Text: HJR00006 Text: HJR00008 Text: HJR00000 - HJR00099 Text: HJR Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Article VII of the Constitution of the State of
1 2 Iowa is amended by adding the following new section:
1 3 THREE-FIFTHS MAJORITY TO INCREASE TAXES. Sec. 9. A bill
1 4 that contains provisions relating to taxes imposed by the
1 5 state in which the aggregate fiscal impact of these provisions
1 6 equals a net increase in state tax revenues shall require the
1 7 affirmative votes of at least three-fifths of the members of
1 8 each house of the general assembly for passage. A lawsuit
1 9 challenging the proper enactment of a bill pursuant to this
1 10 section shall be filed no later than one year following the
1 11 end of the regular or extraordinary session during which the
1 12 bill was purported to have been enacted. Failure to file a
1 13 lawsuit challenging the proper enactment of a bill pursuant to
1 14 this section within the one-year time limit shall negate the
1 15 three-fifths majority requirement of this section as it
1 16 applies to that bill.
1 17 In determining whether the aggregate fiscal impact of the
1 18 provisions relating to taxes equals a net increase in state
1 19 tax revenues, the fiscal impact of each of these provisions
1 20 shall be annualized and only those changes caused by an
1 21 affirmative act of the general assembly shall be considered.
1 22 The provisions relating to taxes shall be annualized on the
1 23 basis of five fiscal years beginning with the fiscal year
1 24 following adjournment of the regular or extraordinary session
1 25 in which the bill was enacted. However, if the latest date of
1 26 implementation of a provision relating to taxes contained in a
1 27 bill is later than five years after adjournment of the regular
1 28 or extraordinary session in which the bill was enacted, the
1 29 aggregate fiscal impact shall also include one full fiscal
1 30 year following the latest date of implementation.
1 31 "Provisions relating to taxes" means a provision enacting,
1 32 amending, or repealing a state tax, tax rate, tax exemption,
1 33 tax deduction, tax exclusion, or tax credit, or a fee
1 34 constituting a tax. "Provisions relating to taxes" does not
1 35 include provisions relating to real property taxation.
2 1 "Fee constituting a tax" means an assessment made by the
2 2 state that is prescribed in statute by formula, amount, or
2 3 limit and that has as its primary purpose the raising of
2 4 revenue, or an assessment made by the state that clearly and
2 5 materially exceeds the cost of regulation of the activity for
2 6 which the assessment is made.
2 7 Sec. 2. The foregoing proposed amendment to the
2 8 Constitution of the State of Iowa is referred to the General
2 9 Assembly to be chosen at the next general election for members
2 10 of the General Assembly and the Secretary of State is directed
2 11 to cause the same to be published for three consecutive months
2 12 before the date of that election as provided by law.
2 13 EXPLANATION
2 14 This Joint Resolution proposes an amendment to the
2 15 Constitution of the State of Iowa providing that any bill
2 16 containing provisions relating to state taxes, or fees
2 17 constituting a tax, which would result in a net increase in
2 18 state tax revenues due to the change of the law in the bill
2 19 must pass each house of the general assembly by a three-fifths
2 20 majority.
2 21 The resolution, if adopted, would be referred to the next
2 22 general assembly for consideration.
2 23 LSB 1342HH 77
2 24 sc/jj/8
Text: HJR00006 Text: HJR00008 Text: HJR00000 - HJR00099 Text: HJR Index Bills and Amendments: General Index Bill History: General Index
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