Iowa's Amendment 1 Goes to Voters: Income Tax Increases Would Require a Two-Thirds Supermajority
Iowa voters will decide Amendment 1 in the Nov. 3 midterm election. The measure would raise the threshold for certain state income tax increases, or creating a new income tax, from a simple legislative majority to a two-thirds supermajority in both chambers — 34 of 50 votes in the Senate and 67 of 100 in the House. If approved, future income tax increases would require broader bipartisan support, significantly raising the bar for tax policy changes.
Supporters say the change gives taxpayers more stable expectations and prevents taxes from being raised too easily; critics worry it would make raising revenue harder when the state faces fiscal needs. If voters approve it, the two-thirds requirement would be protected by the state constitution, and any future attempt to loosen it would itself require a constitutional amendment.
Published by GSM · USA (original Chinese edition)
Photo: Wikimedia Commons 授权图（爱荷华州议会大厦；作者 Paul R. Burley，CC BY-SA 4.0）
