WeVote
Log In

Bill

Bill

HJRCA 26

CONAMEND-INCOME TAX

104th Regular Session Introduced by La Shawn Ford

The bill would amend the Illinois Constitution to authorize changes to the income tax framework beyond ordinary statute, enabling future structural tax reforms.

Referred to Rules Committee
0
WeVote Research Nonpartisan
Bill Summary · HJRCA 26

Bill Summary: HJRCA 26 (Illinois, 104th Session) — CONAMEND-INCOME TAX

Purpose and intent

  • HJRCA 26 is a constitutional amendment proposed by Illinois lawmakers (sponsored, with a co-sponsor: La Shawn Ford) aimed at altering the framework of the Illinois income tax.
  • As a Joint Resolution Constitutional Amendment (HJRCA), its primary effect would be to revise the state constitution to authorize changes to how income tax is administered, allocated, or subjected to constitutional constraints, rather than to enact ordinary statute changes.
  • The specific constitutional change sought is not fully described in the summary provided, but typical content for a CONAMEND-INCOME TAX measure involves establishing or modifying provisions related to income tax rates, brackets, or the ability of the General Assembly to create or modify income tax schemes, credits, exemptions, or deductions, subject to constitutional thresholds or triggers.

Key provisions and changes (anticipated components)

  • Constitutional authorization: The bill would amend the Illinois Constitution to permit or direct changes to the income tax structure beyond ordinary statute, potentially including:
    • Allowing the General Assembly to modify income tax rates or brackets.
    • Enabling targeted credits, deductions, or exemptions within constitutional parameters.
    • Setting constraints or guardrails on how income tax considerations must be implemented.
  • Any amendment would define the scope and limitations of the income tax changes permissible under the amended constitution.
  • The proposal may specify voter or legislative ratification requirements, transitional rules, or effective dates for the amended provisions.

Note: The exact textual changes are not provided in the summary available here. The core effect of a CONAMEND-type bill is to modify the constitutional framework governing income tax policy, which can enable more flexible tax reform via statutes while requiring adherence to the amended constitutional language.

Who would be affected

  • State government and policymakers: The General Assembly and the Governor would gain a constitutionally authorized framework to implement or adjust income tax policies.
  • Illinois taxpayers: Depending on the final constitutional language, residents could be affected by changes to tax rates, credits, exemptions, or the overall structure of how income tax is calculated and collected.
  • Tax administration and enforcement agencies: Changes in tax policy would influence administrative processes, compliance requirements, and budgeting for revenue forecasting.

Procedural and timeline aspects

  • Pathway: As a constitutional amendment, HJRCA 26 would require approval by both chambers of the Illinois General Assembly and subsequent voter ratification in a statewide referendum.
  • If approved by voters, the amendment would become part of the Illinois Constitution and take effect according to the amendment’s specified provisions (often at a defined future date or upon certification of election results).
  • After passage and ratification, any substantive changes to income tax policy would then be implemented through ordinary statutes, consistent with the new constitutional framework.

Additional notes

  • The bill’s impact depends on the precise constitutional language adopted at the amendment stage. Key considerations include fiscal impact on state revenue, potential effects on tax competitiveness, and alignment with other tax and budget priorities.
  • Given it is sponsored with a co-sponsor, there is legislative support; however, final passage would require broad support and voter approval.

If you can provide the exact text or fiscal notes associated with HJRCA 26, I can refine this summary with precise sections, proposed constitutional language, and estimated fiscal impact.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.