Senate
Study
Bill
3064
-
Introduced
SENATE
JOINT
RESOLUTION
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
RESOLUTION
BY
CHAIRPERSON
DAWSON)
SENA
TE
JOINT
RESOLUTION
A
Joint
Resolution
proposing
an
amendment
to
the
Constitution
1
of
the
State
of
Iowa
requiring
a
two-thirds
majority
vote
2
for
certain
state
tax
law
changes.
3
BE
IT
RESOLVED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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_____
Section
1.
The
following
amendment
to
the
Constitution
of
1
the
State
of
Iowa
is
proposed:
2
Article
III,
Legislative
Department,
Constitution
of
the
3
State
of
Iowa,
is
hereby
amended
by
adding
the
following
new
4
section:
5
Sec.
41.
Two-thirds
majority
vote
for
state
tax
law
6
changes.
Passage
of
a
bill
that
increases
the
individual
income
7
tax
rate,
the
corporate
income
tax
rate,
the
sales
tax
rate,
8
or
the
use
tax
rate
shall
require
the
affirmative
votes
of
at
9
least
two-thirds
of
the
members
elected
to
each
house
of
the
10
general
assembly.
This
requirement
does
not
apply
to
taxes
11
imposed
at
the
option
of
a
local
government.
12
Passage
of
a
bill
that
establishes
a
new
tax
to
be
imposed
13
by
the
state
shall
require
the
affirmative
votes
of
at
least
14
two-thirds
of
the
members
elected
to
each
house
of
the
general
15
assembly.
16
A
lawsuit
challenging
the
proper
enactment
of
a
bill
under
17
this
section
must
be
filed
no
later
than
one
year
following
the
18
enactment.
If
such
a
lawsuit
is
not
filed
within
the
one-year
19
limit,
the
bill
shall
be
considered
properly
enacted
under
this
20
section.
21
Each
bill
to
which
this
section
applies
must
include
a
22
separate
provision
describing
the
requirements
for
enactment
23
prescribed
by
this
section.
24
The
general
assembly
shall
enact
laws
to
implement
this
25
section.
26
Sec.
2.
REFERRAL
AND
PUBLICATION.
The
foregoing
proposed
27
amendment
to
the
Constitution
of
the
State
of
Iowa
is
referred
28
to
the
general
assembly
to
be
chosen
at
the
next
general
29
election
for
members
of
the
general
assembly,
and
shall
be
30
published
as
provided
by
law
for
three
months
previous
to
the
31
date
of
that
election.
32
EXPLANATION
33
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
34
the
explanation’s
substance
by
the
members
of
the
general
assembly.
35
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S.J.R.
_____
This
joint
resolution
proposes
an
amendment
to
the
1
Constitution
of
the
State
of
Iowa
requiring
a
two-thirds
2
majority
vote
for
certain
tax
law
changes.
3
The
amendment
requires
a
bill
that
increases
the
individual
4
income
tax
rate,
corporate
income
tax
rate,
sales
tax
rate,
5
or
use
tax
rate
to
be
adopted
by
at
least
two-thirds
of
the
6
members
elected
to
each
house
of
the
general
assembly.
In
7
addition,
the
amendment
requires
a
bill
that
establishes
a
8
new
tax
to
be
imposed
by
the
state
to
be
adopted
by
at
least
9
two-thirds
of
the
members
elected
to
each
house
of
the
general
10
assembly.
A
lawsuit
challenging
enactment
of
a
bill
subject
11
to
the
two-thirds
majority
passage
requirement
must
be
filed
12
no
later
than
one
year
following
the
enactment
of
the
bill.
13
Finally,
the
amendment
requires
the
general
assembly
to
enact
14
laws
to
implement
the
amendment.
15
The
resolution,
if
adopted,
would
be
published
and
then
16
referred
to
the
next
general
assembly
(90th)
for
adoption,
17
before
being
submitted
to
the
electorate
for
ratification.
18
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