Bill Text: IA SJR22 | 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. (Formerly SJR 16.)

Spectrum: Committee Bill

Status: (Introduced - Dead) 2020-01-16 - Subcommittee: Carlin, Dotzler, and Sweeney. S.J. 108. [SJR22 Detail]

Download: Iowa-2019-SJR22-Introduced.html
Senate Joint Resolution 22 - Introduced SENATE JOINT RESOLUTION 22 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SJR 16) 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 TLSB 1801SV (1) 88 jm/jh
S.J.R. 22 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 -1- LSB 1801SV (1) 88 jm/jh 1/ 2
S.J.R. 22 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. 19 -2- LSB 1801SV (1) 88 jm/jh 2/ 2
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