SS/SJR 3 - This constitutional amendment, if approved by the voters, prohibits the General Assembly from setting a state income tax rate exceeding 5.5%. This amendment also modifies a provision prohibiting sales taxes levied on transactions not taxed as of January 1, 2015, by providing an exception for sales and use taxes on subscriptions, licenses for digital products, and online purchases of tangible personal property. This constitutional amendment is substantially similar to SS/SJR 33 (2022), SJR 4 (2021), SJR 40 (2020), and SCS/SJR 20 (2019). JOSH NORBERG