Text: SSB01186 Text: SSB01188 Text: SSB01100 - SSB01199 Text: SSB 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 section to new Article XIII: 1 5 ARTICLE XIII 1 6 REFERENDUM ON TAXATION OR FEE LAW CHANGES. 1 7 REFERENDUM ON TAXATION OR FEE INCREASES. SECTION 1. 1 8 1. The General Assembly shall not increase taxes or fees 1 9 if the increases in total produce new annual revenues greater 1 10 than one percent of total state general fund revenues received 1 11 in the fiscal year ending prior to enactment of such 1 12 increases, unless approved by the electors. In the event that 1 13 an individual or series of taxation or fee increases exceed 1 14 the one percent revenue increase limitation established in 1 15 this subsection, the taxes or fees shall be submitted by the 1 16 General Assembly to the electors for approval starting with 1 17 the largest increase in the given year, and including all 1 18 increases in descending order, until the aggregate of the 1 19 remaining increases and reductions are less than the one 1 20 percent revenue increase limitation. 1 21 2. The term "new annual revenues" means the estimated net 1 22 increase in annual state general fund revenues produced by the 1 23 total of all taxation or fee increases enacted by the General 1 24 Assembly for the first fiscal year in which such increases are 1 25 fully effective, less the estimated refunds to be paid during 1 26 that same fiscal year as a result of the taxation or fee 1 27 increases and less all contemporaneously occurring taxation or 1 28 fee reductions in that same fiscal year, and shall not include 1 29 interest earnings on the proceeds of the taxation or fee 1 30 increase. For purposes of this calculation, "enacted by the 1 31 General Assembly" shall include any and all bills that are 1 32 passed in a fiscal year, except bills vetoed and portions of 1 33 appropriation bills item vetoed by the Governor and not 1 34 overridden by the General Assembly. Each individual taxation 1 35 or fee increase shall be measured by the estimated new annual 2 1 revenues to be collected during the first fiscal year in which 2 2 the taxation or fee increase is fully effective. The terms 2 3 "increase taxes or fees" and "taxation or fee increases" mean 2 4 any law or laws passed by the General Assembly after January 2 5 1, 2007, that increase the rate of an existing tax or fee, 2 6 impose a new tax or fee, or broaden the scope of a tax or fee 2 7 to include an additional class of property, activity, or 2 8 income, but shall not include the extension of an existing tax 2 9 or fee which was set to expire or be reduced in rate. 2 10 3. Compliance with the one percent revenue increase 2 11 limitation shall be measured by calculating the aggregate 2 12 actual new annual revenues produced in the first fiscal year 2 13 in which each individual taxation or fee change is fully 2 14 effective. 2 15 ENFORCEMENT OF REFERENDUM REQUIREMENT. SEC. 2. Any 2 16 taxpayer or statewide elected official may, within one year of 2 17 enactment of a bill containing taxation or fee increases, 2 18 bring suit to enforce compliance with the provisions of 2 19 section 1 of this article. Failure to file such a lawsuit 2 20 within the one-year time period shall negate the elector 2 21 approval requirement as the requirement applies to the bill. 2 22 The Supreme Court shall have original jurisdiction to hear any 2 23 challenge brought by any taxpayer or statewide elected 2 24 official to enforce this section. In such enforcement 2 25 actions, the court shall invalidate the taxes and fees which 2 26 should have received approval by the electors as provided in 2 27 section 1, subsection 1, of this article. The court shall 2 28 order remedies of the amount of revenue collected in excess of 2 29 the revenue limitations as the court finds appropriate in 2 30 order to allow such amounts to be refunded or to reduce taxes 2 31 or fees in the future to offset the excess monies collected. 2 32 If the suit is sustained, the taxpayer or official bringing 2 33 suit shall receive from the state the costs of bringing suit, 2 34 including attorney fees. 2 35 EXCEEDING REVENUE INCREASE LIMITATION. SEC. 3. The one 3 1 percent revenue increase limitation of section 1 of this 3 2 article may be exceeded only if all of the following 3 3 conditions are met: (1) the Governor requests the General 3 4 Assembly to declare an emergency; (2) the request is specific 3 5 as to the nature of the emergency, the expenditure amount 3 6 needed to respond to the emergency, and the method by which 3 7 the emergency expenditures will be funded; and (3) the General 3 8 Assembly thereafter declares an emergency in accordance with 3 9 the specifics of the Governor's request by a two-thirds vote 3 10 of the members elected to and serving in each house. The 3 11 emergency must be declared in accordance with this section 3 12 prior to obligating any of the emergency expenditures 3 13 requested. The one percent revenue increase limitation may be 3 14 exceeded only during the fiscal year for which the emergency 3 15 is declared. In no event shall any part of the amount 3 16 representing a refund under section 1 of this article be the 3 17 subject of an emergency request. 3 18 IMPLEMENTATION. SEC. 4. The General Assembly shall enact 3 19 laws to implement sections 1 through 3 of this Article. 3 20 Sec. 2. REFERRAL AND PUBLICATION. The foregoing proposed 3 21 amendment to the Constitution of the State of Iowa is referred 3 22 to the General Assembly to be chosen at the next general 3 23 election for members of the General Assembly and the Secretary 3 24 of State is directed to cause it to be published for three 3 25 consecutive months previous to the date of that election as 3 26 provided by law. 3 27 EXPLANATION 3 28 This joint resolution proposes an amendment creating a new 3 29 Article XIII to the Constitution of the State of Iowa which 3 30 relates to increases in taxes and fees by the general 3 31 assembly. 3 32 The amendment requires that a law increasing a tax or fee 3 33 that would result in new annual revenues of more than 1 3 34 percent of total state general fund revenues received in the 3 35 fiscal year preceding enactment of the law must receive voter 4 1 approval at an election. The amendment defines "new annual 4 2 revenues". 4 3 The amendment allows the general assembly at the governor's 4 4 request to exceed the 1 percent revenue limitation on 4 5 increases in taxes or fees in emergency situations as 4 6 prescribed by the amendment. 4 7 The amendment provides that any taxpayer or statewide 4 8 elected official may bring suit to enforce compliance with the 4 9 referendum requirement within one year of enactment of a tax 4 10 or fee increase. The amendment also provides that the general 4 11 assembly shall enact laws to implement the amendment. 4 12 The resolution, if adopted, will be referred to the next 4 13 general assembly. If the next general assembly adopts the 4 14 resolution, the amendment will be submitted to the voters for 4 15 their decision on ratification of the constitutional 4 16 amendment. 4 17 LSB 2535XC 80 4 18 sc/pj/5
Text: SSB01186 Text: SSB01188 Text: SSB01100 - SSB01199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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