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90th General Assembly · Funnel one-pager · Monday, November 9, 2026

HJR 2006: Proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes

Passed both chambers · A constitutional amendment must pass two General Assemblies in a row, then be approved by voters.

What it does

This joint resolution proposes amendments to the Constitution of the State of Iowa by restricting certain state tax law changes and requiring a single rate for individual income taxes. RESTRICTIONS ON CERTAIN STATE TAX LAW CHANGES. The amendment requires a bill that increases the individual income tax rate or corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, to be adopted by at least two-thirds of the members elected to each house of the general assembly.

Sponsors

Not listed

Cost

No fiscal note

House subcommittee · named March 4, 2024

  • Rep. Bobby Kaufmann (R) · bobby.kaufmann@legis.iowa.gov
  • Rep. David Jacoby (D) · david.jacoby@legis.iowa.gov
  • Rep. John H. Wills (R) · john.wills@legis.iowa.gov

Lobbying · 8 for, 8 against

For: Americans For Prosperity; Iowa Association of Business and Industry (ABI); Iowa Bankers Association; Iowa State Treasurer's Office; Iowa Taxpayers Association; Iowans for Tax Relief; National Federation of Independent Business (NFIB /IA); VALOR Iowa

Against: Common Good Iowa; Interfaith Alliance of Iowa Action Fund; Iowa Catholic Conference; Iowa Chapter of Sierra Club; Iowa Federation of Labor, AFL-CIO; North Central States Regional Council of Carpenters; Rural School Advocates of Iowa; Urban Education Network of Iowa

In plain words

  1. February 20, 2024Filed in the House and sent to the Ways and Means committee · as HSB 721
  2. February 20, 2024House subcommittee named: Kaufmann, Boden, Jacoby, Wills, J. and Wilson · as HSB 721
  3. March 4, 2024House subcommittee named: Kaufmann, Jacoby, Wills and J · as HSB 721
  4. March 6, 2024Subcommittee recommended passing it · as HSB 721
  5. March 13, 2024Approved by the House committee · as HSB 721
  6. March 18, 2024Filed in the House
  7. March 18, 2024Approved by the House committee, and given a new number: HJR 2006 · as HSB 721
  8. March 26, 2024Passed the House, 61–35
  9. March 26, 2024Arrived in the Senate
  10. April 10, 2024Took the place of SJR 2003 on the Senate floor (the same legislation)
  11. April 10, 2024Passed the Senate, 31–13

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HJR2006