A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes.

Summary

The resolution adds a new Article XIII that makes it necessary to get at least two‑thirds approval in both the Senate and the House before the state can raise the individual or corporate income tax rate, or create any new tax on income or special reserves. The rule does not apply to taxes that local governments choose to impose. It also sets a one‑year deadline for lawsuits challenging whether a tax bill met the new requirement.

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