Bill Text: IA SSB3189 | 2023-2024 | 90th General Assembly | Introduced
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.(See SJR 2004.)
Spectrum: Committee Bill
Status: (Introduced) 2024-03-20 - Committee report approving bill, renumbered as SJR 2004. [SSB3189 Detail]
Download: Iowa-2023-SSB3189-Introduced.html
Senate
Study
Bill
3189
-
Introduced
SENATE
JOINT
RESOLUTION
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
RESOLUTION
BY
CHAIRPERSON
DAWSON)
SENA
TE
JOINT
RESOLUTION
A
Joint
Resolution
proposing
an
amendment
to
the
Constitution
1
of
the
State
of
Iowa
by
requiring
a
single
rate
for
2
individual
income
taxes.
3
BE
IT
RESOLVED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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S.J.R.
_____
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.
Single
individual
income
tax
rate.
A
tax
on
7
income
or
based
upon
income
for
individuals
shall
be
imposed
8
at
a
single
rate
if
imposed,
and
shall
not
be
imposed
at
a
9
graduated
rate
for
individuals.
There
shall
not
be
more
than
10
one
income
tax
rate
above
zero
imposed
by
the
state
for
state
11
purposes
on
an
individual
at
any
one
time.
12
Sec.
2.
REFERRAL
AND
PUBLICATION.
The
foregoing
proposed
13
amendment
to
the
Constitution
of
the
State
of
Iowa
is
referred
14
to
the
general
assembly
to
be
chosen
at
the
next
general
15
election
for
members
of
the
general
assembly,
and
shall
be
16
published
as
provided
by
law
for
three
months
previous
to
the
17
date
of
that
election.
18
EXPLANATION
19
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
20
the
explanation’s
substance
by
the
members
of
the
general
assembly.
21
This
joint
resolution
proposes
an
amendment
to
the
22
Constitution
of
the
State
of
Iowa
by
requiring
a
single
rate
23
for
individual
income
taxes.
24
Under
the
amendment,
a
tax
on
income
or
based
upon
income
for
25
individuals
shall
be
imposed
at
a
single
rate
if
imposed,
and
a
26
graduated
rate
of
taxation
on
such
income
is
prohibited.
The
27
amendment
prohibits
more
than
one
income
tax
rate
above
zero
28
imposed
by
the
state
for
state
purposes
on
an
individual
at
any
29
one
time.
30
The
resolution,
if
adopted,
would
be
published
and
then
31
referred
to
the
next
general
assembly
(91st)
for
adoption,
32
before
being
submitted
to
the
electorate
for
ratification.
33
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