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A with any State, the ability to impose an income tax lies with the Government of the State. The State Legislature would propose the bill in a committee that handles Ways and Means, and if passed by the State House and State Senate, the bill would rise to the Governor who would choose to sign or veto the legislation. All taxes would start with the State Constitution where it would state whether such action is legal in the state or not. If not, the legislature would not be able to pass such a bill in the first place.

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Q: What has the power to impose a state income tax?
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