(Optical Vote Scanner - KIWA Staff Photo)Iowa (Sioux County Radio) — Iowa voters will decide Tuesday whether to amend the state constitution to require a larger legislative majority before certain state tax increases can become law.
The measure, listed on the ballot as Amendment 1, would not directly raise or lower taxes. Instead, it would change the number of votes required in the Iowa Legislature to increase certain tax rates or create certain new taxes.
What Would Change?
If approved, Amendment 1 would require a two-thirds vote in both chambers of the Iowa Legislature for bills that increase individual or corporate income tax rates.
That would mean at least 67 votes in the 100-member Iowa House and 34 votes in the 50-member Iowa Senate. Currently, those measures require a simple majority vote.
The amendment would also apply to certain other taxes based on income and to the creation of certain new state taxes in those categories.
What Would Not Change?
The amendment would not affect every type of tax increase.
It would not require a two-thirds vote to reduce income tax rates, and it would not apply to sales tax increases, property tax increases, or local-option taxes.
The proposal also would not prevent future income tax increases. Those changes could still be approved if they receive the required support in both legislative chambers.
Supporters and Opponents
Supporters say the amendment would provide taxpayers with greater protection by requiring broader agreement among lawmakers before income tax rates can be increased.
Opponents argue the proposal could make it more difficult for future legislatures to respond to changing financial needs and budget challenges.
Independent Iowa House candidate Garth Van Donselaar discussed his opposition to the amendment, saying he believes Iowa’s tax system still needs work and that the amendment could make future changes more difficult.
House District 4 includes all of Lyon County and portions of Sioux County. Van Donselaar faces Republican incumbent Skyler Wheeler in Tuesday’s election.
What Does a Yes or No Vote Mean?
A “yes” vote would add the two-thirds requirement to the Iowa Constitution.
A “no” vote would leave current legislative voting requirements unchanged.
The amendment also establishes a one-year deadline for legal challenges alleging a law was not properly enacted under the new constitutional provision.
The proposal reached voters after being approved by the Iowa Legislature in both 2024 and 2026.
