MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Constitution

By: Representatives Stribling, Brown

A CONCURRENT RESOLUTION PROPOSING A NEW SECTION TO THE MISSISSIPPI CONSTITUTION TO BE DESIGNATED AS SECTION 258A TO ABOLISH PERSONAL INCOME TAX AFTER JUNE 1, 2011.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI, That the following amendment to the Mississippi Constitution of 1890 is proposed to the qualified electors of the state:

Amend by adding the following section to be designated as Section 258A:

"Section 258A. (1) From and after June 1, 2011, neither the State of Mississippi nor any county, municipality, school district, political subdivision, or other governmental entity of the state, shall enact, assess, or collect a tax, fee, assessment, or other requirement on the income of its citizens. Any such income tax in place on or before June 1, 2011, shall stand abolished on that date and shall not be reenacted.

(2) The provisions of subsection (1) of this section shall not be interpreted to abolish taxation on corporate income, unless deemed by the enactment of the Legislature."

BE IT FURTHER RESOLVED, That this amendment shall be submitted to the qualified electors at an election held on the first Tuesday after the first Monday of November 1999, as provided by Section 273 of the Constitution and by law.

BE IT FURTHER RESOLVED, That the explanation of this amendment for the ballot shall read as follows: "This proposed constitutional amendment provides that after June 1, 2011, personal income tax shall be abolished in the State of Mississippi."