Department of Finance and Administration
Legislative Impact Statement
Bill: HB1026 As Engrossed: 2/6/2023
Bill Subtitle: TO PROHIBIT LOCAL GOVERNMENTS FROM ENACTING AN INCOME TAX.
------------------------------------------------------------------------------------------------ ---------------------------------------
Basic Change :
Sponsors: Rep. Ray and Sen. Payton
HB1026 (as engrossed H2/6/2023) would prohibit a local government from enacting a local income tax.
Current law allows a local government to enact a local income tax with approval of a majority of voters
in a general or special election. HB1026 repeals §§ 14-43-407 and 26-73-104 that allow a local
government to enact an income tax. HB1026 also amends to § 26-73-103 to state that a county, city, or
other local government shall not levy an income tax.
Revenue Impact :
None.
Taxpayer Impact :
None.
Resources Required :
None.
Time Required :
None.
Procedural Changes :
None.
Other Comments :
None.
Legal Analysis :
None.
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------
2/7/2023 11:21 AM 1


Statutes affected:
Old version HB1026 Original - 12-5-2022 02:59 PM: 26-73-103(a)
Old version HB1026 V2 - 1-30-2023 09:42 AM: 14-43-607, 01-30-2023, 26-73-103(a)
Old version HB1026 V3 - 2-6-2023 09:57 AM: 14-43-607, 02-06-2023, 26-73-103(a)
HB 1026: 26-73-103(a)
Act 96: 14-43-607, 02-06-2023, 26-73-103(a)