An Initiative Measure
Taxpayer Protection Act of 2000
PROPOSING AN AMENDMENT TO THE CONSTITUTION OF ARIZONA: AMENDING ARTICLE IX, SECTIONS 12 AND 22 RELATING TO STATE TAXATION; AMENDING ARTICLE VII BY ADDING SECTION 19 RELATING TO A VOLUNTARY FEDERAL INCOME TAX ELIMINATION PLEDGE.
TEXT OF THE PROPOSED AMENDMENT
Be it enacted by the people of the State of Arizona:
The following amendments are proposed to become valid when approved by a majority of the qualified electors voting thereon and upon proclamation of the Governor.
Section 1. Title.
This initiative shall be known and may be cited as the "Taxpayer Protection Act of 2000."
Section 2. Findings and Declaration of Purpose.
Article IX, section 12, Constitution of Arizona, is amended as follows:
Section 12. Authority to levy and collect taxes; exemption of income from taxation
Section 12. The law-making power shall have authority to provide for the levy and collection of license, franchise, gross revenue, excise, income, collateral and direct inheritance, legacy, and succession taxes, also graduated income taxes, graduated collateral and direct inheritance taxes, graduated legacy and succession taxes, stamp, registration, production, or other specific taxes.
THE LEGISLATURE MAY PROVIDE FOR INCOME TAXES THROUGH DECEMBER 31, 2004. BEGINNING JANUARY 1, 2005, THE INCOME OF INDIVIDUALS, CORPORATIONS, PARTNERSHIPS AND OTHER LEGAL ENTITIES SHALL NOT BE SUBJECT TO TAXATION BY THIS STATE OR BY A COUNTY, CITY, TOWN OR ANY OTHER POLITICAL SUBDIVISION OF THIS STATE.
Article IX, Section 22, Constitution of Arizona, is amended as follows:
Section 22. Vote required to increase state revenues; applications; exceptions
Section 22. (A) An act that provides for a net increase in state revenues, as described in Subsection B
is MAY BECOME PRELIMINARILY effective on AFTER the affirmative vote of two-thirds of the members of each house of the legislature. If the act receives such an affirmative vote, it becomes effectively immediately IS PRELIMINARILY EFFECTIVE on the signature of the governor as provided by Article IV, Part I, § I, OR If IF the governor vetoes the measure, it shall not MAY become PRELIMINARILY effective unless AFTER it is approved by an affirmative vote of three-fourths of the members of each house of the legislature. AFTER PRELIMINARY APPROVAL AS PRESCRIBED BY THIS SUBSECTION, THE SECRETARY OF STATE SHALL PUBLISH, PRINT AND SUBMIT THE ACT TO THE QUALIFIED ELECTORS AT THE NEXT REGULAR GENERAL ELECTION AS A REFERENDUM AS PROVIDED BY ARTICLE IV, PART I, § I. THE ACT SHALL NOT BECOME EFFECTIVE UNLESS IT IS APPROVED BY A MAJORITY OF THE QUALIFIED ELECTORS VOTING ON THE MEASURE.
(B) The requirements of this section apply to any act that provides for a net increase in state revenues in the form of:
(C) This section does not apply to:
(D) Each act to which this section applies shall include a separate provision describing the requirements for enactment prescribed by this section.
Article VII, Constitution of Arizona, is amended as follows, by adding section 19:
19. Voluntary Federal Income Tax Elimination Pledge
Section 19. A. A CANDIDATE FOR THE OFFICE OF PRESIDENT OF THE UNITED STATES OR THE OFFICE OF UNITED STATES SENATE OR UNITED STATES REPRESENTATIVE FROM THIS STATE MAY, BUT IS NOT REQUIRED TO, EXECUTE AND FILE WITH THE SECRETARY OF STATE THE FEDERAL INCOME TAX ELIMINATION PLEDGE DESCRIBED IN SUBSECTION B. THE PLEDGE MUST BE FILED AT LEAST SIXTY DAYS BEFORE A PRIMARY ELECTION AND AT LEAST TWENTY DAYS BEFORE A GENERAL ELECTION. A CANDIDATE SHALL NOT BE DENIED PLACEMENT ON AN ELECTION BALLOT FOR FAILURE OR REFUSAL TO SUBMIT A PLEDGE PURSUANT TO THIS SECTION.
"PART A: I, ____________________, VOLUNTARILY PLEDGE TO ADVOCATE AND VOTE FOR THE ELIMINATION OF THE FEDERAL INCOME TAX, THE ELIMINATION OF THE UNITED STATES INTERNAL REVENUE SERVICE AND THE ENACTMENT OF A FEDERAL TAX ON ECONOMIC CONSUMPTION.
PART B: I AUTHORIZE THAT THE NOTICE "SIGNED THE FEDERAL INCOME TAX ELIMINATION PLEDGE" BE PLACED NEXT TO MY NAME ON THE ELECTION BALLOT AND IN ALL OFFICIAL VOTER EDUCATION PAMPHLETS IN WHICH MY NAME APPEARS AS A CANDIDATE.
SIGNATURE OF CANDIDATE DATE"
Section 6. Severability
If any provision of this initiative or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the initiative that can be given effect without the invalid provision or application, and to this end the provisions of this initiative are severable.