Illinois HJRCA 8: REVENUE-EDUCATION

Bill Text

Full Text of HJRCA0008 

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 Illinois General Assembly

 ILGA.GOV 

 HJRCA0008 - 104th General Assembly 

104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HOUSE JOINT RESOLUTION 
CONSTITUTIONAL AMENDMENT
HC0008

Introduced 1/29/2025, by Rep. Curtis J. Tarver, II 

SYNOPSIS AS INTRODUCED:

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 distributed to school districts on a per pupil basis. Effective upon being declared adopted.

LRB104 10791 HLH 20872 e

HC0008LRB104 10791 HLH 20872 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 add Section 12 to Article 

9IX of the Illinois Constitution as follows:

10ARTICLE IX 

11REVENUE

12 (ILCON Art. IX, Sec. 12 new)

13SECTION 12. TAX FOR EDUCATION 

14 Notwithstanding subsection (a) of Section 3 of this 

15Article, and in addition to any other tax, an additional tax 

16shall be imposed on individuals in an amount equal to 3% of the 

17portion of the taxpayer's net income that is greater than 

18$1,000,000 for the taxable year. All revenue collected 

19pursuant to this Section shall be distributed to school 

20districts solely on a per pupil basis. The General Assembly by 

21law shall provide for the implementation and enforcement of 

22this Section.

HC0008- 2 -LRB104 10791 HLH 20872 e

1SCHEDULE

2 This Constitutional Amendment takes effect upon being 

3declared adopted in accordance with Section 7 of the Illinois 

4Constitutional Amendment Act and applies to taxable years 

5beginning on or after the date of its adoption.