SJR 11 (LSB 2979SV (4) 91)

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.
  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