Which amendment to the Illinois Constitution allows for a graduated income tax?

The amendment to the Illinois Constitution that allows for a graduated income tax is indeed Amendment 1. This amendment was adopted to permit the state to implement a graduated income tax structure, which means that tax rates can be adjusted based on the amount of income earned, allowing higher earners to pay a higher percentage of their income in taxes compared to lower earners. This approach is often seen as a way to create a more equitable tax system that can generate revenue based on individuals' ability to pay.

Amendment 1 was passed in 2020, and its approval signified a shift in Illinois tax policy, moving away from a flat tax system where all individuals pay the same rate, regardless of their income level. The other amendments listed do not address income taxation in this context, highlighting the unique significance of Amendment 1 in the realm of fiscal policy for the state.