CHAPTER 62

AN ACT PROPOSING AN AMENDMENT TO ARTICLE 8 OF THE CONSTITUTION OF THE STATE OF DELAWARE ENTITLED "REVENUE AND TAXATION".

Be it enacted by the General Assembly of the State of Delaware (two-thirds of all Members elected to each House thereof concurring therein):

Section 1. Article 8 of the Constitution of the State of Delaware is amended by adding a new section thereto to read as follows:

Any law which shall have the effect of increasing the rates of taxation on personal income for any year or part thereof prior to the date of the enactment thereof, or for any year or years prior to the year in which the law is enacted, shall be void.