tax” structure into the Illinois State Constitution.
    A “NO” vote would stop the Proposed Tax Hike Amendment from becoming law.

of the State for adoption or rejection at the general election next occurring at least 6 months after the adoption of this resolution a proposition to amend Section 3 of Article IX of the Illinois Constitution as follows:

3.
  • If the proposed Constitutional Amendment passes, it would be locked into the State Constitution, and prove nearly impossible for Illinois voters to ever change or repeal, because Springfield Politicians control the types of Constitutional Amendments voters are allowed to place on the ballot.



ARTICLE IX
REVENUE

4.
  • Nothing in the Constitutional Amendment requires the Legislature to do anything to control their spending. It does not dedicate any of the new tax revenue toward critical needs such as health care, education and public safety. The Legislature would get a blank check to spend billions of dollars however they want.



(ILCON Art. IX, Sec. 3)
SECTION 3. LIMITATIONS ON INCOME TAXATION

(a)
The General Assembly shall provide by law for the rate or rates of any tax on or of any tax on or measured by income imposed by the State.

5.
  • When Illinoisans vote on the proposed Constitutional Amendment, they will not actually be voting on the new income tax rates. It sets no limit on the number of tax brackets that could be created and no limit on how high tax rates could be increased by politicians.

A tax on or measured by income shall be at a non-graduated rate. At any one time there

6.
  • The Legislature is trying to repeal an important constitutional taxpayer protection that makes it difficult for politicians to increase income tax rates because currently, any rate increase affects all taxpayers (i.e., all voters).

may be no more than one such tax imposed by the State for State purposes on individuals and one such tax so imposed on corporations. In any such tax imposed upon corporations the highest rate shall not exceed the highest rate imposed on individuals by more than a ratio of 8 to 5.

7.
  • The Constitutional Amendment only sets a limit on the rates large corporations could be taxed. For individual taxpayers - which includes families and small business owners - there would be no limit on the tax rates set by the Legislature.

(b) Laws imposing taxes on or measured by income may adopt by reference provisions of the laws and regulations of the United States, as they then exist or thereafter may be changed, for the purpose of arriving at the amount of income upon which the tax is imposed.

This Constitutional Amendment takes effect upon being declared adopted in accordance with Section 7 of the Illinois Constitutional Amendment Act

*Note: Underlined text would be added to the Constitution. Crossed-out text would be removed from the Constitution.