Early voting on 10 amendments to the Texas Constitution starts today. Among the amendments is Proposition 4, which creates a constitutional ban on an income tax in Texas. There are a number of things wrong with this amendment. First, Texas has a provision in Article VIII, Taxation and Revenue, that requires a vote of the people to approve any creation of a tax on the income of "natural persons." It also specifies that the proceeds from an income tax will be dedicated to reducing the local property tax for education (two-thirds of the proceeds) and to support education (one-third of the proceeds). This has been a part of the Texas Constitution since 1993. Although it does not prohibit an income tax, it specifies that the people of Texas will decide whether an income tax, if enacted by the legislature, is needed. Second, and more importantly, the wording of the amendment is troublesome. It bans an income tax on income of "individuals." Amendments to the bill were o...