FL S2496

Proposes amending Article VII, Section 5 of the Florida Constitution to require any future constitutional amendment authorizing or imposing a personal income tax be approved by at least 75 percent of electors voting in the election.

Changes existing constitutional language from "No tax upon estates or inheritances or upon the income of natural persons" to "A tax upon estates or inheritances or upon the income of natural persons may not be levied."

Removes the effective date provision that previously stated the section would become effective immediately upon approval by Florida electors.

Makes minor grammatical revisions to section (b) regarding income taxes on non-natural persons, including reformatting the $5,000 exemption language.

Requires placement of a ballot statement explaining that the amendment imposes a 75 percent voter approval threshold for any future constitutional amendment authorizing or imposing a state personal income tax.