Iowa Amendment 1 would require supermajority for income tax hikes

Iowa voters will decide on Constitutional Amendment 1 this November, a measure that would require a two-thirds supermajority vote in both the Iowa House and Senate to increase individual or corporate income tax rates or to implement a new tax based on income.

Proponents argue the amendment provides a safeguard for taxpayers by ensuring that tax reforms cannot be easily reversed by a simple legislative majority. The measure is intended to apply equally to all taxpayers, regardless of income level, including individuals, families, farmers, and corporations. It does not mandate spending cuts or changes to sales tax, but rather establishes a higher threshold for legislative agreement on income tax increases.

Supporters note that Iowa has undergone significant tax reform, moving from a multi-bracket system to a flat income tax rate. They suggest the amendment will encourage lawmakers to prioritize spending restraint and resource management over tax hikes.