H-1450              _______________________________________________

                                           HOUSE JOINT RESOLUTION NO. 35

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Representative Braddock

Read first time 2/8/85 and referred to Committee on Ways & Means.

BE IT RESOLVED, BY THE SENATE AND HOUSE OF REPRESENTATIVES OF THE STATE OF WASHINGTON, IN LEGISLATIVE SESSION ASSEMBLED:

          THAT, At the next general election to be held in this state there shall be submitted to the qualified voters of the state for their approval and ratification, or rejection, an amendment to Article VII of the Constitution of the state of Washington by adding thereto a new section to read as follows:

Article VII, section ....          (1) Income is not property within the meaning of this article, and an income tax is not a tax on property.

          (2) The legislature may enact a personal income tax.  The legislature shall not enact a corporate income tax.

          (3) The legislature may by law coordinate the administration and collection of the state personal income tax with the income tax laws, regulations, and procedures of the United States.  The legislature may adopt by reference any federal statutes relating to federal income taxes, including future amendments thereto.

          (4) As used in this section, "income tax" means a tax imposed on or measured by income as defined by the legislature.

          BE IT FURTHER RESOLVED, That the secretary of state shall cause notice of the foregoing constitutional amendment to be published at least four times during the four weeks next preceding the election in every legal newspaper in the state.