Senate Joint Resolution 11 H-8483 Amend Senate Joint Resolution 11, as passed by the Senate, as 1 follows: 2 1. By striking everything after the resolving clause and 3 inserting: 4 < Section 1. The following amendment to the Constitution of 5 the State of Iowa is proposed: 6 The Constitution of the State of Iowa is amended by adding 7 the following new section to new Article XIII : 8 ARTICLE XIII. 9 INDIVIDUAL INCOME —— TAXATION LIMITATIONS. 10 Section 1. Two-thirds majority vote for individual income 11 changes. Passage of a bill that increases the individual 12 income tax rate shall require the affirmative votes of at least 13 two-thirds of the members elected to each house of the general 14 assembly. 15 Passage of a bill that establishes a new tax on any type of 16 individual income shall require the affirmative votes of at 17 least two-thirds of the members elected to each house of the 18 general assembly. 19 A lawsuit challenging the proper enactment of a bill under 20 this section must be filed no later than one year following the 21 enactment. If such a lawsuit is not filed within the one-year 22 limit, the bill shall be considered properly enacted under this 23 section. 24 Each bill to which this section applies must include a 25 separate provision describing the requirements for enactment 26 prescribed by this section. 27 The general assembly shall enact laws to implement this 28 section. 29 Sec. 2. REFERRAL AND PUBLICATION. The foregoing proposed 30 amendment to the Constitution of the State of Iowa is referred 31 to the general assembly to be chosen at the next general 32 election for members of the general assembly, and shall be 33 published as provided by law for three months previous to the 34 date of that election. > 35 -1- SJR 11.4553 (1) 91 jm/jh 1/ 2 #1.