Limitations on Government by Issue
State Tax and Expenditure Limitations (TELs)
| State | Adopted | Constitutional or Statutory | Limit Applies to | Nature of Limit |
| Alaska | 1982 | Constitutional | Appropriations | Growth of population and inflation |
| Arizona | 1978 | Constitutional | Appropriations | 7.23 percent of personal income |
| California | 1979 | Constitutional | Appropriations | Personal income growth and population |
| Colorado | 1991 | Statutory | Appropriations | General fund appropriations growth limited to 6% of prior year's appropriations |
| 1992 | Constitutional | Expenditures and Revenue | Spending limited to growth of population and inflation. Tax increases require voter approval | |
| Connecticut | 1992 | Constitutional | Appropriations | Greater of personal income growth or inflation |
| Delaware | 1978 | Constitutional | Appropriations | 98% of estimated revenue |
| Florida | 1994 | Constitutional | Revenue | 5 year average personal income growth |
| Hawaii | 1978 | Constitutional | Appropriations | 3 year average personal income growth |
| Idaho | 1980 | Statutory | Appropriations | 5.33 percent of personal income |
| Iowa | 1992 | Statutory | Appropriations | 99% of adjusted general fund receipts |
| Louisiana | 1979 | Statutory | Revenue | Ratio to personal income in 1979 |
| 1993 | Constitutional | Appropriations | Per capita personal income growth | |
| Massachusetts | 1986 | Statutory | Revenue | Growth of wages and salaries |
| Michigan | 1978 | Constitutional | Revenue | 9.49% of prior year's personal income |
| Mississippi | 1992 | Statutory | Appropriations | 98% of projected revenue |
| Missouri | 1980 | Constitutional | Revenue | 5.64% of prior year's personal income |
| 1996 | Constitutional | Revenue | Voter approval required for tax increase over $50 million or 1% of state revenues | |
| Montana | 1981 | Statutory | Appropriations | Personal income growth |
| Nevada | 1979 | Statutory | Expenditures | Growth of population and inflation |
| New Jersey | 1990 | Statutory | Appropriations | Personal income growth |
| North Carolina | 1991 | Statutory | Appropriations | 7% of state personal income |
| Oklahoma | 1985 | Constitutional | Appropriations | 12 percent adjusted for inflation; 95% of certified revenue |
| Oregon | 1979 | Statutory | Appropriations | Personal income growth |
| Rhode Island | 1992 | Constitutional | Appropriations | 98% of projected revenue |
| South Carolina | 1980,1984 | Constitutional | Appropriations | Personal income growth |
| Tennessee | 1978 | Constitutional | Appropriations | Personal income growth |
| Texas | 1978 | Constitutional | Appropriations | Personal income growth |
| Utah | 1988 | Statutory | Appropriations | Growth in population and inflation |
| Washington | 1993 | Statutory | Expenditures and Revenue | Growth in population and inflation; tax increases beyond limit need voter approval |
Source: NCSL Survey of Legislative Fiscal Officers, April 1996.
Created by: Jennifer L. Crull
Return to Public Interest Institute's Limitations on Government Homepage