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