WEST virginia legislature

2024 regular session

Introduced

House Joint Resolution 18

By Delegates Howell, W. Clark, E. Pritt, Campbell, Hite, Householder, Adkins, Crouse, Horst, Thorne, and Willis

[Introduced January 23, 2024; Referred
to the Committee on the Judiciary]

Proposing an amendment to the Constitution of the State of West Virginia section 5, article 10, relating to the power of taxation by the legislature; providing that personal income rates may not be increased; and that when the personal income tax is eliminated by the legislature, it may not be reestablished; and providing a summarized statement of the purpose of such proposed amendment.

Resolved by the Legislature of West Virginia, two thirds of the members elected to each house agreeing thereto:

That the question of ratification or rejection of an amendment to the Constitution of the State of West Virginia be submitted to the voters of the state at the next general election to be held in the year 2024.

Article X.  Taxation and Finance.

10-5. Power of taxation.

(a)The power of taxation of the Legislature shall extend to the provisions for the payment of the state debt, and interest thereon, the support of free schools, and the payment of the annual estimated expenses of the state; but whenever any deficiency in the revenue shall exist in any year, it shall, at the regular session thereof held next after the deficiency occurs, levy a tax for the ensuing year, sufficient with the other sources of income, to meet such deficiency, as well as the estimated expenses of such year.

(b) Notwithstanding the provisions of this article relating to the power taxation of the Legislature to the contrary, the Legislature may not increase the rate of taxes on personal income, and when the personal income tax is eliminated, the Legislature may not reestablish a personal income tax.

Resolved further, That in accordance with the provisions of §3-11-1 et seq. of the Code of West Virginia, 1931, as amended, such amendment is hereby numbered "Amendment No. 1" and designated as the "Legislature may not increase personal income tax rate, nor reestablish a personal tax when the personal income tax is eliminated Amendment" and the purpose of the proposed amendment is summarized as follows:  "Legislature prohibited from increasing personal income tax rates."

NOTE: The purpose of this resolution is to amend the Constitution to prohibit the Legislature from increasing personal income tax rates, and if the personal income tax is eliminated, prohibiting the Legislature from reestablishing a personal income tax.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.