Bills › 89th General Assembly
Proposing an amendment to the Constitution of the State of Iowa relating to restricting certain individual income tax changes
Topics:TaxesIncome taxes
Where it is now
- Done: IntroducedJanuary 21, 2021
- Stopped: Approved in committeeDid not pass
- Next: Passes the Senate
- Next: Passes the House
- Next: Passes again next General AssemblyThe same wording, after an election
- Next: Voters decideOn the next general election ballot
Did not pass It didn’t pass both chambers before the General Assembly ended. What’s a funnel?
What’s in it
AI summary If passed, this amendment would require two-thirds of the state legislature to agree before any new law can increase individual income tax rates or the income levels used to calculate them. It also sets a one-year deadline for anyone to file a lawsuit if they believe a tax law was passed without enough votes. Voters would decide whether to add these rules to the state constitution.1
Read the official explanation
R. Constitution of the State of Iowa relating to restricting certain individual income tax changes. The amendment requires a two-thirds majority for certain changes to state individual income tax rates or the taxable income ranges applied to the individual income tax rates. The amendment provides that any bill which enacts, amends, or repeals the state individual income tax rates, or the taxable income ranges applied to the individual income tax rates, or both, which causes an increase in state tax revenues, as determined by the general assembly, must be adopted by two-thirds majority vote of each house of the general assembly. A lawsuit challenging a bill pursuant to the two-thirds majority passage requirement must be filed no later than one year from the date of enactment of the bill. Finally, the amendment provides that the general assembly shall enact laws to implement the amendment. The joint resolution, if adopted, would be published and then referred to the next general assembly (90th) for adoption, before being submitted to the electorate for ratification.
Senate subcommittee
Named January 26, 2021. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Lobbying
2 for · 3 against · 2 undecided · Who →
Family tree
89th General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in an earlier General Assembly. None got through a chamber.
- SJR 16 Proposing an amendment to the Constitution of the State of Iowa relating to restricting ce…88th General Assembly · Renumbered as SJR 22 · same titleCleared committee
- SJR 22 Proposing an amendment to the Constitution of the State of Iowa relating to restricting ce…88th General Assembly · Approved by committee · same titleCleared committee
Matched by wording or an identical title.