What changed in SJR 11
The bill as introduced, compared with the version both chambers passed (91st General Assembly).
It passed exactly as introduced.
Removed AddedIntroduced textText as passedAmendments
Compares wording only. The printed bills also mark changes to existing law with strikes and underlines, which aren’t shown here.
Section 1. The following amendment to the Constitution of the State of Iowa is proposed: The Constitution of the State of Iowa is amended by adding the following new section to new Article XIII: ARTICLE XIII. TAXATION LIMITATIONS.
2 unchanged passages
Section 1. Two-thirds majority vote for state tax law changes. Passage of a bill that increases the individual income tax rate or the corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. This requirement does not apply to taxes imposed at the option of a local government. Passage of a bill that establishes a new tax on any type of income or legal and special reserves imposed by the state shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment. If such a lawsuit is not filed within the one-year limit, the bill shall be considered properly enacted under this section. Each bill to which this section applies must include a separate provision describing the requirements for enactment prescribed by this section. The general assembly shall enact laws to implement this section.
Sec.
2. SUBMISSION TO ELECTORATE. The foregoing proposed amendment, having been adopted and agreed to by the 90th General Assembly, 2024 Session, thereafter duly published, and now adopted and agreed to by the 91st General Assembly in this joint resolution, shall be submitted to the people of the state of Iowa at the general election in November of the year 2026 in the manner required by the Constitution of the State of Iowa and the laws of the state of Iowa.