MN HF2836

Proposes an amendment to the Minnesota Constitution, Article X, to prohibit the state from imposing a tax on income for residents and nonresidents (individuals, corporations, partnerships, estates, or trusts).

Requires the legislature to enact an alternative state tax by January 1, 2013, that replaces at least 80 percent of the state income tax revenue estimated for taxable year 2013, adjusted annually for inflation.

Prohibits the legislature from proposing amendments to this section between December 31, 2010, and January 1, 2013.

Requires submission of the proposed amendment to voters at the 2010 general election with a ballot question asking whether to amend the Constitution to prohibit income taxes and require an alternative replacement tax.