SCR 25B-001

Abstract

The concurrent resolution refers to the voters of the state at the 2026 general election a constitutional amendment to require voter approval in advance for any addition to the definition of federal taxable income for purposes of determining a taxpayer's state taxable income, regardless of whether the state would gain revenue, or the extent to which the state would gain revenue, due to the addition to the definition of federal taxable income. (Note: This summary applies to this concurrent resolution as introduced.)