the adoption of tax laws.

2026 Regular Session Introduced by Tim Lang and 3 co-sponsors

CACR 10 would require a two-thirds legislative vote to approve or raise any state tax, with final adoption by statewide voter ratification.

==CANCELLED== Public Hearing: 03/09/2026 10:45 am GP 159

Overview

CACR 10 is a proposed constitutional amendment that would restrict the creation or increase of any state-imposed tax unless approved by a supermajority vote. Specifically, it requires the adoption or increase of a state tax to be approved by not less than two-thirds of the members present and voting.

Bill type: Constitutional amendment

Bill number: CACR 10

Short title/purpose: Relating to the adoption of tax laws; ensuring that no state-imposed tax can be adopted or increased without a two-thirds vote of members present and voting.

Introduced: November 7, 2025

Current status: To be introduced January 7, 2026; referred to the Ways and Means committee

Legislative action noted: 2025-11-07 — To Be Introduced 01/07/2026 and referred to Ways and Means

Note: As a constitutional amendment, CACR 10 would typically require a separate approval by voters in a statewide referendum before becoming part of the state constitution.

Key Provisions

Threshold for tax action: Any law establishing a new state-imposed tax or increasing an existing one would require approval by at least two-thirds of the members who are present and voting on the measure.

Scope: Applies to state-imposed taxes (not necessarily local taxes, depending on the bill’s final language). The amendment would constrain legislative action on tax policy by elevating the approval threshold.

Method of enactment: As a constitutional amendment, passage would involve both legislative approval (as described) and subsequent voter ratification through a statewide ballot measure.

Who or What is Affected

Legislature: Lawmakers would need a supermajority, not merely a simple majority, to pass new or increased taxes when the legislature is in session and voting on the measure.

State taxpayers: Indirectly affected, as the higher threshold could limit tax increases or new taxes unless broad legislative agreement is achieved and voters approve.

Budget and fiscal planning: Could influence state budgeting and revenue forecasting by requiring broader consensus before tax changes.

Procedural and Timeline Aspects

Introduction timeline: Introduced in the 2025 session with a planned introduction on January 7, 2026.

Committee referral: Referred to Ways and Means (the fiscal/finance committee) for consideration.

Next steps: If advanced, the bill would need legislative passage in both chambers (as a constitutional amendment) and then voter ratification through a statewide ballot. Typical timelines for constitutional amendments include concurrent legislative approval and a subsequent voter referendum.

Potential Implications

Policy impact: Strengthens tax-raising criteria, potentially increasing fiscal discipline and political consensus required for tax changes.

Political dynamics: Could affect budget negotiations, coalition-building, and long-term fiscal planning by raising the hurdle for tax policy changes.

Voter engagement: Final adoption would depend on voter participation in the statewide referendum.

If you’d like, I can tailor this summary to emphasize how CACR 10 would interact with current fiscal policies or compare it to similar constitutional tax ballot measures in other states.

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