Bills › 90th General Assembly
Proposing amendments to the Constitution of the State of Iowa relating to requirements for certain state tax law changes and requiring a single rate for individual income taxes
Topics:TaxesIncome taxes
Same legislation: HJR 2006
Where it is now
- Done: IntroducedMarch 7, 2024
- Done: Approved in committeeMarch 7, 2024
- Done: Passes the SenateApril 10, 2024
- Done: Passes the HouseMarch 26, 2024
- Stopped: Passes again next General AssemblyDid not pass
- 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 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.
Read the full explanation
In addition, the amendment requires a bill that establishes a new tax on any type of income or legal and special reserves imposed by the state to be adopted by at least two-thirds of the members elected to each house of the general assembly. 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. SINGLE INDIVIDUAL INCOME TAX RATE. 2003 taxation on such income is prohibited. The amendment prohibits more than one income tax rate above zero imposed by the state for state purposes on an individual at any one time. 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 · What changed before it passed
Lobbying
7 for · 5 against · 11 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.
90th General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.
Tried before
This idea has been filed in an earlier General Assembly. None became law, though one got through a chamber.
- SJR 2006 Proposing an amendment to the Constitution of the State of Iowa requiring a two-thirds maj…89th General Assembly · Passed Senate · similarPassed a chamber
Similar bills this General Assembly
- SJR 11 Proposing an amendment to the Constitution of the State of Iowa relating to requirements f…91st General Assembly · Passed both chambersSimilar
- SJR 14 Proposing amendments to the Constitution of the State of Iowa relating to requirements for…90th General Assembly · Approved by committeeSimilar
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.