Bill Text: IA SJR16 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to restricting certain individual income tax changes. (See SJR 22.)
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-04-17 - Committee report approving bill, renumbered as SJR 22. S.J. 1009. [SJR16 Detail]
Download: Iowa-2019-SJR16-Introduced.html
Senate
Joint
Resolution
16
-
Introduced
SENATE
JOINT
RESOLUTION
16
BY
CARLIN
SENA
TE
JOINT
RESOLUTION
A
Joint
Resolution
proposing
an
amendment
to
the
Constitution
1
of
the
State
of
Iowa
relating
to
restricting
certain
2
individual
income
tax
changes.
3
BE
IT
RESOLVED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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S.J.R.
16
Section
1.
The
following
amendment
to
the
Constitution
of
1
the
State
of
Iowa
is
proposed:
2
The
Constitution
of
the
State
of
Iowa
is
amended
by
adding
3
the
following
new
sections
to
new
Article
XIII:
4
ARTICLE
XIII
5
TWO-THIRDS
MAJORITY
FOR
INCREASING
INDIVIDUAL
INCOME
TAXES
6
Section
1.
Two-thirds
majority
for
increasing
individual
7
income
taxes.
A
bill
containing
provisions
enacting,
amending,
8
or
repealing
the
state
individual
income
tax
rates,
or
the
9
taxable
income
ranges
applied
to
the
individual
income
tax
10
rates,
or
both,
in
which
the
aggregate
fiscal
impact
of
11
those
provisions
results
in
a
net
increase
in
state
tax
12
revenue,
as
determined
by
the
general
assembly,
shall
require
13
the
affirmative
votes
of
at
least
two-thirds
of
the
whole
14
membership
of
each
house
of
the
general
assembly
for
passage.
15
This
section
does
not
apply
to
income
tax
imposed
at
the
option
16
of
a
local
government.
17
Sec.
2.
Enforcement
of
two-thirds
majority
requirement.
A
18
lawsuit
challenging
the
proper
enactment
of
a
bill
pursuant
to
19
section
1
of
this
article
must
be
filed
no
later
than
one
year
20
following
the
enactment.
Failure
to
file
such
a
lawsuit
within
21
the
one-year
time
limit
shall
negate
the
two-thirds
majority
22
requirement
as
it
applies
to
the
bill.
23
Sec.
3.
Implementation.
The
general
assembly
shall
enact
24
laws
to
implement
section
1
of
this
article.
25
Sec.
2.
REFERRAL
AND
PUBLICATION.
The
foregoing
proposed
26
amendment
to
the
Constitution
of
the
State
of
Iowa
is
referred
27
to
the
general
assembly
to
be
chosen
at
the
next
general
28
election
for
members
of
the
general
assembly,
and
shall
be
29
published
as
provided
by
law
for
three
consecutive
months
30
previous
to
the
date
of
that
election.
31
EXPLANATION
32
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
33
the
explanation’s
substance
by
the
members
of
the
general
assembly.
34
This
joint
resolution
proposes
an
amendment
to
the
35
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S.J.R.
16
Constitution
of
the
State
of
Iowa
relating
to
restricting
1
certain
individual
income
tax
changes.
2
The
amendment
requires
a
two-thirds
majority
for
certain
3
changes
to
state
individual
income
tax
rates
or
the
taxable
4
income
ranges
applied
to
the
individual
income
tax
rates.
The
5
amendment
provides
that
any
bill
which
enacts,
amends,
or
6
repeals
the
state
individual
income
tax
rates,
or
the
taxable
7
income
ranges
applied
to
the
individual
income
tax
rates,
8
or
both,
which
causes
an
increase
in
state
tax
revenues,
9
as
determined
by
the
general
assembly,
must
be
adopted
by
10
two-thirds
majority
vote
of
each
house
of
the
general
assembly.
11
A
lawsuit
challenging
a
bill
pursuant
to
the
two-thirds
12
majority
passage
requirement
must
be
filed
no
later
than
one
13
year
from
the
date
of
enactment
of
the
bill.
Finally,
the
14
amendment
provides
that
the
general
assembly
shall
enact
laws
15
to
implement
the
amendment.
16
The
joint
resolution,
if
adopted,
would
be
published
and
17
then
referred
to
the
next
general
assembly
(89th)
for
adoption,
18
before
being
submitted
to
the
electorate
for
ratification.
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