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SJR11 • 2026

A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes. (Formerly SSB 1221 .)

A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes. (Formerly SSB 1221 .)

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
COMMITTEE ON WAYS AND MEANS
Last action
2026-05-11
Official status
Sent to Secretary of State.
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Proposing a Constitutional Amendment for State Tax Law Changes

This resolution proposes an amendment to Iowa's Constitution that requires two-thirds majority votes in both houses of the legislature for certain tax law changes.

What This Bill Does

  • Adds new Article XIII, Section 1 to the Iowa Constitution requiring a two-thirds vote in each house of the General Assembly for bills increasing individual or corporate income tax rates and establishing new taxes on income or legal reserves.
  • Specifies that lawsuits challenging the proper enactment of such bills must be filed within one year after the bill's passage.
  • Requires each affected bill to include a provision describing its requirements for enactment under this amendment.

Who It Names or Affects

  • The General Assembly (legislature) of Iowa
  • Iowa taxpayers and businesses subject to income taxes

Terms To Know

two-thirds majority vote
A requirement that at least two-thirds of the members in each house of the legislature must agree to pass certain types of bills.
legal and special reserves
Financial assets or funds set aside by a company for specific purposes, which may be subject to taxation.

Limits and Unknowns

  • The amendment does not apply to taxes imposed at the option of local governments.
  • It is unclear how this amendment will affect future tax legislation and its implementation in Iowa.

Bill History

  1. 2026-05-11 Iowa Legislature

    Sent to Secretary of State.

  2. 2026-05-03 Iowa Legislature

    Message from House. S.J. 1015 .

  3. 2026-05-02 Iowa Legislature

    Immediate message. H.J. 1152 .

  4. 2026-05-02 Iowa Legislature

    Explanation of vote. H.J. 1158 .

  5. 2026-05-02 Iowa Legislature

    Passed House , yeas 57, nays 21. H.J. 1151 .

  6. 2026-05-02 Iowa Legislature

    Amendment H-8490 , yeas 21, nays 57, filed, lost. H.J. 1150 .

  7. 2026-05-02 Iowa Legislature

    Amendment H-8489 filed, withdrawn. H.J. 1150 .

  8. 2026-05-02 Iowa Legislature

    Motion to suspend rules failed. H.J. 1150 .

  9. 2026-05-02 Iowa Legislature

    Motion to suspend rules for immediate consideration of amendment H-8488 , yeas 21, nays 57. H.J. 1149 .

  10. 2026-05-02 Iowa Legislature

    Point of order raised on amendment H-8488 , ruled not germane. H.J. 1149 .

  11. 2026-05-02 Iowa Legislature

    Amendment H-8488 filed. H.J. 1149 .

  12. 2026-05-02 Iowa Legislature

    Amendment H-8487 , yeas 21, nays 57, filed, lost. H.J. 1148 .

  13. 2026-05-02 Iowa Legislature

    Motion to suspend rules failed. H.J. 1148 .

  14. 2026-05-02 Iowa Legislature

    Motion to suspend rules for immediate consideration of amendment H-8486 , yeas 22, nays 56. H.J. 1147 .

  15. 2026-05-02 Iowa Legislature

    Point of order raised on amendment H-8486 , ruled not germane. H.J. 1147 .

  16. 2026-05-02 Iowa Legislature

    Amendment H-8486 filed. H.J. 1147 .

  17. 2026-05-02 Iowa Legislature

    Motion to suspend rules failed. H.J. 1146 .

  18. 2026-05-02 Iowa Legislature

    Motion to suspend rules for immediate consideration of amendment H-8485 , yeas 21, nays 57. H.J. 1146 .

  19. 2026-05-02 Iowa Legislature

    Point of order raised on amendment H-8485 , ruled not germane. H.J. 1145 .

  20. 2026-05-02 Iowa Legislature

    Amendment H-8485 filed. H.J. 1145 .

  21. 2026-05-02 Iowa Legislature

    Motion to suspend rules failed. H.J. 1145 .

  22. 2026-05-02 Iowa Legislature

    Motion to suspend rules for immediate consideration of amendment H-8484 , yeas 21, nays 57. H.J. 1144 .

  23. 2026-05-02 Iowa Legislature

    Point of order raised on amaendment H-8484 , ruled not germane. H.J. 1144 .

  24. 2026-05-02 Iowa Legislature

    Amendment H-8484 filed. H.J. 1144 .

  25. 2026-05-02 Iowa Legislature

    Amendment H-8483 , yeas 21, nays 57, filed, lost. H.J. 1143 .

  26. 2026-05-02 Iowa Legislature

    Motion to suspend rules failed. H.J. 1143 .

  27. 2026-05-02 Iowa Legislature

    Motion to suspend rules for immediate consideration of amendment H-8482 , yeas 22, nays 56. H.J. 1142 .

  28. 2026-05-02 Iowa Legislature

    Point of order raised on amendment H-8482 , ruled not germane. H.J. 1142 .

  29. 2026-05-02 Iowa Legislature

    Amendment H-8482 filed. H.J. 1142 .

  30. 2026-05-02 Iowa Legislature

    Motion to suspend rules failed. H.J. 1142 .

  31. 2026-05-02 Iowa Legislature

    Motion to suspend rules for immediate consideration of amendment H-8481 , yeas 21, nays 57. H.J. 1141 .

  32. 2026-05-02 Iowa Legislature

    Point of order raised on amendment H-8481 , ruled not germane. H.J. 1141 .

  33. 2026-05-02 Iowa Legislature

    Amendment H-8481 filed. H.J. 1140 .

  34. 2026-04-29 Iowa Legislature

    Placed on Ways and Means calendar. H.J. 1046 .

  35. 2026-04-28 Iowa Legislature

    Committee vote: Yeas, 17. Nays, 7. Excused, 1. H.J. 1046 .

  36. 2026-04-28 Iowa Legislature

    Committee report, recommending passage. H.J. 1046 .

  37. 2026-04-27 Iowa Legislature

    Subcommittee recommends passage.

  38. 2026-04-24 Iowa Legislature

    Subcommittee Meeting: 04/27/2026 12:30PM House Lounge.

  39. 2026-04-23 Iowa Legislature

    Subcommittee reassigned: Wills, J., Jacoby and Nordman. H.J. 997 .

  40. 2026-01-29 Iowa Legislature

    Subcommittee: Nordman, Jacoby and Wills, J. H.J. 178 .

  41. 2025-12-31 Iowa Legislature

    * * * * * END OF 2025 ACTIONS * * * * *

  42. 2025-04-16 Iowa Legislature

    Read first time, referred to Ways and Means. H.J. 948 .

  43. 2025-04-16 Iowa Legislature

    Message from Senate. H.J. 947 .

  44. 2025-04-15 Iowa Legislature

    Immediate message. S.J. 799 .

  45. 2025-04-15 Iowa Legislature

    Passed Senate , yeas 32, nays 15. S.J. 798 .

  46. 2025-04-10 Iowa Legislature

    Committee report, approving bill. S.J. 759 .

  47. 2025-04-10 Iowa Legislature

    Introduced, placed on Ways and Means calendar. S.J. 759 .

Official Summary Text

A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes. (Formerly SSB 1221 .)

Current Bill Text

Read the full stored bill text 
The Senate
State of Iowa
W. Charles Smithson
Secretary of the Senate
STATEHOUSE
Des Moines, Iowa 50319
Phone: (515) 725-4118
Fax: (515) 242-6108
E-mail: charlie.smithson@legis.iowa.gov
May 11,2026
The Honorable Paul Pate
Secretary of State
Hand-Delivered
Re: Transmittal of Senate Joint Resolution 1 1
Dear Secretary Pate:
Please find the accompanying Senate Joint Resolution 1 1 for filing with your office that
deals with a proposed amendment to Iowa’s Constitution relating to requirements for
certain state tax law changes. This is the companion resolution to House Joint Resolution
2006 that was adopted on April 10, 2024.
Please note the directive under Section 2 of the Resolution concerning “SUBMISSION
TO ELECTORATE” that triggers the appropriate provisions of Iowa Code chapters 49,
49 A, and any other applicable election laws.
Pursuant to Joint Senate/House Rule 21(2), this specific type of “joint resolution” does
not require consideration and signature by the Governor.
Sincerely,
WCiv'IÄW W. Charles Smithson
Secretary of the Senate
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Senate Joint Resolution 11
A JOINT RESOLUTION
PROPOSING AN AMENDMENT TO THE CONSTITUTION OF THE STATE OF IOWA
RELATING TO REQUIREMENTS FOR CERTAIN STATE TAX LAW CHANGES.
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.
A lawsuit challenging the proper enactment of a bill under
this section must be filed no later than one year following the
Senate Joint Resolution 11, p. 2
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. SUBMISSION TO ELECTORATE. The foregoing proposed
amendment, having been adopted and agreed to by the 90th General
Assembly, 2024 Session, thereafter duly published, and now
adopted and agreed to by the 91st General Assembly in this joint
resolution, shall be submitted to the people of the state of
Iowa at the general election in November of the year 2026 in the
manner required by the Constitution of the State of Iowa and the
laws of the state of Iowa.
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 11, Ninety-first
General Assembly.
W. CHARLES SMITHSON
Secretary of the Senate