PRIOR PASSAGE - NONE
PRINTER'S NO. 1181
No. 975 Session of 2007
INTRODUCED BY EICHELBERGER, FOLMER, REGOLA AND PIPPY,
JUNE 14, 2007
REFERRED TO FINANCE, JUNE 14, 2007
A JOINT RESOLUTION
1 Proposing an amendment to the Constitution of the Commonwealth
2 of Pennsylvania, providing for super-majority votes relating
3 to the imposition of taxes or license fees.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby resolves as follows:
6 Section 1. The following amendment to the Constitution of
7 Pennsylvania is proposed in accordance with Article XI:
8 That Article VIII be amended by adding a section to read:
9 § 18. Tax increases.
10 (a) No tax or license fee may be imposed or levied except
11 pursuant to an act of the General Assembly adopted with the
12 concurrence of two-thirds of all members of each House. This
13 amendment shall apply to taxes or license fees authorized by an
14 act of the General Assembly which have taken full effect upon
15 the effective date of this bill.
16 (b) The effective rate of any tax levied or license fee
17 imposed may not be increased except pursuant to an act of the
1 General Assembly adopted with the concurrence of two-thirds of
2 all members of each House.
3 (c) Prior to the beginning of each fiscal year of the
4 Commonwealth, the General Assembly shall appropriate revenues to
5 pay interest on its debt to which it has pledged its faith and
6 credit and which interest is payable in the year for which such
7 appropriation is made and to pay the principal of such debt,
8 payable in such year, whether at maturity or otherwise. To the
9 extent that insufficient revenues are provided to pay the
10 principal and interest on such debt when due and payable, the
11 first moneys thereafter received by the Commonwealth shall be
12 set aside and applied to the payment of the principal and
13 interest on such debt. To make up for such insufficient
14 revenues, the General Assembly may increase the rate of taxes
15 and fees without regard to the limitations of subsections (a)
16 and (b), after the failure to pay when due the principal of and
17 interest on such debt.
18 Section 2. (a) Upon the first passage by the General
19 Assembly of this proposed constitutional amendment, the
20 Secretary of the Commonwealth shall proceed immediately to
21 comply with the advertising requirements of section 1 of Article
22 XI of the Constitution of Pennsylvania and shall transmit the
23 required advertisements to two newspapers in every county in
24 which such newspapers are published in sufficient time after
25 passage of this proposed constitutional amendment.
26 (b) Upon the second passage by the General Assembly of this
27 proposed constitutional amendment, the Secretary of the
28 Commonwealth shall proceed immediately to comply with the
29 advertising requirements of section 1 of Article XI of the
30 Constitution of Pennsylvania and shall transmit the required
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1 advertisements to two newspapers in every county in which such
2 newspapers are published in sufficient time after passage of
3 this proposed constitutional amendment. The Secretary of the
4 Commonwealth shall submit this proposed constitutional amendment
5 to the qualified electors of this Commonwealth at the first
6 primary, general or municipal election which meets the
7 requirements of and is in conformance with section 1 of Article
8 XI of the Constitution of Pennsylvania and which occurs at least
9 three months after the proposed constitutional amendment is
10 passed by the General Assembly.
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