CONAMEND-GRADUATED INC TAX Senate SponsorsSen. Michael W. Frerichs and Daniel Biss 1/13/2015SenateSession Sine Die ILCON Art. IX, Sec. 3 Proposes to amend the Revenue Article of the Illinois Constitution. Provides that individual income taxes may be at a graduated or a non-graduated rate. Provides that any such tax imposed on corporations shall be at a non-graduated rate, not to exceed the average of the lowest and highest individual rates by more than a ratio of 8 to 5. Effective upon being declared adopted. 2/15/2013SenateFiled with Secretary 2/15/2013SenateReferred to Assignments 2/19/2013SenateAdded as Co-Sponsor Sen. Daniel Biss 3/28/2014SenateAssigned to Executive 3/28/2014SenateTo Subcommittee on Constitutional Amendments 1/13/2015SenateSession Sine Die