Government exists to serve taxpayers—not the other way around. Amendment 1 is a commonsense safeguard that makes it much harder for future lawmakers to raise state income taxes, helping ensure higher taxes remain a last resort rather
than government's first response.
Amendment 1 requires a two-thirds vote of the Iowa Legislature before state taxes can be increased. It doesn't eliminate the ability to raise taxes, but it encourages government to prioritize responsible spending before asking Iowa
families and businesses to pay more. At a time when many Iowans are already feeling the squeeze of higher costs, Amendment 1 puts taxpayers first by making it more difficult for politicians to reach into their pockets.
Know Before You Vote
What You’ll See on Your Ballot
Constitutional amendments appear at the end of your ballot — don’t stop before you get there. Here is the official language for Amendment 1, exactly as it will appear.
Proposed Constitutional Amendment 1
State of Iowa • General Election
Summary
Provides that any bill to increase 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 legislature for passage. Further, the two-thirds majority vote requirement applies to the passage of a bill to establish a new tax on any type of income or legal and special reserves imposed by the state. The requirement excludes taxes imposed at the option of a local government. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment.
To vote, fill in the oval next to your choice.
YES
NO
Flip your ballot over. Amendment 1 appears at the end of
the ballot, after the candidate races. Vote YES to make tax
hikes harder.
Read the full text of the amendment
Amendment 1 adds the following new section to the Constitution of the State of Iowa, as proposed by Senate Joint Resolution 11:
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.
Source: Enrolled Senate Joint Resolution 11, 91st General Assembly. Read the full resolution at legis.iowa.gov