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IA SJR11
Joint Resolution
Status
4/15/2025
Primary Sponsor
Ways & Means
Click for details
AI Summary
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Proposes a constitutional amendment requiring a two-thirds majority vote in both chambers of the General Assembly to increase individual income tax rates, corporate income tax rates, or any other tax based on income or legal and special reserves
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Requires the same two-thirds supermajority to establish any new state tax on income or legal and special reserves
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Exempts local government optional taxes from the supermajority requirement
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Establishes a one-year statute of limitations for legal challenges to bills enacted under this provision; after one year, the bill is considered properly enacted
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If adopted by the 91st General Assembly, the amendment would be submitted to Iowa voters for ratification at the November 2026 general election
Legislative Description
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.)
Last Action
Subcommittee: Nordman, Jacoby and Wills, J. H.J. 178.
1/29/2026