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HJRCA0026 • 2026
CONAMEND-INCOME TAX
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
CONAMEND-INCOME TAX
Read in Full a First Time
Referred to Rules Committee
Filed with the Clerk by Rep. La Shawn K. Ford
CONAMEND-INCOME TAX
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Full Text of HJRCA0026 Home Legislation Full Text HJRCA0026 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HOUSE JOINT RESOLUTION CONSTITUTIONAL AMENDMENT HC0026 Introduced 2/19/2026, by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED: ILCON Art. IX, Sec. 3 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 used to provide property tax relief. Effective upon being declared adopted. LRB104 13601 HLH 26211 e HC0026 LRB104 13601 HLH 26211 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 amend Article IX of the 9 Illinois Constitution by changing Section 3 and by adding 10 Section 12 as follows: 11 ARTICLE IX 12 REVENUE 13 (ILCON Art. IX, Sec. 3) 14 SECTION 3. LIMITATIONS ON INCOME TAXATION 15 (a) Except as provided in Section 12 of this Article, a A 16 tax on or measured by income shall be at a non-graduated rate. 17 At any one time there may be no more than one such tax imposed 18 by the State for State purposes on individuals and one such tax 19 so imposed on corporations. In any such tax imposed upon 20 corporations the rate shall not exceed the rate imposed on 21 individuals by more than a ratio of 8 to 5. 22 (b) Laws imposing taxes on or measured by income may adopt 23 by reference provisions of the laws and regulations of the HC0026 - 2 - LRB104 13601 HLH 26211 e 1 United States, as they then exist or thereafter may be 2 changed, for the purpose of arriving at the amount of income 3 upon which the tax is imposed. 4 (Source: Illinois Constitution.) 5 (ILCON Art. IX, Sec. 12 new) 6 SECTION 12. INCOME TAX FOR PROPERTY TAX RELIEF 7 Notwithstanding subsection (a) of Section 3 of this 8 Article, and in addition to any other tax on or measured by 9 income, an additional tax shall be imposed on individuals in 10 an amount equal to 3% of the portion of the taxpayer's net 11 income that is greater than $1,000,000 for the taxable year. 12 All revenue collected pursuant to this Section shall be used 13 to provide property tax relief. The General Assembly by law 14 shall provide for the implementation and enforcement of this 15 Section. 16 SCHEDULE 17 This Constitutional Amendment takes effect upon being 18 declared adopted in accordance with Section 7 of the Illinois 19 Constitutional Amendment Act and applies to taxable years 20 beginning on or after the date of its adoption. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. 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