Amendment H-8487 to SJR 11
Proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes
Failed · May 2, 2026Vote: 21 yeas, 57 nays
Filed May 3, 2026 in the House by
What it changes
- By striking everything after the resolving clause and inserting: “Section
- The following amendment to the Constitution of the State of Iowa is proposed: The Constitution of the State of Iowa is amended by adding the following new section to new Article XIII : ARTICLE XIII. TAXATION LIMITATIONS. Section
- Two-thirds majority vote for corporate tax credits tax. Passage of a bill that increases corporate income tax credits shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. Passage of a bill that establishes a new corporate tax credit of any type 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. Sec.
- REFERRAL AND PUBLICATION. The foregoing proposed amendment to the Constitution of the State of Iowa is referred to the general assembly to be chosen at the next general election for members of the general assembly, and shall be published as provided by law for three months previous to the date of that election.”