Bill Text: IA SJR2004 | 2023-2024 | 90th General Assembly | Enrolled
Bill Title: A joint resolution proposing an amendment to the Constitution of the State of Iowa by requiring a single rate for individual income taxes. (Formerly SSB 3189.)
Spectrum: Committee Bill
Status: (Engrossed) 2024-04-26 - Sent to Secretary of State. [SJR2004 Detail]
Download: Iowa-2023-SJR2004-Enrolled.html
Senate
Joint
Resolution
2004
-
Enrolled
Senate
Joint
Resolution
2004
A
JOINT
RESOLUTION
PROPOSING
AN
AMENDMENT
TO
THE
CONSTITUTION
OF
THE
STATE
OF
IOWA
BY
REQUIRING
A
SINGLE
RATE
FOR
INDIVIDUAL
INCOME
TAXES.
BE
IT
RESOLVED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
The
following
amendment
to
the
Constitution
of
the
State
of
Iowa
is
proposed:
The
Constitution
of
the
State
of
Iowa
is
amended
by
adding
the
following
new
section
to
new
Article
XIII:
ARTICLE
XIII.
TAXATION
LIMITATIONS.
Section
1.
Single
individual
income
tax
rate.
A
tax
on
income
or
based
upon
income
for
individuals
shall
be
imposed
at
a
single
rate
if
imposed,
and
shall
not
be
imposed
at
a
graduated
rate
for
individuals.
There
shall
not
be
more
than
one
income
tax
rate
above
zero
imposed
by
the
state
for
state
purposes
on
an
individual
at
any
one
time.
Sec.
2.
REFERRAL
AND
PUBLICATION.
The
foregoing
proposed
amendment
to
the
Constitution
of
the
State
of
Iowa
is
referred
Senate
Joint
Resolution
2004,
p.
2
to
the
general
assembly
to
be
chosen
at
the
next
general
election
for
members
of
the
general
assembly,
and
shall
be
published
as
provided
by
law
for
three
months
previous
to
the
date
of
that
election.
______________________________
AMY
SINCLAIR
President
of
the
Senate
______________________________
PAT
GRASSLEY
Speaker
of
the
House
I
hereby
certify
that
this
joint
resolution
originated
in
the
Senate
and
is
known
as
Senate
Joint
Resolution
2004,
Ninetieth
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
