The following 14 states require a super-majority to raise taxes:
Arizona2/3* Constitutional requirement adopted in 1992
Arkansas3/4* Applies to taxes levied since 1934; primarily pertains to sales and alcohol beverage taxes
California2/3* Constitutional requirement adopted in 1980
Colorado2/3* Temporary emergency taxes only, otherwise voter approval required
Delaware3/4* Constitutional requirement adopted in 1980
Florida3/5* Applies only to corporate income tax, was adopted in 1971 Florida also requires a 2/3 majority of voters for any taxes proposed by constitutional amendment which was adopted in 1996 by initiative
Louisiana2/3* Adopted in 1996
Mississippi3/5* Adopted in 1970
Missouri2/3* Require voter approval for any taxes that exceed $50 million or 1% of State revenues, whichever is less. Adopted a constitutional amendment in 4/96
Nevada2/3* Requires 2/3 of elected legislature or voter approval. Constitutional Amendment adopted in 1996
Oklahoma3/4* Requires 3/4 of elected or voter approval. Constitutional requirement adopted in 1992
Oregon3/5* Constitutional requirement adopted 5/21/96
South Dakota2/3* Required to enact new tax or increase existing tax rate or base. Adopted in 1978, amended to apply to new taxes in 1996
Washington2/3 Tax increases raising revenue under the tax limitation require a 2/3 vote of the legislature. Any increase above the tax limitation requires voter approval. Adopted in 1993
The following 13 states have introduced legislation for a super-majority vote to increase taxes:
Georgia Georgia Provides that any new tax or an increase in any tax or license fee be approved by 3/5 of the legislature
Hawaii Amends the state constitution; provides that the levy of a new tax, an increase in tax rates, or repeal of a tax exemption or credit shall require the enactment of a law by 2/3 of the elected members of each house of the legislature
Illinois Proposes an amendment requiring a 3/4 vote of each house on any bill increasing state revenue by increasing a tax on income or on the selling price of any personal property
Indiana Requires a referendum to impose or increase any state tax without a 2/3 majority vote in each house
Maine Proposes an amendment to the Constitution of Maine to require a vote of 3/5 of each house to enact or increase a tax or license fee
Michigan Requires a 3/5 vote of the legislature to raise certain taxes
Minnesota Amends constitution to require a 3/5 vote in each house for any bill which increases income or sales taxes
New Hampshire Requires any change in state taxes after July 1, 1997 to be passed by a 60% majority in each house
New York Proposes an amendment requiring a 2/3 super-majority vote by each house on on any bill increasing or decreasing taxes
Rhode Island Proposes an amendment that would require a super-majority vote by each house on any bill that would increase the rate or amount of existing taxes or license fees
South Carolina Requires a 2/3 majority vote on the second reading of any bill imposing a new tax affecting more than 50% of the state's population
Tennessee Requires a 2/3 vote before all tax increases by any governmental body are to be approved
Utah Requires a super-majority vote before the legislature can raise any taxes

*Indicates majority required by elected officials in each house of the legislature. There is a substantial debate regarding the relative effectiveness of supermajority voting requirements to increase taxes, compared to other fiscal discipline mechanisms. However, there is no doubt that these new fiscal discipline mechanisms as a whole are effectively limiting the growth of state and local government.


Private foundations
Corporations/company foundations