Illinois SJRCA 4: CON AMEND-TERM LIMITS

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SENATE JOINT RESOLUTION 
CONSTITUTIONAL AMENDMENT
SC0004

Introduced 2/4/2025, by Sen. Robert F. Martwick 

SYNOPSIS AS INTRODUCED:

ILCON Art. IX, Sec. 3

 Proposes to amend the Revenue Article of the Illinois Constitution. Removes a provision that provides that a tax on income shall be measured at a non-graduated rate. Provides that the General Assembly shall provide by law for the rate or rates of any tax on or measured by income imposed by the State (currently, there may be no more than one such tax imposed by the State on individuals and one such tax so imposed on corporations). Provides that the highest rate of tax imposed on corporations may not exceed the highest rate imposed on individuals by more than a ratio of 8 to 5. Effective upon being declared adopted. 

LRB104 11445 HLH 21533 e

SC0004LRB104 11445 HLH 21533 e

1SENATE JOINT RESOLUTION

2CONSTITUTIONAL AMENDMENT

3 RESOLVED, BY THE SENATE OF THE ONE HUNDRED FOURTH GENERAL 

4ASSEMBLY OF THE STATE OF ILLINOIS, THE HOUSE OF 

5REPRESENTATIVES CONCURRING HEREIN, that there shall be 

6submitted to the electors of the State for adoption or 

7rejection at the general election next occurring at least 6 

8months after the adoption of this resolution a proposition to 

9amend Section 3 of Article IX of the Illinois Constitution as 

10follows: 

11ARTICLE IX 

12REVENUE

13 (ILCON Art. IX, Sec. 3)

14SECTION 3. LIMITATIONS ON INCOME TAXATION 

15 (a) The General Assembly shall provide by law for the rate 

16or rates of any tax on or measured by income imposed by the 

17State. A tax on or measured by income shall be at a 

18non-graduated rate. At any one time there may be no more than 

19one such tax impo