A YES vote makes it harder for politicians to raise your income taxes. It adds a simple protection to the Iowa Constitution: before the legislature can raise the state income tax, two-thirds of both the House and Senate must agree.

A NO vote keeps things the way they are: a bare majority of politicians in Des Moines can raise your income taxes at any time, for any reason.

Laws can be changed by future legislatures. Constitutional amendments require approval from Iowa voters. Amendment 1 places an additional safeguard in the Constitution so making it harder to raise income taxes cannot be undone by a simple majority vote of a future legislature.

Neither. Amendment 1 doesn’t change what you pay, it changes the threshold lawmakers must meet before raising state income taxes. Today, a simple majority of the legislature can raise income taxes. Under Amendment 1, raising the income tax or creating a new one would require a two-thirds vote in both chambers. Your rates stay exactly where the law puts them; Amendment 1 just makes it harder for politicians to hike them later.

No. Amendment 1 does not prohibit lawmakers from raising state income taxes. It simply requires a two-thirds vote of both the Iowa House and Senate before an increase can take effect. If lawmakers believe an income tax increase is truly necessary, they can still pass one by meeting that higher threshold.

No. Amendment 1 applies only to state income taxes: the individual income tax, the corporate income tax, and other taxes based on income. It specifically does not apply to taxes imposed at the option of local governments. Property taxes are set through an entirely separate process and aren’t touched by this amendment.

No. Amendment 1 does not determine how taxpayer dollars are spent or reduce funding for any government program. It changes the legislative vote required before state income taxes can be increased. Budget decisions will continue to be made through the normal legislative process.

Amendment 1 requires a two-thirds legislative vote to:

1. Increase the individual income tax rate
2. Increase the corporate income tax rate
3. Increase the rate of any other tax based on income or legal and special reserves

After all the candidate races. Flip your ballot over and keep going until you find it. Every year, thousands of Iowans vote for candidates and skip the constitutional amendments at the bottom of the ballot. Don’t leave yours blank.

Sixteen states have adopted some form of taxpayer protection requiring a higher threshold before certain taxes can be increased. While each state’s approach is different, these measures are designed to make it more difficult for government to raise taxes without broader legislative support.

Election Day is Tuesday, November 3, 2026. Iowa offers early voting in person and by mail.

• Business Leaders
• Community Leaders
• Taxpayer Advocates
• Former Elected Officials

Most Iowans aren’t thinking about constitutional amendments—they’re thinking about paying the mortgage, buying groceries, saving for retirement, and providing for their families. Amendment 1 establishes a simple principle: before the government asks taxpayers to pay more through higher state income taxes, it should have exhausted every other option.

• Make sure you and your family are registered to vote.
• Tell your neighbors that Amendment 1 is at the end of the ballot
• Share MakeTaxHikesHarder.com with someone you know.