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

Constitutional amendment Didn’t pass a second time →

Topics:Taxes

Same legislation: SSB 3189

Write your legislators about itWhat changed before it passed

Official bill page Lobbyist declarations One-pager to print

Where it is now

Done: IntroducedMarch 18, 2024
Done: Approved in committeeMarch 20, 2024
Done: Passes the SenateApril 2, 2024
Done: Passes the HouseApril 19, 2024
Now: Passes again next General AssemblyThe same wording, after an election
Next: Voters decideOn the next general election ballot

Passed both chambers A constitutional amendment must pass two General Assemblies in a row, then be approved by voters. What’s a funnel?

What’s in it

AI summary If passed, this amendment would change how Iowa taxes people's income. It would require the state to use one single tax rate for individuals instead of having different rates for different income levels. This change would only happen if voters approve it in an upcoming election.¹

Read the official explanation

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.

Why it matters. If adopted, this amendment would change how individuals are taxed by requiring a single income tax rate and prohibiting graduated tax rates. This change would affect individual taxpayers by preventing the state from imposing more than one income tax rate on them at any one time.²

Full bill text · What changed before it passed³

House subcommittee

Named April 9, 2024. Meeting: Tuesday, April 16 · 12:00 PM · RM 102, Sup. Ct. Consult (Cancelled).

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

6 written public comments to its subcommittee: March 20, 2024 (6) · on the Legislature’s site

Lobbying

7 for · 6 against · 9 undecided · Who →

Family tree

Study bill

SSB 3189Renumbered

90th General Assembly

SJR 2004Passed a chamberfrom SSB 3189