amendment 1Two-thirds vote to raise income taxes
Read the full text of the measure: 2026 General Election Candidate List
In plain words
Right now, the Iowa Legislature can raise income tax rates with a simple majority. Amendment 1 would require two-thirds of each chamber instead. It does not change any tax rate today. Lowering taxes would still take only a simple majority. (legis.iowa.gov )
Before and after
| Votes needed in the Iowa House to raise an income tax rate | Simple majority (51 of 100) | Two-thirds (67 of 100) |
|---|---|---|
| Votes needed in the Iowa Senate to raise an income tax rate | Simple majority (26 of 50) | Two-thirds (34 of 50) |
| Votes needed to create a new state income tax | Simple majority | Two-thirds of each chamber |
| Votes needed to cut income taxes | Simple majority | Simple majority (no change) |
| Local option taxes (city/county) | Not covered | Not covered |
| Time to sue over how a covered bill passed | No special limit in the constitution | One year after it becomes law |
Numbers from the official ballot title (ballot title ); also see (legis.iowa.gov )
Example
Illustration only: Iowa's individual income tax is a flat 3.8% in 2026. Say a future Legislature wants to raise it to 4%. Today, the bill passes if 51 House members and 26 senators vote YES (and the governor signs). If Amendment 1 passes, the same bill needs 67 House members and 34 senators. If only 60 House members vote YES, the increase fails. (revenue.iowa.gov )
Biggest change
- Bills that raise the individual income tax rate, the corporate income tax rate, or the rate of another tax based on income or on legal and special reserves would need YES votes from two-thirds of the members elected to each chamber. source: legis.iowa.gov
- Bills that create a new state tax on any type of income or on legal and special reserves would also need two-thirds of each chamber. source: legis.iowa.gov
- Local option taxes that a city or county chooses to impose are not covered. source: legis.iowa.gov
- A lawsuit claiming such a bill was not passed properly must be filed within one year after it becomes law. source: legis.iowa.gov
- Each bill covered by the rule must include a separate section that states these voting requirements. source: legis.iowa.gov
Who it affects most: Future state lawmakers and anyone affected by how Iowa pays for schools, health care and other state services. It does not change what anyone pays in income tax now.
Cost to the state: No direct cost or savings. It changes the vote needed for future income tax increases, not current tax rates. No official fiscal note was found.
Our plain-words summary. Every line points to its source.
What your vote means
A YES vote adds the two-thirds rule to the Iowa Constitution, so future income tax rate increases or new state income taxes need two-thirds of each chamber to pass.
A NO vote leaves the constitution as it is, so the Legislature can keep raising income tax rates or creating new income taxes with a simple majority in each chamber.
Our one-line summary. Iowa does not publish an official "what your vote means" statement; the ballot title above is the official description.
Why people want it, and why others object
Why this is on the ballot
The Legislature put this on the ballot. It changes the state constitution, so only another statewide vote can change it back. It passes with A simple majority of voters voting on the question..
- The Iowa Legislature. It passed as House Joint Resolution 2006 in 2024 and again as Senate Joint Resolution 11 in 2025-2026. The governor does not sign constitutional amendments. source: legis.iowa.gov
- Iowa's individual income tax is a flat 3.8% for 2026. source: revenue.iowa.gov
- Iowa's corporate income tax rate is listed as 5.5% on the first $100,000 and 7.1% on income over $100,000, and can drop further when corporate tax collections pass set targets. source: revenue.iowa.gov
- The Legislature first passed this amendment as House Joint Resolution 2006 in 2024 (House 61-35, Senate 31-13) and again as Senate Joint Resolution 11 (Senate 32-15 in April 2025; House 57-21 in 2026). Both votes split along party lines, with Republicans in favor. source: news.ballotpedia.org
- A separate proposed amendment to require a single flat income tax rate was not put on the 2026 ballot. source: iowacapitaldispatch.com
- A Suffolk University poll of 500 likely Iowa voters (Aug. 20-23, 2026) found 33% YES, 36% NO and 30% undecided, within the margin of error. source: iowacapitaldispatch.com
Why supporters want it
No public statement found.
Why opponents object
No public statement found.
Who backs each side
- For: Iowans for Tax Relief (Launched a campaign in July 2026 to promote the amendment.) source: iowacapitaldispatch.com
- For: Americans for Prosperity (Spoke for the amendment at a 2025 legislative hearing.) source: iowacapitaldispatch.com
- Against: Fair Taxes for Iowa's Future (Coalition of labor unions, nonprofits and others that launched a campaign against Amendment 1 in September 2026.) source: kcrg.com
- Against: Common Good Iowa (Part of the Fair Taxes for Iowa's Future coalition.) source: kcrg.com
- Against: Iowa State Education Association (Spoke for the coalition at its launch.) source: kcrg.com
In each side's own words where we could find them, quoted or summarized with a link to the source. We don't endorse either side.
What you will see on your ballot
Official ballot wording, word for word (tap to open)
The official ballot title, word for word from the Iowa Secretary of State .
Official wording to come. We publish it only after checking it word for word against the official file.
The downloaded file raw/SJR11_EnrolledBill.pdf (Senate Joint Resolution 11, enrolled) holds the full amendment text but not the ballot summary, which the Secretary of State sets. We will add the ballot wording once we have the official summary or a sample ballot.
Latest news
Recent reporting from a range of outlets, newest first. We link to it; we don't endorse it.
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Full text of the measure
Read it in the 2026 General Election Candidate List , or on the Legislature's page for Amendment 1 , which also shows the votes in each chamber.
Read more
We link to analysis from several sources; we don't endorse it.