NASHVILLE – Two Republican lawmakers today filed a proposed amendment to the Tennessee Constitution that they say would keep the General Assembly from passing a state general income tax or payroll tax.
Senate Joint Resolution 18 and House Joint Resolution 10 collectively have 71 sponsors and co-sponsors, including some Democrats.
“If this amendment passes, Tennessee will never face an income tax battle again,” Sen. Brian Kelsey said in a news release.
Not having an state income tax has already brought jobs to Tennessee and clarifying this prohibition will help Tennessee become the number one state in the Southeast for high quality jobs,” the Germantown Republican said.
Rep. Glen Casada, R-College Grove, is the House resolution sponsor.
Tennessee has no general state income tax, although it does tax certain investment income through the Hall tax. It was not immediately clear whether the Kelsey and Casada measures would affect that tax, which is shared with cities.
State lawmakers from 1999 to 2002 fought over passage of a general state income tax supported by then-Gov. Don Sundquist, a Republican.
Kelsey said in the release that the Tennessee Supreme Court in three cases has declared a general income tax unconstitutional, even though the state attorney general at that time said it was constitutional.
Kelsey said there is a concern a new state Supreme Court might agree.
Local Senate cosponsors of the Kelsey resolution include Bo Watson, R-Hixson and Eric Stewart, D-Belvidere.