H0196B0168A01140 BIL:EJH 05/02/19 #90 A01140
AMENDMENTS TO HOUSE BILL NO. 196
Sponsor: REPRESENTATIVE FIEDLER
Printer's No. 168
Amend Bill, page 1, line 1, by inserting after "integrated"
and distinct
Amend Bill, page 1, line 4, by inserting after "requirements"
; and authorizing a graduated income tax
Amend Bill, page 4, lines 10 through 30; page 5, lines 1
through 3; by striking out all of said lines on said pages and
inserting
Section 2. The following distinct amendment to the
Constitution of Pennsylvania is proposed in accordance with
Article XI:
That section 1 of Article VIII be amended to read:
ยง 1. Uniformity of taxation.
[All] (a) Except as provided in subsection (b), all taxes
shall be uniform, upon the same class of subjects, within the
territorial limits of the authority levying the tax, and shall
be levied and collected under general laws.
(b) Notwithstanding subsection (a), the General Assembly may
by law provide for a graduated Commonwealth income tax employing
non-uniform tax bases and rates and a political subdivision
income tax employing non-uniform tax bases and rates, which
shall include establishing the following income tiers, with each
successively higher tier being subject to a higher rate of tax:
(1) A person with an annual income of less than
$250,000.
(2) A person with an annual income greater than $250,000
but less than $1,000,000.
(3) A person with an annual income greater than
$1,000,000.
Section 3. (a) Upon the first passage by the General
Assembly of these proposed constitutional amendments, the
Secretary of the Commonwealth shall proceed immediately to
comply with the advertising requirements of section 1 of Article
XI of the Constitution of Pennsylvania and shall transmit the
required advertisements to two newspapers in every county in
which such newspapers are published in sufficient time after
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passage of these proposed constitutional amendments.
(b) Upon the second passage by the General Assembly of these
proposed constitutional amendments, the Secretary of the
Commonwealth shall proceed immediately to comply with the
advertising requirements of section 1 of Article XI of the
Constitution of Pennsylvania and shall transmit the required
advertisements to two newspapers in every county in which such
newspapers are published in sufficient time after passage of
these proposed constitutional amendments. The Secretary of the
Commonwealth shall:
(1) Submit the proposed constitutional amendments under
section 1 of this resolution to the qualified electors of
this Commonwealth as a single ballot question at the first
primary, general or municipal election which meets the
requirements of and is in conformance with section 1 of
Article XI of the Constitution of Pennsylvania and which
occurs at least three months after the proposed
constitutional amendments are passed by the General Assembly.
(2) Submit the proposed constitutional amendments under
section 2 of this resolution to the qualified electors of
this Commonwealth as separate ballot questions at the first
primary, general or municipal election which meets the
requirements of and is in conformance with section 1 of
Article XI of the Constitution of Pennsylvania and which
occurs at least three months after the proposed
constitutional amendments are passed by the General Assembly.
Amend Bill, page 5, line 4, by striking out "these" and
inserting
the
Amend Bill, page 5, line 5, by inserting after "amendments"
under section 1
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