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90th General Assembly · Iowa Funnel one-pager · Monday, November 9, 2026

SSB 3189: SSB 3189

Became SJR 2004 · Its progress continues under the new number.

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.

Sponsors

Not listed

Cost

No fiscal note

Senate subcommittee · named March 18, 2024

  • Sen. Jason Schultz (R) · jason.schultz@legis.iowa.gov
  • Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov
  • Sen. Cindy Winckler (D) · cindy.winckler@legis.iowa.gov

Lobbying · 7 for, 6 against

For: Americans For Prosperity; Iowa Association of Business and Industry (ABI); Iowa Bankers Association; Iowa Taxpayers Association; Iowans for Tax Relief; National Federation of Independent Business (NFIB /IA); VALOR Iowa

Against: AFSCME Iowa Council 61; Common Good Iowa; Iowa Catholic Conference; Iowa Chapter of Sierra Club; Iowa Federation of Labor, AFL-CIO; League of Women Voters of Iowa

In plain words

  1. March 18, 2024Filed in the Senate and sent to the Ways and Means committee
  2. March 18, 2024Senate subcommittee named: Schultz, Koelker and Winckler
  3. March 20, 2024Subcommittee recommended passing it
  4. March 20, 2024Approved by the Senate committee, and given a new number: SJR 2004

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/SSB3189