10/02/2026
In 1960, 15 states had no state income tax, today there are just 9 states with no income tax. Texas is one of the 9 and has always been a no income tax state. If you dislike filing income tax forms and reporting to the government annually with potential errors and penalties, careful how you vote 🗳
For a state to adopt an income tax, it generally requires a bill to pass through the state legislature and be signed by the governor, similar to how California did it in 1935. However, in states like Texas, the process is entirely different because the restriction is written directly into the state constitution.
To adopt a personal income tax in Texas, the state would have to amend its constitution, making it one of the most legally difficult states in the country to implement such a tax.
Step 1: Overcoming the Constitutional Ban
In November 2019, Texas voters passed Proposition 4, which completely replaced the old law and placed a strict ban on an individual income tax directly into the Texas Constitution. Because of Proposition 4, a simple legislative bill can no longer create an income tax.
Step 2: A Two-Thirds Legislative Supermajority
Because Texas does not have a statewide citizen initiative process (meaning citizens cannot collect signatures to force a measure onto the ballot), any change must start in the state capitol.
• A lawmaker would first have to introduce a Joint Resolution proposing to repeal or amend the income tax ban and that resolution must achieve a two-thirds supermajority vote in both the Texas House of Representatives and the Texas Senate. Given Texas's historical and political climate, clearing this supermajority bar on a new tax is a massive political hurdle.
Step 3: A Statewide Public Referendum
If the resolution miraculously clears the two-thirds threshold in Austin, the governor cannot veto it. Instead, it bypasses the governor and goes straight to the Texas Secretary of State, who places it on a statewide ballot as a constitutional amendment proposition.
• The state would be required by law to publish explanations of the proposition in newspapers across Texas weeks before the election.
• Finally, registered Texas voters would go to the polls. To officially adopt the income tax, the proposition would need to pass by a simple majority (50% + 1 vote) of the public electorate.
