Senate Study Bill 3189 - 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 by requiring a single rate for 2 individual income taxes. 3 BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 6352XC (1) 90 jm/jh

S.J.R. _____ Section 1. The following amendment to the Constitution of 1 the State of Iowa is proposed: 2 The Constitution of the State of Iowa is amended by adding 3 the following new section to new Article XIII: 4 ARTICLE XIII. 5 TAXATION LIMITATIONS. 6 Section 1. Single individual income tax rate. A tax on 7 income or based upon income for individuals shall be imposed 8 at a single rate if imposed, and shall not be imposed at a 9 graduated rate for individuals. There shall not be more than 10 one income tax rate above zero imposed by the state for state 11 purposes on an individual at any one time. 12 Sec. 2. REFERRAL AND PUBLICATION. The foregoing proposed 13 amendment to the Constitution of the State of Iowa is referred 14 to the general assembly to be chosen at the next general 15 election for members of the general assembly, and shall be 16 published as provided by law for three months previous to the 17 date of that election. 18 EXPLANATION 19 The inclusion of this explanation does not constitute agreement with 20 the explanation’s substance by the members of the general assembly. 21 This joint resolution proposes an amendment to the 22 Constitution of the State of Iowa by requiring a single rate 23 for individual income taxes. 24 Under the amendment, a tax on income or based upon income for 25 individuals shall be imposed at a single rate if imposed, and a 26 graduated rate of taxation on such income is prohibited. The 27 amendment prohibits more than one income tax rate above zero 28 imposed by the state for state purposes on an individual at any 29 one time. 30 The resolution, if adopted, would be published and then 31 referred to the next general assembly (91st) for adoption, 32 before being submitted to the electorate for ratification. 33 -1- LSB 6352XC (1) 90 jm/jh 1/ 1