Text: HSB00317 Text: HSB00319 Text: HSB00300 - HSB00399 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. The following amendment to the Constitution of
1 2 the State of Iowa is proposed:
1 3 The Constitution of the State of Iowa is amended by adding
1 4 the following new sections to new Article XIII:
1 5 ARTICLE XIII.
1 6 THREE-FIFTHS MAJORITY FOR TAX RATE CHANGES.
1 7 THREE-FIFTHS MAJORITY TO RAISE TAX RATES. SECTION 1. A
1 8 bill containing provisions amending the state income tax by
1 9 raising the rate or rates of tax imposed on income or amending
1 10 the state sales and use taxes by raising the sales and use tax
1 11 rate imposed shall require the affirmative votes of at least
1 12 three-fifths of all the members elected to each house of the
1 13 General Assembly for passage. This section does not apply to
1 14 income tax or sales and use taxes imposed at the option of a
1 15 local government.
1 16 ENFORCEMENT OF THREE-FIFTHS MAJORITY REQUIREMENT. SEC. 2.
1 17 A lawsuit challenging the proper passage of a bill pursuant to
1 18 section 1 shall be filed no later than one year following the
1 19 enactment. Failure to file such a lawsuit within the one-year
1 20 time limit shall negate the three-fifths majority requirement
1 21 as it applies to the bill.
1 22 Each bill to which section 1 applies shall include a
1 23 separate provision describing the requirements for passage
1 24 prescribed by section 1.
1 25 IMPLEMENTATION. SEC. 3. The General Assembly shall enact
1 26 laws to implement sections 1 and 2.
1 27 Sec. 3. PUBLICATION AND REFERRAL. The foregoing proposed
1 28 amendment to the Constitution of the State of Iowa is referred
1 29 to the General Assembly to be chosen at the next general
1 30 election for members of the General Assembly and the Secretary
1 31 of State is directed to cause it to be published for three
1 32 consecutive months previous to the date of that election as
1 33 provided by law.
1 34 EXPLANATION
1 35 This resolution proposes an amendment within a new Article
2 1 XIII to the Constitution of the State of Iowa which relates to
2 2 state income taxes and state sales and use taxes.
2 3 The amendment requires a three-fifths majority vote of all
2 4 the members elected to each house of the general assembly for
2 5 passage of any bill that amends the state income tax to raise
2 6 a rate or rates imposed on income or amends the state sales
2 7 and use taxes by raising the rate imposed. A lawsuit
2 8 challenging passage of a bill subject to the three-fifths
2 9 majority passage requirement must be filed no later than one
2 10 year from the date of enactment of the bill. Finally, the
2 11 amendment provides that the general assembly shall enact laws
2 12 to implement the amendment.
2 13 The resolution, if adopted, will be referred to the next
2 14 general assembly. If the next general assembly adopts this
2 15 resolution, the amendment will be submitted to the voters for
2 16 their decision on ratification.
2 17 LSB 3543YC 80
2 18 sc/pj/5
Text: HSB00317 Text: HSB00319 Text: HSB00300 - HSB00399 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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