Bill > SJR11

This joint resolution proposes a constitutional amendment to Iowa's tax laws that would require a two-thirds majority vote in both chambers of the state legislature to pass bills increasing income tax rates or establishing new income-based taxes. Specifically, the resolution mandates that any bill seeking to raise individual income tax, corporate income tax, or other taxes based on income or legal and special reserves must receive at least two-thirds of the elected members' votes in both the Iowa House and Senate. The proposed amendment does not apply to local government taxes and includes a provision that any legal challenges to the bill's enactment must be filed within one year of passage. Each bill subject to these requirements must include a separate provision describing the two-thirds majority voting requirement. The amendment would be submitted to Iowa voters for ratification during the November 2026 general election, following its adoption by two consecutive general assemblies (the 90th and 91st). If approved, this constitutional change would make it significantly more difficult for the legislature to increase state income-related taxes by requiring a broader consensus than the current simple majority voting standard.

Budget and Finance

Ways & Means (Senate)

https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SJR11