Bills › 90th General Assembly
Proposing amendments to the Constitution of the State of Iowa relating to requirements for certain state tax law changes and creating a taxpayer relief fund
Topics:TaxesIncome taxes
Where it is now
- Done: IntroducedApril 19, 2023
- Done: Approved in committeeApril 19, 2023
- Stopped: Passes the SenateDid not pass
- 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
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 or sales and use tax rates. 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 or sales and use tax rates. 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
Senate subcommittee
Named January 9, 2024. 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 · 3 undecided · Who →
Similar bills
- HJR 2006 Proposing an amendment to the Constitution of the State of Iowa relating to requirements f…90th General Assembly · Passed both chambersSimilar
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.