Article IX
Sec. 26a: No new or additional taxes shall be imposed by the state government, nor shall it expand the base of taxation, nor shall it increase the rate of taxation unless: (a) by the vote of two-thirds of all the elected members of each branch of the Legislature; or (b) by a statewide vote of Michigan electors at a November election. This section shall in no way be construed to limit or modify tax limitations otherwise created in this constitution.
