A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes.

This bill proposes a constitutional amendment requiring a two-thirds vote in both Iowa House and Senate for any bill that increases income tax rates (individual or corporate) or creates new income-based taxes. It would directly affect Iowa's legislative process for tax changes, making it harder to raise taxes without broad bipartisan support. Key provisions include a one-year deadline for legal challenges to tax bills passed under this rule and a requirement that all such bills include a specific statement about the two-thirds vote requirement. If approved by voters in 2026, this amendment would change how Iowa enacts most tax legislation.