SJR 2004 (LSB 6352SV (3) 90)

PROPOSING AN AMENDMENT TO THE CONSTITUTION  OF THE STATE OF IOWA BY REQUIRING A SINGLE RATE FOR  INDIVIDUAL INCOME TAXES. 

BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    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. 

   Section 1.  Single individual income tax rate.  A tax on  income or based upon income for individuals shall be imposed  at a single rate if imposed, and shall not be imposed at a  graduated rate for individuals. There shall not be more than  one income tax rate above zero imposed by the state for state  purposes on an individual at any one time. 
    Sec. 2.
  REFERRAL AND PUBLICATION.
  The foregoing proposed  amendment to the Constitution of the State of Iowa is referred 

 to the general assembly to be chosen at the next general  election for members of the general assembly, and shall be  published as provided by law for three months previous to the  date of that election. 

______________________________
AMY SINCLAIR
President of the Senate

______________________________
PAT GRASSLEY
Speaker of the House

   I hereby certify that this joint resolution originated in the Senate and is known as Senate Joint Resolution 2004, Ninetieth General Assembly.

______________________________
W. CHARLES SMITHSON
Secretary of the Senate