House Joint Resolution 2006 - Enrolled
House Joint Resolution 2006
A JOINT RESOLUTION
PROPOSING AN AMENDMENT TO THE CONSTITUTION OF THE STATE OF IOWA
RELATING TO REQUIREMENTS FOR CERTAIN STATE TAX LAW CHANGES.
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. Two-thirds majority vote for state tax law
changes. 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.
 House Joint Resolution 2006, p. 2
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. 2. 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.
______________________________ ______________________________
PAT GRASSLEY AMY SINCLAIR
Speaker of the House President of the Senate
I hereby certify that this joint resolution originated in the
House and is known as House Joint Resolution 2006, Ninetieth
General Assembly.
______________________________
MEGHAN NELSON
Chief Clerk of the House