Illinois legislation · 104th General Assembly
Illinois HJRCA21: CONAMEND-REVENUE
Status: In committee, July 1, 2026
Proposes to amend the Revenue Article of the Illinois Constitution. Provides that an additional income tax shall be imposed on individuals in an amount equal to 3% of the portion of the individual's net income that is greater than $1,000,000 for the taxable year. Provides that, of the revenue collected pursuant to those provisions, 50% shall be used to provide property tax relief and 50% shall be distributed to school districts solely on a per pupil basis. Effective upon being declared adopted.
What the bill says
To amend the Revenue Article of the Illinois Constitution.Provides that an additional income tax shall be imposed on individuals inan amount equal to 3% of the portion of the individual's net income that isgreater than $1,000,000 for the taxable year. Provides that, of therevenue collected pursuant to those provisions, 50% shall be used toprovide property tax relief and 50% shall be distributed to schooldistricts solely on a per pupil basis. Effective upon being declaredadopted.LRB104 15838 HLH 29050 e 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HOUSE JOINT RESOLUTION CONSTITUTIONAL.
From the introduced text, October 21, 2025:
to amend the Revenue Article of the Illinois Constitution.Provides that an additional income tax shall be imposed on individuals inan amount equal to 3% of the portion of the individual's net income that isgreater than $1,000,000 for the taxable year. Provides that, of therevenue collected pursuant to those provisions, 50% shall be used toprovide property tax relief and 50% shall be distributed to schooldistricts solely on a per pupil basis. Effective upon being declaredadopted.LRB104 15838 HLH 29050 e 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HOUSE JOINT RESOLUTION CONSTITUTIONAL AMENDMENTHC0021Introduced 1/14/2026, by Rep. Natalie A. ManleySYNOPSIS AS INTRODUCED: ILCON Art. IX, Sec. 12 new ILCON Art. IX, Sec. 12 new Proposes to amend the Revenue Article of the Illinois Constitution.Provides that an additional income tax shall be imposed on individuals inan amount equal to 3% of the portion of the individual's net income that isgreater than $1,000,000 for the taxable year. Provides that, of therevenue collected pursuant to those provisions, 50% shall be used toprovide property tax relief and 50% shall be distributed to schooldistricts solely on a per pupil basis. Effective upon being declaredadopted. LRB104 15838 HLH 29050 e LRB104 15838 HLH 29050 e 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HOUSE JOINT RESOLUTION CONSTITUTIONAL AMENDMENTHC0021Introduced 1/14/2026, by Rep. Natalie A. ManleySYNOPSIS AS INTRODUCED: ILCON Art. IX, …