AK HJR8

Proposes constitutional amendment requiring voter approval before any new state tax established by the legislature can take effect, with the ballot question placed at the first statewide election held more than 120 days after enactment.

Legislature-enacted tax laws require majority voter approval to take effect; if approved, the law becomes effective 90 days after certification or on an effective date set by two-thirds vote of both legislative houses.

State taxes established through citizen initiative require separate legislative approval by majority vote in joint session before the next regular session's adjournment; if approved by the legislature, the tax becomes effective 90 days after such approval.

Amends Article XI to clarify that initiated tax laws are subject to the legislative approval requirement in Article IX and are not automatically effective 90 days after certification like other initiated measures.

Proposed amendment requires placement before Alaska voters at the next general election in accordance with state constitutional and election laws.