SJR 2004: Proposing an amendment to the Constitution of the State of Iowa by requiring a single rate for individual income taxes

What it does

This joint resolution proposes an amendment to the Constitution of the State of Iowa by requiring a single rate for individual income taxes. Under the amendment, a tax on income or based upon income for individuals shall be imposed at a single rate if imposed, and a graduated rate of 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. 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.

House subcommittee · named April 9, 2024

• Rep. Bobby Kaufmann (R) · bobby.kaufmann@legis.iowa.gov
• Rep. Brooke Boden (R) · brooke.boden@legis.iowa.gov
• Rep. David Jacoby (D) · david.jacoby@legis.iowa.gov
• Rep. John H. Wills (R) · john.wills@legis.iowa.gov
• Rep. Elizabeth Wilson (D) · elizabeth.wilson@legis.iowa.gov

Lobbying · 4 for, 1 against

For: Americans For Prosperity; Iowa Taxpayers Association; Iowans for Tax Relief; VALOR Iowa

Against: Iowa Catholic Conference

In plain words

1. March 21, 2024Filed in the Senate
2. March 21, 2024Approved by the Senate committee
3. April 2, 2024Passed the Senate, 34–15
4. April 3, 2024Arrived in the House
5. April 9, 2024House subcommittee named: Kaufmann, Boden, Jacoby, Wills, J. and Wilson
6. April 18, 2024Approved by the House committee
7. April 19, 2024Passed the House, 58–35