Present Constitution provides that during a session convening in an odd-numbered year, no matter intended to have the effect of law, including any suspension of law, shall be introduced or considered unless its object is to enact the General Appropriation Bill; enact the comprehensive capital budget; make an appropriation; levy or authorize a new tax; increase an existing tax; levy, authorize, increase, decrease or repeal a fee; dedicate revenue; legislate with regard to tax exemptions, exclusions, deductions,
reductions, repeals or credits; or legislate with regard to the issuance of bonds.

Proposed Constitutional Amendment relates to the subject matters that may be introduced or considered during any session convening in an odd-numbered year and replaces “levy or authorize a new tax, increase an existing tax” and “legislate with regard to tax exemptions, exclusions, deductions, reductions, repeals, or credits” with “legislate with regard to taxes”; replaces “dedicate revenue” with “legislate with regard to the dedication of revenue”; and adds “legislate with regard to rebates” to the list of subject matters that by be introduced or considered during any session convening in an odd-numbered year.