Bills › 91st General Assembly
Proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes
Constitutional amendment On the ballot →
Topics:State governmentTaxesIncome taxes
Same legislation: SSB 1221
Where it is now
- Done: First passed (90th GA, HJR 2006)April 10, 2024
- Done: IntroducedApril 3, 2025
- Done: Approved in committeeApril 10, 2025
- Done: Passes the Senate againApril 15, 2025
- Done: Passes the House againMay 2, 2026
- Now: Voters decideNovember 3, 2026Unofficial: passing
Passed both chambers A constitutional amendment must pass two General Assemblies in a row, then be approved by voters. What’s a funnel?
What’s in it
AI summary If passed, this amendment would require two-thirds of the members in both houses of the Iowa Legislature to approve any new income taxes or increases to existing income tax rates. It also sets a one-year deadline for anyone to file a lawsuit challenging these types of tax laws. Voters will decide whether to add these rules to the state constitution during the November 2026 election.1
Read the official explanation
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. 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.
House subcommittee
Named April 23, 2026. On April 27, 2026 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 →
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Tried before
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91st General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in 2 earlier General Assemblies. 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
- SJR 2006 Proposing an amendment to the Constitution of the State of Iowa requiring a two-thirds maj…89th General Assembly · Passed Senate · similarPassed a chamber
Matched by wording or an identical title.