As one of only a handful of states without a form of an income tax, what is the only way that Texas could institute an income tax statewide? Click or tap a choice to answer the question. The legislature and voters would have to amend the constitution. Two-thirds of county commissioners' courts would have to agree to implement the tax. The legislature could enact an income tax in the next legislative session. Home-rule cities across the state could still opt to create local income tax with voter approval