Senate
Joint
Resolution
11
-
Introduced
SENATE
JOINT
RESOLUTION
11
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
1221)
SENA
TE
JOINT
RESOLUTION
A
Joint
Resolution
proposing
an
amendment
to
the
Constitution
1
of
the
State
of
Iowa
relating
to
requirements
for
certain
2
state
tax
law
changes.
3
BE
IT
RESOLVED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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S.J.R.
11
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.
Two-thirds
majority
vote
for
state
tax
law
7
changes.
Passage
of
a
bill
that
increases
the
individual
income
8
tax
rate
or
the
corporate
income
tax
rate,
or
the
rate
of
9
any
other
type
of
tax
based
upon
income
or
legal
and
special
10
reserves,
shall
require
the
affirmative
votes
of
at
least
11
two-thirds
of
the
members
elected
to
each
house
of
the
general
12
assembly.
This
requirement
does
not
apply
to
taxes
imposed
at
13
the
option
of
a
local
government.
14
Passage
of
a
bill
that
establishes
a
new
tax
on
any
type
of
15
income
or
legal
and
special
reserves
imposed
by
the
state
shall
16
require
the
affirmative
votes
of
at
least
two-thirds
of
the
17
members
elected
to
each
house
of
the
general
assembly.
18
A
lawsuit
challenging
the
proper
enactment
of
a
bill
under
19
this
section
must
be
filed
no
later
than
one
year
following
the
20
enactment.
If
such
a
lawsuit
is
not
filed
within
the
one-year
21
limit,
the
bill
shall
be
considered
properly
enacted
under
this
22
section.
23
Each
bill
to
which
this
section
applies
must
include
a
24
separate
provision
describing
the
requirements
for
enactment
25
prescribed
by
this
section.
26
The
general
assembly
shall
enact
laws
to
implement
this
27
section.
28
Sec.
2.
SUBMISSION
TO
ELECTORATE.
The
foregoing
proposed
29
amendment,
having
been
adopted
and
agreed
to
by
the
90th
30
General
Assembly,
2024
Session,
thereafter
duly
published,
and
31
now
adopted
and
agreed
to
by
the
91st
General
Assembly
in
this
32
joint
resolution,
shall
be
submitted
to
the
people
of
the
state
33
of
Iowa
at
the
general
election
in
November
of
the
year
2026
in
34
the
manner
required
by
the
Constitution
of
the
State
of
Iowa
35
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S.J.R.
11
and
the
laws
of
the
state
of
Iowa.
1
EXPLANATION
2
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
3
the
explanation’s
substance
by
the
members
of
the
general
assembly.
4
This
joint
resolution
proposes
an
amendment
to
the
5
Constitution
of
the
State
of
Iowa,
for
adoption
by
the
second
6
consecutive
general
assembly,
relating
to
restrictions
on
7
certain
tax
law
changes.
8
The
amendment
requires
a
bill
that
increases
the
individual
9
income
tax
rate
or
corporate
income
tax
rate,
or
the
rate
of
10
any
other
type
of
tax
based
upon
income
or
legal
and
special
11
reserves,
to
be
adopted
by
at
least
two-thirds
of
the
members
12
elected
to
each
house
of
the
general
assembly.
In
addition,
13
the
amendment
requires
a
bill
that
establishes
a
new
tax
on
14
any
type
of
income
or
legal
and
special
reserves
imposed
by
15
the
state
to
be
adopted
by
at
least
two-thirds
of
the
members
16
elected
to
each
house
of
the
general
assembly.
A
lawsuit
17
challenging
enactment
of
a
bill
subject
to
the
two-thirds
18
majority
passage
requirement
must
be
filed
no
later
than
19
one
year
following
the
enactment
of
the
bill.
Finally,
the
20
amendment
requires
the
general
assembly
to
enact
laws
to
21
implement
the
amendment.
22
The
resolution,
if
adopted,
would
be
submitted
to
the
23
electorate
for
ratification
at
the
general
election
in
November
24
2026.
25
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