Free Investigative Databases Searches - Search for Anyone, Find Anyone, Investigate Anyone
ARTICLE IX. REVENUE. SECTION 1. STATE REVENUE POWER
The General Assembly has the exclusive power to raise
revenue by law except as limited or otherwise provided in
this Constitution. The power of taxation shall not be
surrendered, suspended, or contracted away.
SECTION 2. NON-PROPERTY TAXES - CLASSIFICATION,
EXEMPTIONS, DEDUCTIONS, ALLOWANCES
AND CREDITS
In any law classifying the subjects or objects of
non-property taxes or fees, the classes shall be reasonable
and the subjects and objects within each class shall be taxed
uniformly. Exemptions, deductions, credits, refunds and other
allowances shall be reasonable.
SECTION 3. LIMITATIONS ON INCOME TAXATION
(a) A tax on or measured by income shall be at a
non-graduated rate. At any one time there may be no more than
one such tax imposed by the State for State purposes on
individuals and one such tax so imposed on corporations. In
any such tax imposed upon corporations the rate shall not
exceed the rate imposed on individuals by more than a ratio
of 8 to 5.
(b) Laws imposing taxes on or measured by income may
adopt by reference provisions of the laws and regulations of
the United States, as they then exist or thereafter may be
changed, for the purpose of arriving at the amount of income
upon which the tax is imposed.
(Source: Illinois Constitution.)
