# Full Statutory Corpus: TX

## Tex. Const. art. VIII § 24-a: Constitutional Prohibition of Personal Income Tax
`Tex. Const. > Article VIII > Section 24-a`

### English
Constitutional amendment approved by voters in 2019 prohibiting the Texas legislature from imposing a tax on the net incomes of individuals, including an individual's share of partnership and unincorporated association income.

### Español
Enmienda constitucional aprobada en 2019 que prohíbe a la legislatura de Texas imponer impuestos sobre el ingreso neto de individuos o su participación en sociedades y asociaciones no incorporadas.

## Tex. Tax Code § 171.001: Texas Franchise Tax (Entity Level)
`Tex. Tax Code > Title 2 > Subtitle F > Chapter 171 > § 171.001`

### English
Imposes franchise tax on each taxable entity chartered or organized in Texas or doing business in Texas based on gross margin, maintaining zero taxation on individuals.

### Español
Impone el impuesto de franquicia únicamente a entidades comerciales organizadas o con negocios en Texas sobre su margen bruto, sin gravar a personas naturales.
