PRIOR PASSAGE - NONE
PRINTER'S NO. 255
No. 262 Session of 1995
INTRODUCED BY KUKOVICH, BATTISTO, BELARDI, BELFANTI, M. COHEN,
DALEY, LAUGHLIN, LEVDANSKY, MELIO, MIHALICH, MUNDY, PETRONE,
ROONEY, STURLA, TIGUE AND TRICH, JANUARY 25, 1995
REFERRED TO COMMITTEE ON FINANCE, JANUARY 25, 1995
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 income tax employing nonuniform
14 tax bases and rates. Any law so providing shall not tax lower
15 income taxpayers at a higher rate than higher income taxpayers.
A12L83PJP/19950H0262B0255