Constitutional amendment would kill off income tax threat in Tennessee

It long has been considered unconstitutional for there to be a general tax on income in Tennessee, and multiple state Supreme Court rulings have confirmed that.

Nevertheless, there are periodic attempts to impose such a tax on Tennesseans, so it is appropriate that lawmakers opposed to the destructive tax are moving forward with a constitutional amendment making it absolutely clear that a general income tax is prohibited.

The state House of Representatives recently approved the amendment by an encouraging vote of 73-17. The same legislation passed in the state Senate last year. Both houses of the General Assembly must pass it by a two-thirds vote in the next legislative session for it to be placed on the ballot in 2014.

Assuming lawmakers are able to muster the votes necessary to get the amendment on the ballot, voters in Tennessee should give it overwhelming approval in 2014.

Tennessee does, unfortunately, have the Hall income tax on stock dividends and bond interest. But our state benefits from having no general income tax. It makes Tennessee a more attractive place for new businesses and employees alike, which grows the economy.

We should not take a gamble with our low-tax status by leaving any question about whether a general income tax is permissible in Tennessee. Nor should we leave open the possibility that a future Supreme Court might wrongly uphold an income tax if one were enacted.

This constitutional amendment should put the matter to rest.

Upcoming Events