RESOLUTION PROPOSING A CONSTITUTIONAL AMENDMENT PROHIBITING THE IMPOSITION OF RETROACTIVE TAXES.

This resolution proposes amending the state constitution to prohibit the General Assembly from enacting tax increases or new taxes that apply to past tax periods (retroactive taxes). It directly affects the legislature's ability to pass such tax changes and impacts taxpayers who might otherwise face unexpected tax bills for prior years. The key provision would add a constitutional restriction preventing retroactive tax measures. This is a procedural proposal, not a law, requiring voter approval to become part of the state constitution.