House Journal: Page 244: Wednesday, February 3, 1999

	9.  The state shall use consistent standards, in accordance with 

generally accepted accounting principles, for all state budgeting and 
accounting purposes. 
10. The General Assembly shall enact laws to implement this 
section.
Sec. 2.  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 sections to new Article XIII:
ARTICLE XIII.
THREE-FIFTHS MAJORITY FOR TAX LAW CHANGES.
THREE-FIFTHS MAJORITY TO INCREASE TAXES.  Section 1.  
A bill containing provisions enacting, amending, or repealing the 
state income tax or enacting, amending, or repealing the state sales 
and use taxes, in which the aggregate fiscal impact of those 
provisions relating to those taxes results in a net increase in state tax 
revenues, as determined by the General Assembly, shall require the 
affirmative votes of at least three-fifths of the whole membership of 
each house of the General Assembly for passage.  This section does 
not apply to income tax or sales and use taxes imposed at the option 
of a local government.
THREE-FIFTHS MAJORITY TO ENACT NEW STATE TAX.  Sec. 
2.  A bill that establishes a new state tax to be imposed by the state 
shall require the affirmative votes of at least three-fifths of the whole 
membership of each house of the General Assembly for passage.
ENFORCEMENT OF THREE-FIFTHS MAJORITY REQUIRE-
MENT.  Sec. 3. A lawsuit challenging the proper enactment of a bill 
pursuant to section 1 or 2 shall be filed no later than one year 
following the enactment.  Failure to file such a lawsuit within the 
one-year time limit shall negate the three-fifths majority requirement 
as it applies to the bill. Each bill to which section 1 or 2 applies shall 
include a separate provision describing the requirements for 
enactment prescribed by section 1 or 2.

© 1999 Cornell College and League of Women Voters of Iowa

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