Senate
Joint
Resolution
11
-
Enrolled
Senate
Joint
Resolution
11
A
JOINT
RESOLUTION
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
Senate
Joint
Resolution
11,
p.
2
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.
SUBMISSION
TO
ELECTORATE.
The
foregoing
proposed
amendment,
having
been
adopted
and
agreed
to
by
the
90th
General
Assembly,
2024
Session,
thereafter
duly
published,
and
now
adopted
and
agreed
to
by
the
91st
General
Assembly
in
this
joint
resolution,
shall
be
submitted
to
the
people
of
the
state
of
Iowa
at
the
general
election
in
November
of
the
year
2026
in
the
manner
required
by
the
Constitution
of
the
State
of
Iowa
and
the
laws
of
the
state
of
Iowa.
______________________________
AMY
SINCLAIR
President
of
the
Senate
______________________________
PAT
GRASSLEY
Speaker
of
the
House
I
hereby
certify
that
this
joint
resolution
originated
in
the
Senate
and
is
known
as
Senate
Joint
Resolution
11,
Ninety-first
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate