CONAMEND-REVENUE

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
HC0021

Introduced 1/14/2026, by Rep. Natalie A. Manley

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 net income that is
greater than $1,000,000 for the taxable year. Provides that, of the
revenue collected pursuant to those provisions, 50% shall be used to
provide property tax relief and 50% shall be distributed to school
districts solely on a per pupil basis. Effective upon being declared
adopted.
LRB104 15838 HLH 29050 e

HC0021
LRB104 15838 HLH 29050 e
1
HOUSE JOINT RESOLUTION
2
CONSTITUTIONAL AMENDMENT

3

RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE ONE
4
HUNDRED FOURTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE
5
SENATE CONCURRING HEREIN, that there shall be submitted to the
6
electors of the State for adoption or rejection at the general
7
election next occurring at least 6 months after the adoption
8
of this resolution a proposition to add Section 12 to Article
9
IX of the Illinois Constitution as follows:

10
ARTICLE IX
11
REVENUE
12

(ILCON Art. IX, Sec. 12 new)
13
SECTION 12.
INCOME TAX FOR PROPERTY TAX RELIEF AND EDUCATION

14

Notwithstanding subsection (a) of Section 3 of this
15
Article, and in addition to any other tax, an additional tax
16
shall be imposed on individuals in an amount equal to 3% of the
17
portion of the taxpayer's net income that is greater than
18
$1,000,000 for the taxable year. Of the revenue collected
19
pursuant to this Section, 50% shall be used to provide
20
property tax relief and 50% shall be distributed to school
21
districts solely on a per pupil basis. The General Assembly by
22
law shall provide for the implementation and enforcement of
23
this Section.

HC0021
- 2 -
LRB104 15838 HLH 29050 e
1
SCHEDULE
2

This Constitutional Amendment takes effect upon being
3
declared adopted in accordance with Section 7 of the Illinois
4
Constitutional Amendment Act and applies to taxable years
5
beginning on or after the date of its adoption.

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