Ballot Measures

Proposed Constitutional Amendment No. 3 state or local tax upon payroll

November 4, 2014 Tennessee General Election
Description:

Notwithstanding the authority to tax privileges or any other authority set forth in this Constitution, the Legislature shall not levy, authorize or otherwise permit any state or local tax upon payroll or earned personal income or any state or local tax measured by payroll or earned personal income; however, nothing contained herein shall be construed as prohibiting any tax in effect on January 1, 2011, or adjustment of the rate of such tax.

___Yes

___No

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