Bills › 91st General Assembly
Proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes
Topics:TaxesIncome taxes
Same legislation: SJR 11
Where it is now
- Done: IntroducedApril 3, 2025
- Done: SubcommitteeApril 7, 2025
- Done: Senate committeeApril 10, 2025
- Done: Passes the SenateApril 15, 202532–15
- Done: House committeeApril 28, 2026
- Done: Passes the HouseMay 2, 202657–21
- Next: To the Governor
- Next: Signed into law
Became SJR 11 → Its progress continues under the new number. Go to SJR 11 What’s a funnel?
What’s in it
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.
Read the full explanation
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. The resolution, if adopted, would be submitted to the electorate for ratification at the general election in November 2026.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text · What changed before it passed
Senate subcommittee
Named April 7, 2025. On April 9, 2025 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
2 written public comments to its subcommittee: April 27, 2026 (1), April 9, 2025 (1) · on the Legislature’s site
Lobbying
6 for · 13 against · 2 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
Tried before
Study bill
91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.
Tried before
This idea has been filed in an earlier General Assembly. None became law, though one got through a chamber.
- HJR 2006 Proposing an amendment to the Constitution of the State of Iowa relating to requirements f…90th General Assembly · Passed both chambers · similarPassed a chamber
Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.