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Senate Joint Resolution 5 - IntroducedA Bill ForA Joint Resolution 1proposing an amendment to the Constitution
2of the State of Iowa relating to restricting certain
3individual income tax changes.
4BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. The following amendment to the Constitution of
2the State of Iowa is proposed:
3The Constitution of the State of Iowa is amended by adding
4the following new sections to new Article XIII:
5ARTICLE XIII
6TWO-THIRDS MAJORITY FOR INCREASING INDIVIDUAL INCOME TAXES
7Section1. Two-thirds majority for increasing individual
8income taxes. A bill containing provisions enacting, amending,
9or repealing the state individual income tax rates, or the
10taxable income ranges applied to the individual income tax
11rates, or both, in which the aggregate fiscal impact of
12those provisions results in a net increase in state tax
13revenue, as determined by the general assembly, shall require
14the affirmative votes of at least two-thirds of the whole
15membership of each house of the general assembly for passage.
16This section does not apply to income tax imposed at the option
17of a local government.
18 Sec. 2.Enforcement of two-thirds majority requirement. A
19lawsuit challenging the proper enactment of a bill pursuant to
20section 1 of this article must be filed no later than one year
21following the enactment. Failure to file such a lawsuit within
22the one-year time limit shall negate the two-thirds majority
23requirement as it applies to the bill.
24 Sec. 3.Implementation. The general assembly shall enact
25laws to implement section 1 of this article.
26 Sec. 2.REFERRAL AND PUBLICATION. The foregoing proposed
27amendment to the Constitution of the State of Iowa is referred
28to the general assembly to be chosen at the next general
29election for members of the general assembly, and shall be
30published as provided by law for three consecutive months
31previous to the date of that election.
32EXPLANATION
33The inclusion of this explanation does not constitute agreement with
34the explanation’s substance by the members of the general assembly.
35This joint resolution proposes an amendment to the
-1-1Constitution of the State of Iowa relating to restricting
2certain individual income tax changes.
3The amendment requires a two-thirds majority for certain
4changes to state individual income tax rates or the taxable
5income ranges applied to the individual income tax rates. The
6amendment provides that any bill which enacts, amends, or
7repeals the state individual income tax rates, or the taxable
8income ranges applied to the individual income tax rates,
9or both, which causes an increase in state tax revenues,
10as determined by the general assembly, must be adopted by
11two-thirds majority vote of each house of the general assembly.
12A lawsuit challenging a bill pursuant to the two-thirds
13majority passage requirement must be filed no later than one
14year from the date of enactment of the bill. Finally, the
15amendment provides that the general assembly shall enact laws
16to implement the amendment.
17The joint resolution, if adopted, would be published and
18then referred to the next general assembly (90th) for adoption,
19before being submitted to the electorate for ratification.
-2-jm/jh
2of the State of Iowa relating to restricting certain
3individual income tax changes.
4BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. The following amendment to the Constitution of
2the State of Iowa is proposed:
3The Constitution of the State of Iowa is amended by adding
4the following new sections to new Article XIII:
5ARTICLE XIII
6TWO-THIRDS MAJORITY FOR INCREASING INDIVIDUAL INCOME TAXES
7Section1. Two-thirds majority for increasing individual
8income taxes. A bill containing provisions enacting, amending,
9or repealing the state individual income tax rates, or the
10taxable income ranges applied to the individual income tax
11rates, or both, in which the aggregate fiscal impact of
12those provisions results in a net increase in state tax
13revenue, as determined by the general assembly, shall require
14the affirmative votes of at least two-thirds of the whole
15membership of each house of the general assembly for passage.
16This section does not apply to income tax imposed at the option
17of a local government.
18 Sec. 2.Enforcement of two-thirds majority requirement. A
19lawsuit challenging the proper enactment of a bill pursuant to
20section 1 of this article must be filed no later than one year
21following the enactment. Failure to file such a lawsuit within
22the one-year time limit shall negate the two-thirds majority
23requirement as it applies to the bill.
24 Sec. 3.Implementation. The general assembly shall enact
25laws to implement section 1 of this article.
26 Sec. 2.REFERRAL AND PUBLICATION. The foregoing proposed
27amendment to the Constitution of the State of Iowa is referred
28to the general assembly to be chosen at the next general
29election for members of the general assembly, and shall be
30published as provided by law for three consecutive months
31previous to the date of that election.
32EXPLANATION
33The inclusion of this explanation does not constitute agreement with
34the explanation’s substance by the members of the general assembly.
35This joint resolution proposes an amendment to the
-1-1Constitution of the State of Iowa relating to restricting
2certain individual income tax changes.
3The amendment requires a two-thirds majority for certain
4changes to state individual income tax rates or the taxable
5income ranges applied to the individual income tax rates. The
6amendment provides that any bill which enacts, amends, or
7repeals the state individual income tax rates, or the taxable
8income ranges applied to the individual income tax rates,
9or both, which causes an increase in state tax revenues,
10as determined by the general assembly, must be adopted by
11two-thirds majority vote of each house of the general assembly.
12A lawsuit challenging a bill pursuant to the two-thirds
13majority passage requirement must be filed no later than one
14year from the date of enactment of the bill. Finally, the
15amendment provides that the general assembly shall enact laws
16to implement the amendment.
17The joint resolution, if adopted, would be published and
18then referred to the next general assembly (90th) for adoption,
19before being submitted to the electorate for ratification.
-2-jm/jh