SSB 1221: 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.

Senate subcommittee · named April 7, 2025

• Sen. Rocky De Witt (R)
• Sen. Jason Schultz (R) · jason.schultz@legis.iowa.gov
• Sen. Cindy Winckler (D) · cindy.winckler@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
2. April 7, 2025Senate subcommittee named: De Witt, Schultz and Winckler
3. April 9, 2025Subcommittee recommended passing it
4. April 10, 2025Approved by the Senate committee, and given a new number: SJR 11