Senate Journal: Page 109: Wednesday, January 20, 1999

  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
  revenue, 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 REQUIREMENT.
  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
  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.
  IMPLEMENTATION.  Sec. 4.  The General Assembly shall enact
  laws to implement sections 1 through 3.
  Sec. 3.  The foregoing proposed amendments to the Constitution of
  the State of Iowa, having been adopted and agreed to by the Seventy-
  seventh General Assembly, 1998 Session, thereafter duly published,
  and now adopted and agreed to by the Seventy-eighth General
  Assembly in this joint resolution, shall be submitted to the people of
  the State of Iowa at a special election called for that purpose to be
  held on Tuesday, the 29th of June of the year 1999, in the manner
  required by the Constitution of the State of Iowa and the laws of the
  State of Iowa.

© 1999 Cornell College and League of Women Voters of Iowa

Comments about this site or page? sjourn@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Fri Jan 29 13:40:38 CST 1999
URL: /DOCS/GA/78GA/Session.1/SJournal/00100/00109.html
jhf