SJR 11: Proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes

What it does

This joint resolution proposes an amendment to the Constitution of the State of Iowa, for adoption by the second consecutive general assembly, relating to restrictions on certain 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.

House subcommittee · named April 23, 2026

• Rep. John H. Wills (R) · john.wills@legis.iowa.gov
• Rep. David Jacoby (D) · david.jacoby@legis.iowa.gov
• Rep. Carter F. Nordman (R) · carter.nordman@legis.iowa.gov

Lobbying · 6 for, 13 against

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

Against: Common Good Iowa; Des Moines Area Religious Council; Iowa ACEs 360; Iowa Catholic Conference; Iowa Chapter of Sierra Club; Iowa Conference of the United Methodist Church; Iowa Developmental Disabilities Council; Iowa Federation of Labor, AFL-CIO; Iowa Hunger Coalition; Iowa Integrated Health Planning and Advisory Council; League of Women Voters of Iowa; Save the Children Action Network; and 1 more

In plain words

1. April 3, 2025Filed in the Senate and sent to the Ways and Means committee · as SSB 1221
2. April 7, 2025Senate subcommittee named: De Witt, Schultz and Winckler · as SSB 1221
3. April 9, 2025Subcommittee recommended passing it · as SSB 1221
4. April 10, 2025Filed in the Senate
5. April 10, 2025Approved by the Senate committee
6. April 10, 2025Approved by the Senate committee, and given a new number: SJR 11 · as SSB 1221
7. April 15, 2025Passed the Senate, 32–15
8. April 16, 2025Arrived in the House
9. January 29, 2026House subcommittee named: Nordman, Jacoby, Wills and J
10. April 23, 2026House subcommittee named: Wills, J., Jacoby and Nordman
11. April 27, 2026Subcommittee recommended passing it
12. April 28, 2026Approved by the House committee
13. April 28, 2026Committee vote: 17–7
14. May 2, 2026Passed the House, 57–21