§ 22 — Tax laws to state tax and object distinctly; exception

§ 22. Every law which imposes, continues or revives a tax shall\ndistinctly state the tax and the object to which it is to be applied,\nand it shall not be sufficient to refer to any other law to fix such tax\nor object.\n Notwithstanding the foregoing or any other provision of this\nconstitution, the legislature, in any law imposing a tax or taxes on, in\nrespect to or measured by income, may define the income on, in respect\nto or by which such tax or taxes are imposed or measured, by reference\nto any provision of the laws of the United States as the same may be or\nbecome effective at any time or from time to time, and may prescribe\nexceptions or modifications to any such provision.\n