Vote Smart's Synopsis:

Vote to adopt a joint resolution that amends the state constitution to require a super-majority vote by the legislature to approve certain state tax changes in Iowa.

Highlights:

• Requires any bill that increases the individual or corporate income tax rate, or establishes a new tax on any type of income, to require a two-thirds majority of the members of both chambers of the general assembly for passage (Sec. 1).

• Specifies that this requirement does not apply to taxes imposed at the option of a local government (Sec. 1).

• Requires any lawsuit challenging the proper enactment of a bill under this section to be filed within one year of the bill’s enactment (Sec. 1).

• Requires the proposed amendment to the state constitution described in Section 1 to be submitted to voters at the general election in November 2026 (Sec. 2).

Full Bill Text

Vote Smart's Synopsis:

Vote to adopt a joint resolution that amends the state constitution to require a super-majority vote by the legislature to approve certain state tax changes in Iowa.

Highlights:

• Requires any bill that increases the individual or corporate income tax rate, or establishes a new tax on any type of income, to require a two-thirds majority of the members of both chambers of the general assembly for passage (Sec. 1).

• Specifies that this requirement does not apply to taxes imposed at the option of a local government (Sec. 1).

• Requires any lawsuit challenging the proper enactment of a bill under this section to be filed within one year of the bill’s enactment (Sec. 1).

• Requires the proposed amendment to the state constitution described in Section 1 to be submitted to voters at the general election in November 2026 (Sec. 2).

Full Bill Text