TAXATION: REQUIRE 2/3 VOTE S.J.R. L: FLOOR SUMMARY
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Senate Joint Resolution L (as introduced)
Sponsor: Senator Roger Kahn, M.D.
Committee:

CONTENT
The joint resolution proposes an amendment to Article IV, Section 26 of the State Constitution to provide that a bill to expand the base of services subject to a tax imposed on their proceeds could not become law without the concurrence of two-thirds of the members elected to and serving in each house.


If two-thirds of the members elected to and serving in each house approved the joint resolution, it would have to be submitted to the voters at the next general election.

Legislative Analyst: Suzanne Lowe

FISCAL IMPACT
There is no way to estimate the potential fiscal impact of this proposed constitutional amendment, but it definitely would make it more difficult to increase a tax on services.


At the present time, 16 states impose "supermajority" requirements to increase state taxes. Of these states, nine enacted their supermajority requirement in the 1990s and one state adopted its in 2000. The size of the supermajorities required vary: Five states require a three-fifths vote (Delaware, Florida, Kentucky, Mississippi, and Oregon); eight states require a two-thirds vote (Arizona, California, Colorado, Louisiana, Missouri, Nevada, South Dakota, and Washington); and the remaining three states require a three-fourths vote (Arkansas, Michigan, and Oklahoma). In 13 of these 16 states, the supermajority requirement applies to all tax increases. In Michigan, a three-fourths supermajority vote is required to increase the State education property tax and the local school 18-mill tax.


Date Completed: 4-16-08 Fiscal Analyst: Jay Wortley


floor\sjrL Analysis available @ http://www.michiganlegislature.org
 This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.

Analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent. sjrL/0708