Senate
Joint
Resolution
2003
S-5143
Amend
Senate
Joint
Resolution
2003
as
follows:
1
1.
By
striking
everything
after
the
resolving
clause
and
2
inserting:
3
<
Section
1.
The
following
amendment
to
the
Constitution
of
4
the
State
of
Iowa
is
proposed:
5
The
Constitution
of
the
State
of
Iowa
is
amended
by
adding
6
the
following
new
section
to
new
Article
XIII:
7
ARTICLE
XIII.
8
TAXATION
LIMITATIONS.
9
Section
1.
Two-thirds
majority
vote
for
state
tax
law
10
changes.
Passage
of
a
bill
that
increases
the
individual
income
11
tax
rate
or
the
corporate
income
tax
rate,
or
the
rate
of
12
any
other
type
of
tax
based
upon
income
or
legal
and
special
13
reserves,
shall
require
the
affirmative
votes
of
at
least
14
two-thirds
of
the
members
elected
to
each
house
of
the
general
15
assembly.
This
requirement
does
not
apply
to
taxes
imposed
at
16
the
option
of
a
local
government.
17
Passage
of
a
bill
that
establishes
a
new
tax
on
any
type
of
18
income
or
legal
and
special
reserves
imposed
by
the
state
shall
19
require
the
affirmative
votes
of
at
least
two-thirds
of
the
20
members
elected
to
each
house
of
the
general
assembly.
21
A
lawsuit
challenging
the
proper
enactment
of
a
bill
under
22
this
section
must
be
filed
no
later
than
one
year
following
the
23
enactment.
If
such
a
lawsuit
is
not
filed
within
the
one-year
24
limit,
the
bill
shall
be
considered
properly
enacted
under
this
25
section.
26
Each
bill
to
which
this
section
applies
must
include
a
27
separate
provision
describing
the
requirements
for
enactment
28
prescribed
by
this
section.
29
The
general
assembly
shall
enact
laws
to
implement
this
30
section.
31
Sec.
2.
REFERRAL
AND
PUBLICATION.
The
foregoing
proposed
32
amendment
to
the
Constitution
of
the
State
of
Iowa
is
referred
33
to
the
general
assembly
to
be
chosen
at
the
next
general
34
election
for
members
of
the
general
assembly,
and
shall
be
35
-1-
SJR
2003.4161
(1)
90
(amending
this
SJR
2003
to
CONFORM
to
HJR
2006)
jm/jh
1/
2
#1.
published
as
provided
by
law
for
three
months
previous
to
the
1
date
of
that
election.
>
2
2.
Title
page,
by
striking
lines
1
through
4
and
inserting
3
<
A
Joint
Resolution
proposing
an
amendment
to
the
Constitution
4
of
the
State
of
Iowa
relating
to
requirements
for
certain
state
5
tax
law
changes.
>
6
______________________________
DAN
DAWSON
-2-
SJR
2003.4161
(1)
90
(amending
this
SJR
2003
to
CONFORM
to
HJR
2006)
jm/jh
2/
2
#2.