June 2026

Iowa’s Flat Tax Is Vital for Economic Growth

Iowa’s Flat Tax Is Vital for Economic Growth

June 5, 2026by John Hendrickson and Rea S. Hederman, Jr.

This article was originally published by The Center Square. “When I first took office in 2017, Iowa’s top income tax rate was 8.98%, among the nation’s highest. So was our 12% corporate tax rate. Those taxes weren’t just numbers on a page. They were eating into paychecks, increasing the cost of doing business, and quietly making life more expensive for […]

Is Iowa Law in Violation of the Takings Clause?

Is Iowa Law in Violation of the Takings Clause?

June 2, 2026by John Hendrickson and Richard Phillips

Iowa's tax sale system allows private investors to acquire property when taxes go unpaid, raising questions about whether homeowners can lose equity that exceeds the amount of taxes owed. Both the Iowa and U.S. Constitutions protect property rights, and the Fifth Amendment's Takings Clause prohibits the government from taking private property without just compensation. A unanimous 2023 U.S. Suprem...

The History Behind Iowa’s Legislative Calendar

The History Behind Iowa’s Legislative Calendar

June 1, 2026by John Hendrickson

Iowa has no constitutional or statutory limit on session length. The 100- and 110-day deadlines are informal benchmarks tied to per diem payments and staffing, not mandatory adjournment dates. The 2026 session lasted 112 days. Lawmakers worked beyond the traditional endpoint, finishing on May 3 after a marathon final push. Annual sessions have not always been the norm. Iowa moved from biennial to ...