Text: SF02378 Text: SF02380 Text: SF02300 - SF02399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 2.34 THREE-FIFTHS MAJORITY TO
1 2 INCREASE TAXES.
1 3 1. A bill that contains a provision which raises the tax
1 4 rates imposed by the state on the income of individuals or
1 5 corporations or which raises the state sales or use tax rates
1 6 shall require the affirmative votes of at least three-fifths
1 7 of the members of each house of the general assembly for
1 8 passage.
1 9 2. A lawsuit challenging the proper enactment of a bill
1 10 pursuant to this section shall be filed no later than one year
1 11 following the end of the regular or extraordinary session
1 12 during which the bill was enacted. Failure to file a lawsuit
1 13 challenging the proper enactment of a bill pursuant to this
1 14 section within the one-year time limit shall negate the three-
1 15 fifths majority requirement of this section as it applies to
1 16 that bill.
1 17 3. For purposes of this section, "tax rates" with respect
1 18 to the income of individuals or corporations means the
1 19 amounts, expressed as a percentage, under section 422.5 or
1 20 422.33. "Tax rates" with respect to the sales or use tax is
1 21 the amount, expressed as a percentage, and imposed pursuant to
1 22 chapter 422, division IV.
1 23 EXPLANATION
1 24 This bill provides, in statute, that any bill containing a
1 25 provision raising the tax rates imposed by the state on the
1 26 income of individuals or corporations or raising the state
1 27 sales or use tax rates must pass each house of the general
1 28 assembly by a three-fifths majority.
1 29 LSB 4344SV 77
1 30 sc/jl/8
Text: SF02378 Text: SF02380 Text: SF02300 - SF02399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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