HJR 2006 (LSB 5022HV (5) 90)

PROPOSING AN AMENDMENT TO THE CONSTITUTION  OF THE STATE OF IOWA RELATING TO REQUIREMENTS FOR CERTAIN  STATE TAX LAW CHANGES. 

BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  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 section to new Article XIII: 

ARTICLE XIII. 
TAXATION LIMITATIONS. 

   Section 1.  Two-thirds majority vote for state tax law  changes.  Passage of a bill that increases the individual income  tax rate or the corporate income tax rate, or the rate of  any other type of tax based upon income or legal and special  reserves, shall require the affirmative votes of at least  two-thirds of the members elected to each house of the general  assembly. This requirement does not apply to taxes imposed at  the option of a local government. 
   Passage of a bill that establishes a new tax on any type of  income or legal and special reserves imposed by the state shall  require the affirmative votes of at least two-thirds of the  members elected to each house of the general assembly. 

   A lawsuit challenging the proper enactment of a bill under  this section must be filed no later than one year following the  enactment. If such a lawsuit is not filed within the one-year  limit, the bill shall be considered properly enacted under this  section. 
   Each bill to which this section applies must include a  separate provision describing the requirements for enactment  prescribed by this section. 
   The general assembly shall enact laws to implement this  section. 
    Sec. 2.
  REFERRAL AND PUBLICATION.
  The foregoing proposed  amendment to the Constitution of the State of Iowa is referred  to the general assembly to be chosen at the next general  election for members of the general assembly, and shall be  published as provided by law for three months previous to the  date of that election. 

______________________________
PAT GRASSLEY
Speaker of the House

______________________________
AMY SINCLAIR
President of the Senate

   I hereby certify that this joint resolution originated in the House and is known as House Joint Resolution 2006, Ninetieth General Assembly.

______________________________
MEGHAN NELSON
Chief Clerk of the House