Bills › 90th General Assembly
SSB 3142
Topics:TaxesIncome taxes
Where it is now
- Done: IntroducedFebruary 1, 2024
- Done: SubcommitteeFebruary 1, 2024
- Done: Senate committeeMarch 6, 2024
- Skipped: Passes the SenateContinued as SJR 2003
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SJR 2003 → Its progress continues under the new number. Go to SJR 2003 What’s a funnel?
What’s in it
AI summary This resolution would change the Iowa Constitution to require two-thirds of lawmakers to agree before any new income taxes are created or existing income tax rates are increased. It also would prevent the state from using different tax rates for different income levels, requiring a single tax rate for all individuals instead. If voters approve these changes, the state would move to a flat income tax system.1
Read the official explanation
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. 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. _____ 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.
Changed since by amendments S-5143, H-8235; see Amendments.
Senate subcommittee
Named February 1, 2024. On March 5, 2024 it recommended passage. [].
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
8 for · 10 against · 16 undecided · Who →
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90th General Assembly
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 wording or an identical title.