Constitutional Amendment está en la boleta del 3 de noviembre de 2026 en Iowa.
Qué hace
Provides that any bill to increase the individual income tax rate or the corporate income tax rate, or the rate of any other type of tax based upon income or legal and special
reserves, shall require the affirmative votes of at least two-thirds of the members elected to each house of the legislature for passage. Further, the two-thirds majority vote
requirement applies to the passage of a bill to establish a new tax on any type of income or legal and special reserves imposed by the state. The requirement excludes taxes
imposed at the option of a local government. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the
enactment.
En tu boleta
Shall the following amendment to the Constitution be adopted? The Constitution of the State of Iowa is amended by adding the following new section to new Article XIII: Passage of a bill that increases the individual income tax rate or the corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. This requirement does not apply to taxes imposed at the option of a local government. Passage of a bill that establishes a new tax on any type of income or legal and special reserves imposed by the state shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment. If such a lawsuit is not filed within the one-year limit, the bill shall be considered properly enacted under this section. Each bill to which this section applies must include a separate provision describing the requirements for enactment prescribed by this section. The general assembly shall enact laws to implement this section.
Qué significa votar sí
A "yes" vote supports amending the state constitution to require a two-thirds vote of both chambers of the state legislature to pass a bill that would increase the individual or corporate income tax rate or create a new income tax.
Amendment 1 is a proposed constitutional amendment that would require a two-thirds supermajority vote in both the Iowa House and Senate for any bill that increases or creates new income taxes, including corporate income taxes.
If Amendment 1 passes, it will protect the Iowa GOP’s abolishment of graduated income tax brackets in favor of a flat income tax rate of 3.8%, which largely benefits the rich and corporations. It will also force counties and cities to increasingly rely on sales tax revenues to fund local governments, schools, and critical services. And no supermajority is required to raise sales and “consumption” (for example, gas) taxes.
In August, a similar measure was rejected by more than 80% of Missouri voters. Vote no—and urge others to vote no—on Amendment 1