SJR 14: 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

What it does

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.

Senate subcommittee · named January 9, 2024

• Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
• Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov
• Sen. Cindy Winckler (D) · cindy.winckler@legis.iowa.gov

Lobbying · 2 for, 4 against

For: Americans For Prosperity; Iowans for Tax Relief

Against: Common Good Iowa; Iowa Catholic Conference; Iowa Chapter of Sierra Club; Iowa Federation of Labor, AFL-CIO

In plain words

1. April 19, 2023Filed in the Senate
2. April 19, 2023Approved by the Senate committee
3. June 5, 2023Sent to the Senate Ways and Means committee
4. January 9, 2024Senate subcommittee named: Dawson, Koelker and Winckler