A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes.(See SJR 11.)
Summary
SSB1221 is a proposed constitutional amendment that would create a new Article XIII, “Taxation Limitations,” in the Iowa Constitution. It would require a two-thirds vote of the members elected to each house of the General Assembly for any bill that increases the individual income tax rate, the corporate income tax rate, or the rate of any other state tax based on income or legal and special reserves. The same supermajority threshold would also apply to any bill that creates a new state tax on income or legal and special reserves.
The resolution also sets procedural rules for enforcement. Any lawsuit challenging whether a covered tax bill was properly enacted would have to be filed within one year after enactment, after which the bill would be deemed properly enacted for purposes of this section. In addition, each affected bill would have to include a separate provision stating the constitutional enactment requirement, and the General Assembly would be directed to pass implementing legislation. If approved by both consecutive General Assemblies, the amendment would be submitted to Iowa voters at the November 2026 general election.
Impact
If adopted, this resolution would change Iowa’s constitutional rules for certain state tax legislation by making it harder to raise income-based taxes or create new state income-related taxes. It would not affect local-option taxes, but it would constrain the legislature’s ability to enact or increase specified state tax rates without a supermajority. The amendment would also add litigation deadlines and bill-drafting requirements, and it would require future implementing statutes to operationalize the new constitutional standard.
Sentiment
No committee transcript or vote record is provided, so there is no direct evidence of debate or recorded support/opposition in the materials supplied. Based on the text alone, the proposal reflects a policy preference for limiting state tax increases through a higher legislative threshold, which typically appeals to tax restraint advocates and may concern lawmakers who favor preserving majority-rule flexibility for revenue measures. The bill’s progression as a proposed constitutional amendment suggests it was advanced through the legislative process, but the available record does not show the level of consensus or controversy.
Contention
The main point of contention is likely the supermajority requirement itself, because it would make it more difficult for the legislature to raise income taxes or create new state income-based taxes. Supporters would likely view the measure as a safeguard against tax increases and a way to promote fiscal discipline, while opponents may argue it unduly restricts the General Assembly’s ability to respond to budget needs and shifts too much power to a legislative minority. The one-year lawsuit deadline and the requirement that each covered bill include a separate enactment provision are additional procedural features that could draw attention from legislators and legal observers concerned about enforcement and constitutional interpretation.
Replaced by
A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes. (Formerly SSB 1221.)