Proposes constitutional amendment providing laws imposing, extending, or delaying repeal of State tax expire after five years unless extended by Legislature.

ACR 96 proposes a constitutional amendment requiring any state tax law or law delaying tax repeal to automatically expire five years after enactment. The Legislature could extend such laws for an additional five years, but only after four years have passed (meaning at least one year before expiration). This would apply to all current and future tax laws, mandating periodic legislative review. The amendment requires voter approval before taking effect.