Iowans are starting to hear a lot of noise surrounding Amendment One. The amendment, which would require a two-thirds vote of the Iowa Legislature to increase income taxes, is on the ballot for the November 3 election. Some of the debate centers on what that higher threshold could mean for priorities such as education and health care. Fortunately, Iowa’s recent experience provides some answers. Ev...
In November, Iowans will be voting on a proposed constitutional amendment asking whether it should be harder for the legislature to increase income taxes. The proposed amendment would create a two-thirds majority requirement for the legislature to increase the income tax.
What decades of research tell us about school facilities, student achievement, and the investments that matter most. Iowa voters are regularly asked to approve millions of dollars in new borrowing for school buildings and other infrastructure. Upcoming November bond elections are the latest example, with school districts across the state asking voters to approve projects ranging from basic maint...
ITR Foundation recently traveled to Muscatine to discuss Amendment One and answer questions about the proposed constitutional amendment. Joining the conversation was our Senior Tax Fellow Tom Sands, who brought firsthand experience with Iowa tax policy after serving 14 years in the Iowa House of Representatives, including six years as chair of the House Ways and Means Committee.
This November, Iowans will be asked to vote on a simple constitutional amendment on whether the legislature should obtain a two-thirds majority in both houses to increase income taxes. The amendment is simple because the problem it solves is simple. Raising income taxes shrinks the paychecks of workers and cuts into the bottom line of farms and businesses of all sizes. A decision like this, which ...
Polling is nothing new in the sphere of politics and policy. Groups and politicians conduct polls all the time, giving us a glimpse into voters’ perspectives on elections and pressing issues. Both Iowans for Tax Relief Foundation and the organization I run, the Beacon Center in Tennessee, have made quality polling a central part of our work. ITRF has been polling Iowans for five years, and the Bea...
Iowans for Tax Relief Foundation recently partnered with our friends at the Dickinson County Taxpayers Association for a discussion of Amendment One, the proposed constitutional amendment that will appear on Iowa’s November ballot. The group invited us to explain what the amendment would, and would not, do and to address some of the arguments surrounding it. The conversation also provided an oppor...
Defending the Constitution will be impossible if the American people fail to realize the importance and sacredness of the document. Many progressives are arguing for a “renewed democracy” and claim the Constitution is both obsolete and a roadblock to their reform agenda. This is actually not a new philosophy, but an argument that progressives have been making since the late 19th century. Progress...
Amendment One is built on a simple principle: Every Iowan’s income deserves the same protection from future tax increases. The amendment, which will appear on Iowa’s November 3 ballot, would require a two-thirds vote in both the Iowa House and Senate to increase an individual or corporate income-tax rate or create a new tax measured by individual or corporate income.
A new Iowans for Tax Relief Foundation (ITRF) poll of likely general election voters in Iowa reveals consistent support for fending off tax hikes, and a political environment that is pointing toward close races up and down the ballot. The survey, conducted from June 16-19, 2026 , found that support for an amendment to Iowa’s constitution requiring a two-thirds supermajority of the state legislatur...
Iowa voters approved 22 of 26 public measures on September 8, including 14 of 18 Physical Plant and Equipment Levy (PPEL) questions, all four school Revenue Purpose Statements (RPS), and all three city and county tax measures. The results included several notable decisions. Dubuque voters approved doubling the district’s PPEL after rejecting a $70 million bond last year. Clarinda voters rejected a...
This November, Iowans will be asked to vote on a simple constitutional amendment that would make it more difficult for the legislature to increase income taxes. Specifically, the amendment would require a two-thirds majority vote of both houses of the legislature to increase income tax rates. Such an amendment would provide Iowa taxpayers permanent protection, while giving politicians an allowan...
Currently, 16 states have a supermajority requirement that establishes a higher threshold for the legislature to increase certain tax rates. In November, voters in our state will decide whether a supermajority requirement should be applied to the Iowa Legislature, too. Amendment 1 would require a two-thirds vote of each chamber of the legislature to increase income tax rates or create a new income...
Uncontrolled government spending and the unfunded obligation of entitlement programs are driving the $40 trillion debt crisis. However, those fiscal challenges don’t tell the whole story. John C. Eastman, a Senior Fellow at The Claremont Institute and Director of the Center for Constitutional Jurisprudence, argues that “…there is another cause of our fiscal predicament that almost no one in Wash...
Efficient. Effective. Accountable. Transparent. These are all goals local elected officials and staff routinely cite when crafting a budget. Achieving them, however, requires more than balancing revenues and expenditures. It also requires evaluating whether taxpayer resources are directed toward government's highest priorities and producing meaningful results.
On Tuesday, November 3, 2026, Iowa voters will have the opportunity to place a permanent taxpayer protection into the state constitution. The proposed amendment, which would make it harder for politicians to raise your taxes, has already been approved twice by the Iowa Legislature. Now, the question will be decided by Iowa voters at the ballot box.