Does Texas have a state income tax? Here’s what the law, Hinojosa say - USA Today

Texas is one of a handful of states without a state income tax, and whether that could change was a flashpoint during this year's governor's race.

On the campaign trail, Texas Gov. Greg Abbott released several ads saying his Democratic challenger supports a state income tax and claimed he banned one from ever existing.

However, Governor-elect Gina Hinojosa released her own ad saying that "Texans work harder than anyone," explaining that the state's Constitution bans one and why she opposes creating one.

This rhetoric has led some to ask what it would take for the state to institute a state income tax and whether Hinojosa could do it once she is in office. Here is what she has said about a state income tax and what the law says.

Abbott cited Hinojosa's no vote on House Joint Resolution 38 in 2019 — which sought to create a constitutional amendment banning a state income tax — as his reason for saying Hinojosa supported a state income tax.

However, in an October interview with CBS Texas, she contested what she was voting on, saying she never voted for a state income tax.

"I voted against a repeal of a constitutional ban on an income tax," she said in the interview.

She added that the Texas Constitution already restricted a state income tax through a 1993 amendment championed by then-Lt. Gov. Bob Bullock, a Democrat, which required voters to approve one if the state wanted to institute one.

In 2019, voters approved HJR 38, which replaced that provision with an outright ban.

Not without amending the Texas Constitution, which would take several steps.

Because of HJR 38, also known as Proposition 4 in 2019, Texas lawmakers would need to propose a constitutional amendment to institute a state income tax and repeal the ban.

From there, both chambers would debate it, with Democrats controlling the House and Republicans holding the Senate at the start of the 90th legislative session in January.

After the procedural process, both chambers would need a two-thirds vote to approve the amendment.

Then it would finally go to the Texas voters for approval or denial. A governor cannot enact an income tax or veto a constitutional amendment.

Mateo Rosiles is the Texas Connect reporter for USA TODAY and its regional papers in Texas. Got a news tip for him? Email him at mrosiles@usatodayco.com.