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Senate Study bill 3064 was introduced as a Ways and Means Committee bill in the Iowa Senate. The proposed constitutional amendment requires a two-thirds majority vote for certain state tax law changes.

The amendment requires a bill increasing the individual income tax rate, corporate income tax rate, sales tax rate or use tax rate be adopted by at least two-thirds of the members elected to each house of the general assembly.


In addition, a new tax imposed by the state would need a two-thirds vote as well.

A lawsuit challenging the enactment of a bill subject to the two-thirds majority passage requirement is required to be filed within a year following the enactment of the bill.

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  1. Taxes in Des Moines have gotten out of control. Property taxes are outrageous. Look at what Texas does for seniors. I believe the property taxes are frozen at age 65.


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