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