Bill Text: IA SSB1207 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A joint resolution proposing amendments to the Constitution of the State of Iowa relating to requirements for certain state tax law changes and creating a taxpayer relief fund.(See SJR 14.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2023-04-19 - Committee report approving bill, renumbered as SJR 14. [SSB1207 Detail]
Download: Iowa-2023-SSB1207-Introduced.html
Senate
Study
Bill
1207
-
Introduced
SENATE
JOINT
RESOLUTION
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
RESOLUTION
BY
CHAIRPERSON
DAWSON)
SENA
TE
JOINT
RESOLUTION
A
Joint
Resolution
proposing
amendments
to
the
Constitution
of
1
the
State
of
Iowa
relating
to
requirements
for
certain
state
2
tax
law
changes
and
creating
a
taxpayer
relief
fund.
3
BE
IT
RESOLVED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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_____
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
section
to
new
Article
XIII:
4
ARTICLE
XIII.
5
TAXATION
LIMITATIONS.
6
Section
1.
Two-thirds
majority
vote
for
state
tax
law
7
changes.
Passage
of
a
bill
that
increases
the
individual
8
income
tax
rate
or
the
corporate
income
tax
rate,
or
the
rate
9
of
any
other
type
of
tax
based
upon
income,
shall
require
the
10
affirmative
votes
of
at
least
two-thirds
of
the
members
elected
11
to
each
house
of
the
general
assembly.
This
requirement
does
12
not
apply
to
taxes
imposed
at
the
option
of
a
local
government.
13
Passage
of
a
bill
that
establishes
a
new
tax
on
any
type
of
14
income
imposed
by
the
state
shall
require
the
affirmative
votes
15
of
at
least
two-thirds
of
the
members
elected
to
each
house
of
16
the
general
assembly.
17
A
lawsuit
challenging
the
proper
enactment
of
a
bill
under
18
this
section
must
be
filed
no
later
than
one
year
following
the
19
enactment.
If
such
a
lawsuit
is
not
filed
within
the
one-year
20
limit,
the
bill
shall
be
considered
properly
enacted
under
this
21
section.
22
Each
bill
to
which
this
section
applies
must
include
a
23
separate
provision
describing
the
requirements
for
enactment
24
prescribed
by
this
section.
25
The
general
assembly
shall
enact
laws
to
implement
this
26
section.
27
Sec.
2.
The
following
amendment
to
the
Constitution
of
the
28
State
of
Iowa
is
proposed:
29
The
Constitution
of
the
State
of
Iowa
is
amended
by
adding
30
the
following
new
section
to
new
Article
XIII:
31
ARTICLE
XIII.
32
TAXATION
LIMITATIONS.
33
Sec.
2.
Taxpayer
relief
fund.
A
taxpayer
relief
fund
is
34
created
within
the
treasury
for
the
purposes
of
reductions
to
35
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S.J.R.
_____
income
tax
rates,
sales
and
use
tax
rates,
or
property
taxes,
1
as
determined
by
the
general
assembly.
Moneys
in
the
fund
2
shall
be
exclusively
appropriated
or
transferred
by
law
for
3
these
purposes.
The
general
assembly
shall
determine
the
type
4
of,
amount
of,
and
manner
in
which
state
moneys
are
credited
5
to,
deposited
in,
or
transferred
to
the
fund.
The
general
6
assembly
shall
provide
by
law
for
the
implementation
of
this
7
section,
including
by
providing
for
the
administration
of
the
8
fund.
9
Sec.
3.
REFERRAL
AND
PUBLICATION.
The
foregoing
proposed
10
amendments
to
the
Constitution
of
the
State
of
Iowa
are
11
referred
to
the
general
assembly
to
be
chosen
at
the
next
12
general
election
for
members
of
the
general
assembly,
and
shall
13
be
published
as
provided
by
law
for
three
months
previous
to
14
the
date
of
that
election.
15
EXPLANATION
16
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
17
the
explanation’s
substance
by
the
members
of
the
general
assembly.
18
This
joint
resolution
proposes
amendments
to
the
19
Constitution
of
the
State
of
Iowa
by
restricting
certain
state
20
tax
law
changes
and
creating
a
taxpayer
relief
fund.
21
RESTRICTIONS
ON
CERTAIN
STATE
TAX
LAW
CHANGES.
The
22
amendment
requires
a
bill
that
increases
the
individual
income
23
tax
rate
or
corporate
income
tax
rate,
or
the
rate
of
any
24
other
type
of
tax
based
upon
income,
to
be
adopted
by
at
least
25
two-thirds
of
the
members
elected
to
each
house
of
the
general
26
assembly.
In
addition,
the
amendment
requires
a
bill
that
27
establishes
a
new
tax
on
any
type
of
income
imposed
by
the
28
state
to
be
adopted
by
at
least
two-thirds
of
the
members
29
elected
to
each
house
of
the
general
assembly.
A
lawsuit
30
challenging
enactment
of
a
bill
subject
to
the
two-thirds
31
majority
passage
requirement
must
be
filed
no
later
than
32
one
year
following
the
enactment
of
the
bill.
Finally,
the
33
amendment
requires
the
general
assembly
to
enact
laws
to
34
implement
the
amendment.
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S.J.R.
_____
TAXPAYER
RELIEF
FUND.
Under
current
law
(Code
section
1
8.57E),
a
taxpayer
relief
fund
is
created
for
purposes
of
2
appropriations
or
transfers
made
by
the
general
assembly
for
3
tax
relief
or
reductions
in
income
tax
rates.
The
amendment
4
sets
forth
a
similar
provision
in
the
Constitution
of
the
State
5
of
Iowa
by
creating
a
taxpayer
relief
fund
for
the
purposes
6
of
reductions
to
income
tax
rates,
sales
and
use
tax
rates,
7
or
property
taxes.
The
amendment
requires
the
moneys
in
8
the
taxpayer
relief
fund
to
be
exclusively
appropriated
or
9
transferred
by
law
for
the
purposes
of
reductions
to
income
tax
10
rates,
sales
and
use
tax
rates,
or
property
taxes.
11
REFERRAL.
The
resolution,
if
adopted,
would
be
published
12
and
then
referred
to
the
next
general
assembly
(91st)
for
13
adoption,
before
being
submitted
to
the
electorate
for
14
ratification.
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