A Senate subcommittee moved forward with the second step in amending the state constitution Wednesday to require a two-thirds majority vote of the Legislature for income tax increases.
SSB 1221 is a follow-up from HJR 2006, passed in 2024 with the same language. To amend the Iowa Constitution, lawmakers must pass the amendment language in two consecutive general assemblies, before the measure goes before voters on a general election ballot for final approval. If the measure is approved in the 2025 or 2026 legislative session, the amendment will appear on Iowans’ ballots in the Nov. 5, 2026 election.
Several advocates spoke in favor of the legislation at the subcommittee meeting, saying that it will provide more certainty to individuals and businesses that their taxes will not increase. Opponents argued the measure will limit state lawmakers’ ability to respond to financial crises.
Mike Owen with Common Good Iowa, a progressive policy organization, said he was opposed to the measure not only because “it puts the thumb on the scale for bad tax policy,” but because it violates the “basic principle of one person, one vote,” giving significantly more power to lawmakers who oppose tax increases.
“That 17 senators could block the will of 133 other legislators and the governor is absurd,” Owen said. “That would be the case if the two-thirds requirement were made the other way, to lower taxes, or for any other policy matter to come before you. Locking in decisions now by representatives and senators who are elected for only two- and four-year terms disrespects future legislators and future voters who choose them, for years to come.”
Sen. Cindy Winckler, D-Davenport, who did not sign off on the bill, said the Iowa Legislature has always been “very judicious” in making tax policy decisions since she took office. However, she said Iowa, alongside the rest of the country, is in “uncharted waters” with cuts to federal aid and economic volatility caused by tariffs. Federal financial uncertainties, combined with Gov. Kim Reynolds’ budget proposal for fiscal year 2026 being higher than projected state revenues, show the need for Iowa lawmakers to have the ability to make the best tax decisions for Iowa.
“This causes me great concern, and I don’t necessarily think this is the time that we would pass something like this, that would take away one of the tools that we currently have,” Winckler said. “Always, we are very careful in increasing any kind of cost to Iowans. But we need to have the tools in the event that we need them.”
Tyler Raygor with Americans for Prosperity, a conservative organization, said the measure was a “prudent safeguard” for Iowa taxpayers. He said when tax increases may be necessary, he believed Iowa lawmakers would be able to reach a consensus, pointing to the deal reached in March 2020 to keep the state government funded during COVID-related shutdowns.
“In emergencies, we believe the Legislature can work together if it ever was necessary to raise taxes,” he said. “But in the event that it is, we think having a broad consensus requiring two-thirds is prudent.”
Raygor also pushed back against comments that the proposed constitutional amendment would unfairly restrict future lawmakers’ actions.
Jake Highfill with Iowans for Tax Relief was among other supporters of the measure who said amending Iowa’s constitution is a difficult process when compared to other states like California that allow ballot initiatives, meaning the measure will be difficult to reverse in the future.
“Something like this will outlive all of us,” Highfill said, calling the proposed constitutional amendment “one of the best policies you guys are going to pass this General Assembly.”
Sens. Jason Schultz, R-Schleswig, and Rocky De Witt, R-Lawton, voted to advance the bill. It will need approval by the full Ways and Means Committee before it advances to the Senate floor.
“I think people are waiting to vote on this, and it’s our job to get it to them on a ballot,” Schultz said.
In 2024, the original version of the amendment also included language that would have enshrined a flat income tax rate in the state constitution — preventing future lawmakers from returning to a graduated tax rate system that places a higher income tax rate on people with higher incomes. This proposal gained approval last year as a separate measure, SJR 2004. Sen. Dan Dawson, R-Council Bluffs, said in 2024 these measures were separated so Iowans would have the opportunity to weigh in on both proposals as independent items on a ballot.
The proposed amendment requiring Iowa to have a single rate income tax has not been filed so far this session — it would also have to be passed by the lawmakers during the current general assembly to make it onto the ballot.
Robin Opsahl covers the Iowa Legislature and politics for Iowa Capital Dispatch, where this story first appeared.
