Bills › 90th General Assembly

HSB 232Died when the session ended · March 28, 2023

HSB 232

Topics:TaxesIncome taxes

Same legislation: SSB 1207, SJR 14

Where it is now

  1. Done: IntroducedMarch 21, 2023
  2. Done: SubcommitteeMarch 21, 2023
  3. Stopped: House committeeDied when the General Assembly ended
  4. Next: Passes the House
  5. Next: Senate committee
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

Died when the session ended The 2024 session adjourned on April 19, 2024, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This joint resolution proposes amendments to the Constitution of the State of Iowa by restricting certain state tax law changes and creating a taxpayer relief fund. 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, to be adopted by at least two-thirds of the members elected to each house of the general assembly. In addition, the amendment requires a bill that establishes a new tax on any type of income imposed by the state to be adopted by at least two-thirds of the members elected to each house of the general assembly.

Read the full explanation

A lawsuit challenging enactment of a bill subject to the two-thirds majority passage requirement must be filed no later than one year following the enactment of the bill. Finally, the amendment requires the general assembly to enact laws to implement the amendment. _____ TAXPAYER RELIEF FUND.57E), a taxpayer relief fund is created for purposes of appropriations or transfers made by the general assembly for tax relief or reductions in income tax rates. The amendment sets forth a similar provision in the Constitution of the State of Iowa by creating a taxpayer relief fund for the purposes of reductions to income tax rates, sales and use tax rates, or property taxes. The amendment requires the moneys in the taxpayer relief fund to be exclusively appropriated or transferred by law for the purposes of reductions to income tax rates, sales and use tax rates, or property taxes. REFERRAL. The resolution, if adopted, would be published and then referred to the next general assembly (91st) for adoption, before being submitted to the electorate for ratification.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named March 21, 2023. On March 28, 2023 it recommended passage. Vote Total: 2-1.

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 · 7 against · 6 undecided · Who →

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.

Similar bills

  • HJR 2006 Proposing an amendment to the Constitution of the State of Iowa relating to requirements f…
    90th General Assembly · Passed both chambers
    Similar

Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.