SJR 11 (LSB 2979SV (1) 91)

SENATE JOINT RESOLUTION 11

BY  COMMITTEE ON WAYS AND MEANS

(SUCCESSOR TO SSB 1221)

SENATE JOINT RESOLUTION

A Joint Resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes.

BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  The following amendment to the Constitution of the State of Iowa is proposed:
   The Constitution of the State of Iowa is amended by adding the following new section to new 
Article XIII
:

ARTICLE XIII.
TAXATION LIMITATIONS.

   Section 1.  Two-thirds majority vote for state tax law changes.  Passage of a bill that increases the individual income tax rate or the corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. This requirement does not apply to taxes imposed at the option of a local government.
   Passage of a bill that establishes a new tax on any type of income or legal and special reserves imposed by the state shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly.
   A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment. If such a lawsuit is not filed within the one-year limit, the bill shall be considered properly enacted under this section.
   Each bill to which this section applies must include a separate provision describing the requirements for enactment prescribed by this section.
   The general assembly shall enact laws to implement this section.
    Sec. 2.
  SUBMISSION TO ELECTORATE.
  The foregoing proposed amendment, having been adopted and agreed to by the 90th General Assembly, 2024 Session, thereafter duly published, and now adopted and agreed to by the 91st General Assembly in this joint resolution, shall be submitted to the people of the state of Iowa at the general election in November of the year 2026 in the manner required by the Constitution of the State of Iowa and the laws of the state of Iowa.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This joint resolution proposes an amendment to the Constitution of the State of Iowa, for adoption by the second consecutive general assembly, relating to restrictions on certain tax law changes.
   The amendment requires a bill that increases the individual income tax rate or corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, to be adopted by at least two-thirds of the members elected to each house of the general assembly. In addition, the amendment requires a bill that establishes a new tax on any type of income or legal and special reserves imposed by the state to be adopted by at least two-thirds of the members elected to each house of the general assembly. A lawsuit challenging enactment of a bill subject to the two-thirds majority passage requirement must be filed no later than one year following the enactment of the bill. Finally, the amendment requires the general assembly to enact laws to implement the amendment.
   The resolution, if adopted, would be submitted to the electorate for ratification at the general election in November 2026.