Iowa Voters Decide on Supermajority Requirement for Tax Hikes

Iowa voters are deciding on November 3, 2026, whether to adopt Amendment 1, a constitutional change that would raise the threshold for increasing individual or corporate income tax rates. If approved, any bill to increase these rates or establish new state taxes on income and legal and special reserves would require a two-thirds supermajority in both the Iowa House and Senate, rather than a simple majority. This would increase the required vote from 51 representatives and 26 senators to 67 representatives and 34 senators.

Iowans for Tax Relief and the Republican Party of Iowa support the measure, arguing that enshrining these limits in the constitution protects taxpayers from future hikes regardless of political shifts. The amendment does not apply to tax decreases, sales taxes, property taxes, or taxes imposed by local governments.

Opponents, including Common Good Iowa, the Iowa Democratic Party, and the League of Women Voters of Iowa, warn that the supermajority requirement would restrict the legislature's ability to address budget needs. They contend that if surplus funds run out, the amendment could force lawmakers to implement budget cuts in healthcare and education or raise regressive sales taxes that disproportionately affect low-income residents. The proposal reached the ballot after being approved by lawmakers in two consecutive general assemblies in 2024 and 2026.