Iowa Prohibit Graduated Individual Income Tax Rates Amendment (2026)

Iowa Prohibit Graduated Individual Income Tax Rates Amendment
	Election date; November 3, 2026
	Topic; Taxes
	Status; Proposed
Type; Constitutional amendment	Origin; State legislature

The Iowa Prohibit Graduated Individual Income Tax Rates Amendment may appear on the ballot in Iowa as a legislatively referred constitutional amendment on November 5, 2026.

The amendment would prohibit graduated individual income tax rates.^[1]

Text of measure[edit]

Full text[edit]

The full text of the amendment is available here.

Path to the ballot[edit]

See also: Amending the Iowa Constitution

To put a legislatively referred constitutional amendment before voters, a simple majority vote is required in both the Iowa State Senate and the Iowa House of Representatives in two successive legislative sessions.

2025-2026 session[edit]

The amendment must be passed again during the 2025-2026 state legislative session to appear on the 2026 ballot.

2023-2024 session[edit]

The constitutional amendment was introduced as Senate Joint Resolution 2004 in the 2023-2024 legislative session. On April 2, 2024, the Senate approved the amendment in a vote of 34-15. On April 19, 2024, the House passed the amendment in a vote of 58-35.^[1]

	Yes	No	Not voting
Vote in the Iowa House of Representatives March 26, 2024
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 51 a
Total	58	35	7
Total percent	36%	57%	7%
Democrat	0	36	1
Republican	58	0	6

	Yes	No	Not voting
Vote in the Iowa State Senate April 2, 2024
Requirement: Simple majority vote of all members in each chamber in two sessions
Number of yes votes required: 26 a
Total	34	15	1
Total percent	68%	30%	2%
Democrat	0	15	1
Republican	34	0	0

External links[edit]

Iowa Senate Joint Resolution 2004

Footnotes[edit]

↑ ^1.0 ^1.1 Iowa State Legislature, "Senate Joint Resolution 2004," accessed April 19, 2024

[Overview-1] 1.0 ^1.1 Iowa State Legislature, "Senate Joint Resolution 2004," accessed April 19, 2024

[1]

Iowa Prohibit Graduated Individual Income Tax Rates Amendment

Election date November 3, 2026
Topic Taxes
Status Proposed
Type Constitutional amendment	Origin State legislature

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