House Resolution 1504
By: Representatives Sanchez of the 42nd, Romman of the 97th, McQueen of the 61st, Berry
of the 56th, Cannon of the 58th, and others
A RESOLUTION
Proposing an amendment to the Constitution so as to require the General Assembly to
provide by general law for an income tax system; to provide for related matters; to provide
for the submission of this amendment for ratification or rejection; and for other purposes.
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article VII, Section III of the Constitution is amended by revising Paragraph IV as follows:
"Paragraph IV. <del>Increase in state income tax rate prohibited.</del> <ins>Income tax system
required.</ins> The General Assembly shall <del>not increase the maximum marginal rate of the state
income tax above that in effect on January 1, 2015</del> <ins>provide by general law for an income
tax system which shall include a progressive individual income tax. The income tax
system shall provide for substantially equal taxation of all categories of individual income."
</ins> SECTION 2.
The above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the
above proposed amendment shall have written or printed thereon the following:
"( ) YES Shall the Constitution of Georgia be amended so as to require the General
( ) NO Assembly to provide by general law for an income tax system to be known
as the 'Tax the Rich Act'?"
All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes."
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall
become a part of the Constitution of this state.