House
Joint
Resolution
2006
-
Reprinted
HOUSE
JOINT
RESOLUTION
2006
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HSB
721)
(COMPANION
TO
SJR
2003
BY
COMMITTEE
ON
WAYS
AND
MEANS)
(As
Amended
and
Passed
by
the
House
March
26,
2024
)
HOUSE
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
HJR
2006
(2)
90
jm/jh/md
H.J.R.
2006
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.
REFERRAL
AND
PUBLICATION.
The
foregoing
proposed
29
amendment
to
the
Constitution
of
the
State
of
Iowa
is
referred
30
to
the
general
assembly
to
be
chosen
at
the
next
general
31
election
for
members
of
the
general
assembly,
and
shall
be
32
published
as
provided
by
law
for
three
months
previous
to
the
33
date
of
that
election.
34
-1-
HJR
2006
(2)
90
jm/jh/md
1/
1