Proposed Constitutional Amendment On Tax Hikes Clears Iowa Senate A Second Time

Des Moines, Iowa — Iowa voters are likely to decide in the 2026 election if Iowa’s constitution has a new amendment that sets a higher threshold for future state income tax increases.

The Iowa Senate has given its final approval to the proposed amendment. It would require that “super majorities” of at least 34 state senators and 67 representatives approve any future increases in the individual income tax or the state’s corporate tax. Senator Rocky DeWitt of Lawton says Iowa’s Constitution is meant to confine government.

DeWitt says 14 other states have this type of limitation in their constitutions, and he predicts Iowa voters will approve it.

Democrats oppose the concept. Senator Tony Bisignano of Des Moines says requiring two-thirds votes in the legislature to raise income taxes will tie the hands of future lawmakers who have to respond to declining tax revenue during an economic downturn.

Proposed amendments to Iowa’s constitution must win approval in the Iowa Senate AND House twice over a four year period. This was the second time the Senate endorsed the proposal. The House is likely to approve it a second time this year or during the 2026 legislative session. If adopted by voters, this would be the 52nd amendment to Iowa’s Constitution.

KIWA Staff Photo

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