Illinois HJR CA26: CONAMEND-RECALL EXEC AND G.A.

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HOUSE JOINT RESOLUTION 
CONSTITUTIONAL AMENDMENT
HC0026

Introduced 2/19/2026, by Rep. La Shawn K. Ford 

SYNOPSIS AS INTRODUCED:

ILCON Art. IX, Sec. 3

ILCON Art. IX, Sec. 12 new

 Proposes to amend the Revenue Article of the Illinois Constitution. Provides that an additional income tax shall be imposed on individuals in an amount equal to 3% of the portion of the individual's income that is greater than $1,000,000 for the taxable year. Provides that the revenue collected from the tax shall be used to provide property tax relief. Effective upon being declared adopted.

LRB104 13601 HLH 26211 e

HC0026LRB104 13601 HLH 26211 e

1HOUSE JOINT RESOLUTION

2CONSTITUTIONAL AMENDMENT

3 RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE ONE 

4HUNDRED FOURTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE 

5SENATE CONCURRING HEREIN, that there shall be submitted to the 

6electors of the State for adoption or rejection at the general 

7election next occurring at least 6 months after the adoption 

8of this resolution a proposition to amend Article IX of the 

9Illinois Constitution by changing Section 3 and by adding 

10Section 12 as follows:

11ARTICLE IX 

12REVENUE

13 (ILCON Art. IX, Sec. 3)

14SECTION 3. LIMITATIONS ON INCOME TAXATION 

15 (a) Except as provided in Section 12 of this Article, a A 

16tax on or measured by income shall be at a non-graduated rate. 

17At any one time there may be no more than one such tax imposed 

18by the State for State purposes on individuals and one such tax 

19so imposed on corporations. In any such tax imposed upon 

20corporations the rate shall not exceed the rate imposed on 

21individuals by more than a ratio of 8 to 5.

22 (