HCR 2031 Summary

• Proposes a constitutional amendment adding Article IX, Section 12.2 to authorize a 1% transaction privilege and use tax for education, effective July 1, 2021.

• Revenue allocation: 75% for primary and secondary classroom education, 20% for in-state university tuition rates and technology/research, and 5% for community college workforce development programs.

• Tax revenues are credited to the state general fund and are not distributed to counties, municipalities, or other governmental entities.

• Tax is exempt from the constitutional spending limits in Article IX, Section 25 that were in effect on December 31, 2017.

• Amends Article IX, Section 21 to include revenues from this education tax as excluded from school district and community college district expenditure limitation calculations.