HOUSE JOINT RESOLUTION NO. 109
(By Delegate McGeehan)
[Introduced February 15, 2010; referred to the
Committee on Constitutional Revision then Finance.]
Proposing an amendment to the Constitution of the State of West
Virginia, amending section five, article ten thereof, relating
to abolishing personal and corporate income tax; numbering and
designating such proposed amendment; 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 two thousand ten, which proposed amendment is that section
five, article ten thereof, be amended to read as follows:
ARTICLE X. TAXATION AND FINANCE.
§5. Power of taxation.
The power of taxation of the Legislature shall extend to
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:
Provided, That the Legislature does not have the power to levy
taxes on personal or corporate income, from whatever source
derived.
Resolved further, That in accordance with the provisions of
article eleven, chapter three of the Code of West Virginia, 1931,
as amended, such proposed amendment is hereby numbered "Amendment
No. 1" and designated as the "Abolishing Personal and Corporate
Income Tax Amendment" and the purpose of the proposed amendment is
summarized as follows: "The purpose of this amendment is to
abolish personal and corporate income tax."
NOTE: The purpose of this resolution is to abolish personal
and corporate income tax.
Strike-throughs indicate language that would be stricken from
the present Constitution, and underscoring indicates new language
that would be added.