SB 218

Abstract

This Act is the first leg of a constitutional amendment that states that the power to tax should be limited and reserved solely for the purpose of financing necessary and essential governmental programs and operations and for no other purpose. The unlimited power to tax constitutes the inherent power to coerce and destroy. Such use of the government's power to tax is an abuse of power never intended or authorized by the people of the State of Delaware. This constitutional amendment is intended to protect the people of the State of Delaware from abusive, coercive, and destructive taxing schemes. This Act requires a greater than majority vote for passage because § 1 of Article XVI of the Delaware Constitution requires the affirmative vote of two-thirds of the members elected to each house of the General Assembly to amend the Delaware Constitution. Amending the Delaware Constitution requires not only the passing of the changes in this Act, but also passage of the same changes after the next general election by the next General Assembly.