Iowa SJR11 proposes a constitutional amendment requiring a two-thirds majority vote for tax law changes.

Iowa SJR11 proposes an amendment to the Constitution of the State of Iowa, requiring a two-thirds majority vote for bills that increase the individual income tax rate, corporate income tax rate, or any other tax based on income or legal and special reserves. Lawsuits challenging the enactment of such bills must be filed within one year of the bill's enactment. If no lawsuit is filed within the one-year limit, the bill is considered properly enacted. The amendment would be submitted to the electorate for ratification in the November 2026 general election.

Iowa SJR11 proposes a constitutional amendment requiring a two-thirds majority vote for tax law changes.

Iowa SJR11 proposes an amendment to the Constitution of the State of Iowa, requiring a two-thirds majority vote for bills that increase the individual income tax rate, corporate income tax rate, or any other tax based on income or legal and special reserves. Lawsuits challenging the enactment of such bills must be filed within one year of the bill's enactment. If no lawsuit is filed within the one-year limit, the bill is considered properly enacted. The amendment would be submitted to the electorate for ratification in the November 2026 general election.