PRIOR PASSAGE - NONE PRINTER'S NO. 3784
No. 2662 Session of 1986
INTRODUCED BY FREEMAN, LEVDANSKY, KUKOVICH, PETRONE, BELFANTI, PRESTON, TIGUE, PISTELLA AND RYBAK, JUNE 25, 1986
REFERRED TO COMMITTEE ON FINANCE, JUNE 25, 1986
A JOINT RESOLUTION 1 Proposing an amendment to the Constitution of the Commonwealth 2 of Pennsylvania, authorizing a graduated income tax. 3 The General Assembly of the Commonwealth of Pennsylvania 4 hereby resolves as follows: 5 Section 1. The following amendment to the Constitution of 6 Pennsylvania is proposed in accordance with Article XI: 7 That section 1 of Article VIII be amended to read: 8 § 1. Uniformity of taxation. 9 (a) All taxes shall be uniform, upon the same class of 10 subjects, within the territorial limits of the authority levying 11 the tax, and shall be levied and collected under general laws. 12 (b) Notwithstanding subsection (a), the General Assembly may 13 by law provide for a graduated Commonwealth income tax employing 14 nonuniform tax bases and rates. Any law so providing shall not 15 tax lower income taxpayers at a higher rate than higher income 16 taxpayers. D22L83DGS/19860H2662B3784