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Two-Thirds Legislative Vote Requirement for Income Tax Increase Bills Amendment
Two-Thirds Legislative Vote Requirement for Income Tax Increase Bills Amendment
Iowa · November 3, 2026
What this measure does
Require a two-thirds vote of both legislative chambers to pass a bill that would increase the individual or corporate income tax rate
A yes vote means
Income tax increases would require a two-thirds vote in both the state Senate and House instead of a simple majority.
A no vote means
Income tax increases would continue to require only a simple majority vote in the legislature, as they do now.
Simple explanation
Right now, lawmakers can raise income taxes with just a regular majority vote—like getting half your group to agree on something. This measure would make it much harder by requiring two-thirds of lawmakers to agree instead, kind of like needing two-thirds of your group to decide something big. It's basically making it easier to block tax increases than to pass them.
Who's for it, who's against it
Support
- Americans for Prosperity
- Americans for Tax Reform
- Iowa Association of Business and Industry
- Iowa Credit Union League
- Iowans for Tax Relief Foundation
- Iowa State Treasurer's Office
- National Federation of Independent Business
- State Rep. Bobby Kaufmann (R)
- State Rep. John Wills (R)
- State Sen. Dan Dawson (R)
- State Sen. Rocky De Witt (R)
- Tyler Raygor of Americans for Prosperity
- VALOR Iowa
Opposition
- Common Good Iowa
- Des Moines Area Religious Council
- Iowa ACEs 360
- Iowa Catholic Conference
- Iowa Conference of the United Methodist Church
- Iowa Developmental Disabilities Council
- Iowa Federation of Labor, AFL-CIO
- Iowa Hunger Coalition
- Iowa Integrated Health Planning and Advisory Council
- League of Women Voters of Iowa
- Luke Elzinga with the Des Moines Area Religious Council
- Rural School Advocates of Iowa
- Save the Children Action Network
- Sierra Club Iowa
- State Rep. David Jacoby (D)
- State Sen. Tony Bisignano (D)
- Urban Education Network of Iowa
Source: Ballotpedia