Bill Text: IA SJR2006 | 2021-2022 | 89th General Assembly | Introduced


Bill Title: A joint resolution proposing an amendment to the Constitution of the State of Iowa requiring a two-thirds majority vote for certain state tax law changes.(Formerly SSB 3064.)

Spectrum: Committee Bill

Status: (Engrossed - Dead) 2022-04-12 - Read first time, referred to Ways and Means. H.J. 840. [SJR2006 Detail]

Download: Iowa-2021-SJR2006-Introduced.html
Senate Joint Resolution 2006 - Introduced SENATE JOINT RESOLUTION 2006 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SSB 3064) SENA TE JOINT RESOLUTION A Joint Resolution proposing an amendment to the Constitution 1 of the State of Iowa requiring a two-thirds majority vote 2 for certain state tax law changes. 3 BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5529SV (2) 89 ns/jh
S.J.R. 2006 Section 1. The following amendment to the Constitution of 1 the State of Iowa is proposed: 2 Article III, Legislative Department, Constitution of the 3 State of Iowa, is hereby amended by adding the following new 4 section: 5 Sec. 41. Two-thirds majority vote for state tax law 6 changes. Passage of a bill that increases the individual income 7 tax rate or the corporate income tax rate shall require the 8 affirmative votes of at least two-thirds of the members elected 9 to each house of the general assembly. This requirement does 10 not apply to taxes imposed at the option of a local government. 11 Passage of a bill that establishes a new tax to be imposed 12 by the state shall require the affirmative votes of at least 13 two-thirds of the members elected to each house of the general 14 assembly. 15 A lawsuit challenging the proper enactment of a bill under 16 this section must be filed no later than one year following the 17 enactment. If such a lawsuit is not filed within the one-year 18 limit, the bill shall be considered properly enacted under this 19 section. 20 Each bill to which this section applies must include a 21 separate provision describing the requirements for enactment 22 prescribed by this section. 23 The general assembly shall enact laws to implement this 24 section. 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 months previous to the 30 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 -1- LSB 5529SV (2) 89 ns/jh 1/ 2
S.J.R. 2006 Constitution of the State of Iowa requiring a two-thirds 1 majority vote for certain tax law changes. 2 The amendment requires a bill that increases the individual 3 income tax rate or corporate income tax rate to be adopted by 4 at least two-thirds of the members elected to each house of 5 the general assembly. In addition, the amendment requires a 6 bill that establishes a new tax to be imposed by the state to 7 be adopted by at least two-thirds of the members elected to 8 each house of the general assembly. A lawsuit challenging 9 enactment of a bill subject to the two-thirds majority passage 10 requirement must be filed no later than one year following the 11 enactment of the bill. Finally, the amendment requires the 12 general assembly to enact laws to implement the amendment. 13 The resolution, if adopted, would be published and then 14 referred to the next general assembly (90th) for adoption, 15 before being submitted to the electorate for ratification. 16 -2- LSB 5529SV (2) 89 ns/jh 2/ 2
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