Requirements Certain State Tax Law Changes
Measure 1 would write a supermajority rule into the Iowa Constitution: any bill that raises the state's individual or corporate income tax rate, raises the rate of another tax based on income or on 'legal and special reserves', or creates a new state tax of that kind would need yes votes from at least two-thirds of the members elected to both the Iowa House and Senate, with local-option taxes left out. Lawsuits claiming such a bill was not passed properly would have to be filed within one year of enactment, each covered bill would have to say that the rule applies to it, and the legislature would have to pass laws to carry it out.
Passes with: simple majority of the votes cast on the measure (Iowa Constitution, Article X, Section 1: "by a majority of the electors qualified to vote for members of the general assembly, voting thereon").
Official ballot summary (the state’s text)
Statewide Public Measure 1 Shall the following amendment to the Constitution be adopted? Summary: Provides that any bill to increase 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 legislature for passage. Further, the two-thirds majority vote requirement applies to the passage of a bill to establish a new tax on any type of income or legal and special reserves imposed by the state. The requirement excludes taxes imposed at the option of a local government. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment. Full Text: The Constitution of the State of Iowa is amended by adding the following new section to new Article XIII: 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 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. YES NO
Committees for and against: not yet checked.
Sources: Woodbury County Auditor (Elections), 2026 Public Measure 1: Constitutional Amendment - Full Language, Oct. 12, 2026 (saved: raw/woodbury-county-public-measure-1-full-language-2026-10-20.html); Full text.