House Joint Resolution 12 HOUSE JOINT RESOLUTION BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HSB 318) Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved HOUSE JOINT RESOLUTION 1 A Joint Resolution proposing an amendment to the Constitution of 2 the State of Iowa relating to certain state tax rate changes. 3 BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 3543HV 80 5 sc/pj/5 PAG LIN 1 1 Section 1. The following amendment to the Constitution of 1 2 the State of Iowa is proposed: 1 3 The Constitution of the State of Iowa is amended by adding 1 4 the following new sections to new Article XIII: 1 5 ARTICLE XIII. 1 6 THREE=FIFTHS MAJORITY FOR TAX RATE CHANGES. 1 7 THREE=FIFTHS MAJORITY TO RAISE TAX RATES. SECTION 1. A 1 8 bill containing provisions amending the state income tax by 1 9 raising the rate or rates of tax imposed on income or amending 1 10 the state sales and use taxes by raising the sales and use tax 1 11 rate imposed shall require the affirmative votes of at least 1 12 three=fifths of all the members elected to each house of the 1 13 General Assembly for passage. This section does not apply to 1 14 income tax or sales and use taxes imposed at the option of a 1 15 local government. 1 16 ENFORCEMENT OF THREE=FIFTHS MAJORITY REQUIREMENT. SEC. 2. 1 17 A lawsuit challenging the proper passage of a bill pursuant to 1 18 section 1 shall be filed no later than one year following the 1 19 enactment. Failure to file such a lawsuit within the one=year 1 20 time limit shall negate the three=fifths majority requirement 1 21 as it applies to the bill. 1 22 Each bill to which section 1 applies shall include a 1 23 separate provision describing the requirements for passage 1 24 prescribed by section 1. 1 25 IMPLEMENTATION. SEC. 3. The General Assembly shall enact 1 26 laws to implement sections 1 and 2. 1 27 Sec. 3. PUBLICATION AND REFERRAL. The foregoing proposed 1 28 amendment to the Constitution of the State of Iowa is referred 1 29 to the General Assembly to be chosen at the next general 1 30 election for members of the General Assembly and the Secretary 1 31 of State is directed to cause it to be published for three 1 32 consecutive months previous to the date of that election as 1 33 provided by law. 1 34 EXPLANATION 1 35 This resolution proposes an amendment within a new Article 2 1 XIII to the Constitution of the State of Iowa which relates to 2 2 state income taxes and state sales and use taxes. 2 3 The amendment requires a three=fifths majority vote of all 2 4 the members elected to each house of the general assembly for 2 5 passage of any bill that amends the state income tax to raise 2 6 a rate or rates imposed on income or amends the state sales 2 7 and use taxes by raising the rate imposed. A lawsuit 2 8 challenging passage of a bill subject to the three=fifths 2 9 majority passage requirement must be filed no later than one 2 10 year from the date of enactment of the bill. Finally, the 2 11 amendment provides that the general assembly shall enact laws 2 12 to implement the amendment. 2 13 The resolution, if adopted, will be referred to the next 2 14 general assembly. If the next general assembly adopts this 2 15 resolution, the amendment will be submitted to the voters for 2 16 their decision on ratification. 2 17 LSB 3543HV 80 2 18 sc/pj/5