Texas, USA, regional Obligatory referendum [LOR] - Taxation referendum

General Typology

Instrument
Obligatory referendum [LOR]
Location
Texas, USA
Political level
regional
Local Name:
Taxation referendum
Normative Level:
constitutional
Legally Binding:
yes
Legally Defined:

ARTICLE 8 TAXATION AND REVENUE
Sec. 24. PERSONAL INCOME TAX; DEDICATION OF PROCEEDS.
(a) A general law enacted by the legislature that imposes a tax on the net incomes of natural persons, including a persons share of partnership and unincorporated association income, must provide that the portion of the law imposing the tax not take effect until approved by a majority of the registered voters voting in a statewide referendum held on the question of imposing the tax. The referendum must specify the rate of the tax that will apply to taxable income as defined by law.
(b) A general law enacted by the legislature that increases the rate of the tax, or changes the tax, in a manner that results in an increase in the combined income tax liability of all persons subject to the tax may not take effect until approved by a majority of the registered voters voting in a statewide referendum held on the question of increasing the income tax. A determination of whether a bill proposing a change in the tax would increase the combined income tax liability of all persons subject to the tax must be made by comparing the provisions of the proposed change in law with the provisions of the law for the most recent year in which actual tax collections have been made. A referendum held under this subsection must specify the manner in which the proposed law would increase the combined income tax liability of all persons subject to the tax.
(c) Except as provided by Subsection (b) of this section, the legislature may amend or repeal a tax approved by the voters under this section without submitting the amendment or the repeal to the voters as provided by Subsection (a) of this section.
d) If the legislature repeals a tax approved by the voters under this section, the legislature may reenact the tax without submitting the reenactment to the voters as provided by Subsection (a) of this section only if the effective date of the reenactment of the tax is before the first anniversary of the effective date of the repeal.
(..)

References: Constitution of Texas, 1876 (accessed Sept. 19, 2017)

Subject Matter:

To impose, increase, change tax on the net incomes of natural persons

Actors

Author:
legislature
Initiator:
law
Decision maker:
electorate

Requirements

Available Time:
Turnout Quorum:
No turnout quorum found in legal source
Approval Quorum:
Majority of the registered voters voting in a statewide referendum
Geographical Quorum:
No geographical quorum found in legal source
Excluded Issues:

(c) Except as provided by Subsection (b) of this section, the legislature may amend or repeal a tax approved by the voters under this section without submitting the amendment or the repeal to the voters as provided by Subsection (a) of this section.
d) If the legislature repeals a tax approved by the voters under this section, the legislature may reenact the tax without submitting the reenactment to the voters as provided by Subsection (a) of this section only if the effective date of the reenactment of the tax is before the first anniversary of the effective date of the repeal.

Other Formal Requirements:

Procedural Elements

Wording Of Ballot Question:
Interaction With Authorities:
Supervision And Support:
Transparency And Finance:

Practice

Archive:
Remarks: