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Measure Details

Income Tax Prohibition

Tennessee Ballot Measure - Constitutional Amendment No. 3

Election: Nov. 4, 2014 (General)
Outcome: Pending

Categories:
Constitution
Taxes

Summary

Proposes an amendment to Article II, Section 28 of the Tennessee Constitution to explicitly prohibit any state or local taxation of payroll or earned personal income or any state or local tax measured by payroll or earned personal income.

Measure Text

Shall Article II, Section 28 of the Constitution of Tennessee be amended by adding the following sentence at the end of the final substantive paragraph within the section:

Notwithstanding the authority to tax privileges or any other authority set forth in this Constitution, the Legislature shall not levy, authorize or otherwise permit any state or local tax upon payroll or earned personal income or any state or local tax measured by payroll or earned personal income; however, nothing contained herein shall be construed as prohibiting any tax in effect on January 1, 2011, or adjustment of the rate of such tax.

[ ] Yes

[ ] No

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