Senate Joint Resolution 2004 - Enrolled
Senate Joint Resolution 2004
A JOINT RESOLUTION
PROPOSING AN AMENDMENT TO THE CONSTITUTION OF THE STATE OF IOWA
BY REQUIRING A SINGLE RATE FOR INDIVIDUAL INCOME TAXES.
4 BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. 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 1. Single individual income tax rate. A tax on
income or based upon income for individuals shall be imposed
at a single rate if imposed, and shall not be imposed at a
graduated rate for individuals. There shall not be more than
one income tax rate above zero imposed by the state for state
purposes on an individual at any one time.
Sec. 2. REFERRAL AND PUBLICATION. The foregoing proposed
amendment to the Constitution of the State of Iowa is referred
 Senate Joint Resolution 2004, p. 2
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.
______________________________ ______________________________
AMY SINCLAIR PAT GRASSLEY
President of the Senate Speaker of the House
I hereby certify that this joint resolution originated in the
Senate and is known as Senate Joint Resolution 2004, Ninetieth
General Assembly.
______________________________
W. CHARLES SMITHSON
Secretary of the Senate