SECOND REGULAR SESSION

House Resolution No. 380

ARTICLES OF IMPEACHMENT 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 WHEREAS, on November 14, 2013, Governor Jeremiah W. (Jay) Nixon issued Executive Order 13-14 which orders the Missouri Department of Revenue to require all taxpayers who file a joint federal income tax return to file a combined state income tax return, including same-sex couples married in a state that authorizes such marriages who file a joint federal income tax return; and WHEREAS, on August 3, 2004, the people of this state overwhelming adopted Article I, Section 33 of the Missouri Constitution: "Section 33. That to be valid and recognized in this state, a marriage shall exist only between a man and a woman."; and WHEREAS, Section 143.031, RSMo, authorizes only a "husband and wife" to file a Missouri state combined income tax return: "143.031. 1. A husband and wife who file a joint federal income tax return shall file a combined return. A husband and wife who do not file a joint federal income tax return shall not file a combined return."; and WHEREAS, Section 143.091, RSMo, sets forth the requirements for the meaning of terms used in Missouri's income tax statutes: "143.091. Any term used in sections 143.011 to 143.996 shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required by the provisions of sections 143.011 to 143.996. Any reference in sections 143.011 to 143.996 to the laws of the United States shall mean the provisions of the Internal Revenue Code of 1986, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as the same may be or become effective, at any time or from time to time, for the taxable year."; and

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WHEREAS, Governor Nixon, in citing only a portion of the language in Section 143.091, RSMo, in Executive Order 13-14, knowingly omitted a key phrase in that statutory language conditioning the use of the federal meaning of terms on whether "a different meaning is clearly required by the provisions of sections 143.011 to 143.996"; and WHEREAS, with a blatant and complete disregard for the will of the people of this state expressed in the adoption of Article I, Section 33 of the Missouri Constitution and predicated on a knowing omission of key statutory language, Governor Nixon concluded in Executive Order 13-14 that "the Department of Revenue, under Section 143.091, RSMo, must apply the same meaning to the phrase 'husband and wife' as is applied under federal law pursuant to Revenue Ruling 2013-17"; and WHEREAS, the statutory laws of the State of Missouri are clearly subject to the provisions of the Missouri Constitution and therefore must be interpreted in a manner consistent with and not in contradiction to the provisions of the Missouri Constitution; and WHEREAS, to the extent that a statutory provision cannot be interpreted in a manner consistent with and not in contradiction to the Missouri Constitution, such statutory provision is constitutional unenforceable; and WHEREAS, requiring the filing of a combined state income tax return by same-sex couples, which results in a recognition of same-sex marriage by the State of Missouri, is not consistent with and is completely contrary to Article I, Section 33 of the Missouri Constitution; and WHEREAS, in knowingly omitting a key phrase of statutory language in Executive Order 13-14 and in knowingly failing to acknowledge the will of the people as expressed in Article I, Section 33, Governor Nixon misstates and misrepresents the meaning and requirements under Missouri's constitutional and statutory law, and thereby misleads the citizens of this state by asserting that Missouri must allow the filing of a state combined income tax return by samesex couples; and WHEREAS, Executive Order 13-14, which orders the Department of Revenue to require same-sex couples legally married in a state that authorizes such marriages to file a combined Missouri state income tax return based on only a portion of the language in Section 143.091, RSMo, and which omits the language of the statute which prohibits such an order, is a direct violation of Article I, Section 33 of the Missouri Constitution which prohibits the State of Missouri from recognizing any marriage not between a man and a woman; and WHEREAS, Article IV, Section 2 of the Missouri Constitution states: "The governor shall take care that the laws are distributed and faithfully executed, and shall be a conservator of the peace throughout the state."; and

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WHEREAS, Governor Nixon in issuing Executive Order 13-14 breached his constitutional duty under Article IV, Section 2 of the Missouri Constitution to "take care that the laws are distributed and faithfully executed"; and WHEREAS, Article VII, Section 1 of the Missouri Constitution states: "All elective executive officials of the state, and judges of the supreme court, courts of appeals and circuit courts shall be liable to impeachment for crimes, misconduct, habitual drunkenness, willful neglect of duty, corruption in office, incompetency, or any offense involving moral turpitude or oppression in office."; and WHEREAS, Governor Nixon's breach of his constitutional duties to distribute and faithfully execute the laws of this state by issuing an Executive Order in direct contradiction and violation of Article I, Section 33 is grounds for impeachment; and WHEREAS, Article VII, Section 2 of the Missouri Constitution vests the sole power of impeachment in the House of Representatives: NOW, THEREFORE, BE IT RESOLVED that the Missouri House of Representatives, Ninety-seventh General Assembly, finds, charges, and presents that Governor Jeremiah W. (Jay) Nixon, while so acting as the Governor of the State of Missouri, issued Executive Order 13-14 in contradiction and violation of Article I, Section 33 of the Missouri Constitution, constituting an act which is an impeachable act under Article VII, Section 1 of the Missouri Constitution, and that by doing such aforesaid act Jeremiah W. (Jay) Nixon was and is guilty of the commission of willful neglect of duty and misconduct in office; and BE IT FURTHER RESOLVED that the Missouri House of Representatives adopts the following: ARTICLES OF IMPEACHMENT ARTICLE I That the Missouri House of Representatives under the authority of Article VII, Section 2 of the Missouri Constitution does find, charge, and present that Governor Jeremiah W. (Jay) Nixon, while so acting as the Governor of the State of Missouri, contrary to the standards of conduct prescribed for an elected executive official of the state, committed an act impeachable under Article VII, Section 1 of the Missouri Constitution, in that, on November 14, 2013, Governor Jeremiah W. (Jay) Nixon issued Executive Order 13-14 which requires the filing of a combined state income tax return for "married individuals, including same-sex couples legally married in a state that authorizes such marriages, who file a joint federal income tax return" in

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direct contradiction and in violation of Article I, Section 33 of the Missouri Constitution which prohibits the validity and recognition of a marriage not between a man and a woman. That by the doing of the aforesaid act, Jeremiah W. (Jay) Nixon was and is guilty of willful neglect of duty and misconduct in office, an impeachable offense under Article VII, Section 1 of the Missouri Constitution, and that such act has shaken the faith and confidence of the citizens of the State of Missouri in their ability to have faith in their elected public officials, and has breached the public trust that the laws of this state will be faithfully executed. ARTICLE II That the Missouri House of Representatives under the authority of Article VII, Section 2 of the Missouri Constitution does find, charge, and present that Governor Jeremiah W. (Jay) Nixon, while so acting as the Governor of the State of Missouri, contrary to the standards of conduct prescribed for an elected executive official of the state, committed an act impeachable under Article VII, Section 1 of the Missouri Constitution, in that, on November 14, 2013, Governor Jeremiah (Jay) Nixon issued Executive Order 13-14 which cited language in Section 143.091, RSMo, but knowingly failed to cite the complete text of said section. Such knowing omission of statutory language misrepresented the basis which Governor Jeremiah W. (Jay) Nixon cited as necessitating the issuance of Executive Order 13-14. The omitted statutory language of "unless a different meaning is clearly required..." conditioned the requirement cited as the basis for Executive Order 13-14, and thereby such knowing omission failed to address the constitutional impediment which arose as a result of such conditional statutory language. By knowingly failing to cite the complete text of Section 143.091, RSMo, Governor Jeremiah W. (Jay) Nixon did knowingly misrepresent and mislead by omission the citizens of this state regarding the full meaning and requirements of the laws of this state. That by the doing of the aforesaid act, Jeremiah W. (Jay) Nixon was and is guilty of willful neglect of duty and misconduct in office, an impeachable offense under Article VII, Section 1 of the Missouri Constitution, and that such act has shaken the faith and confidence of the citizens of the State of Missouri in their ability to have faith in their elected public officials, and has breached the public trust that the laws of this state will be faithfully executed."; and BE IT FURTHER RESOLVED that upon impeachment by the House of Representatives, Governor Jeremiah W. (Jay) Nixon shall stand trial before a special commission of seven eminent jurists to be elected by the Missouri Senate in accordance with Article VII, Section 2 of the Missouri Constitution for willful neglect of duty and misconduct in office; and BE IT FURTHER RESOLVED that the Chief Clerk of the Missouri House of Representatives be instructed to prepare properly inscribed copies of this resolution for Governor Jeremiah W. (Jay) Nixon, the Missouri Supreme Court, and the Missouri Senate. T