Why the New Governor and the Democrats Can’t Easily Create a New State Income Tax

So I was talking to a friend earlier and we were discussing the potential of the new governor and the Democrats creating an income tax here in Texas. The problem for them is that in November 2019 there was a Constitutional Amendment that passed barring a state income tax.

To overturn, repeal, or change an amendment to the Texas Constitution, you generally must go through the same constitutional amendment process used to adopt it in the first place. Texas does not have a mechanism for the legislature or governor to simply cancel a constitutional amendment on their own.

1. The Texas Legislature proposes a new constitutional amendment that would repeal or modify the existing provision.
2. The proposal must receive a two-thirds vote of all members elected to each chamber:
   • Texas House: at least 100 of 150 members
   • Texas Senate: at least 21 of 31 senators
3. The proposed repeal or revision is then placed on a statewide ballot for voters.
4. If a majority of voters voting on the proposition approve it, the new amendment becomes part of the Constitution and the old provision is repealed or altered accordingly.

A few additional points:

• The Governor does not veto or sign constitutional amendment proposals. Once approved by the Legislature, they go directly to the voters.
• Texas voters cannot place a constitutional amendment on the ballot through a citizen initiative petition, unlike in some other states. Amendments must originate in the Legislature.

So, in practical terms, overturning a Texas constitutional amendment requires:

• A supermajority in both legislative chambers, and
• Approval by a majority of Texas voters statewide.

The Governor elect and others want us to believe that its easier to do some of the more radical things they want to. They must remember that this isn’t kindergarten and they can just stamp their collective feet and throw a temper tantrum and get what they want. If they are not careful and push too hard with their radical agenda They will get to be a one term mistake by the voters. Remember the state is still strongly Republican and if Democrats go too far the people that got them elected will return to the GOP.