John Hendrickson, Author at ITR Foundation

May 8, 2026

Taxpayers Come First as Iowa Wraps Up 2026 Legislative Session

Iowa lawmakers advanced major taxpayer-focused reforms during the 2026 session, including a 2% cap on many local property tax levies, school funding reforms, a larger Homestead Exemption, and other changes projected to save taxpayers more than $4 billion over six years. The legislature also prioritized conservative budgeting by limiting state spending growth to 1.4% and advanced a constitutional amendment requiring a two-thirds legislative vote to increase the income tax, giving voters the opportunity to strengthen long-term taxpayer protections. Lawmakers approved additional oversight of federal funds by requiring regular reporting on large federal grants, reflecting growing concerns about national debt, federal instability, and the long-term consequences attached to federal spending.

John Hendrickson Taxes, Spending, & Budget

May 7, 2026

Iowa Voters Will Decide Whether Raising Taxes Should Be Harder

Iowa lawmakers approved a proposed constitutional amendment that would require a two-thirds vote of both legislative chambers to raise income taxes, giving voters the final say this November. The amendment is designed to place a higher barrier between taxpayers and tax increases by ensuring higher taxes cannot become the automatic response to budget pressures. The proposal reflects the long-standing vision of late ITR founder David M. Stanley, who believed constitutional taxpayer protections were necessary because government will always try to spend more and tax more unless meaningful limits are put in place.

John Hendrickson Elections

May 6, 2026

Legislature Passes Transparency for Federal Funding

Federal funds aren’t “free”—they come with strings attached, can drive higher state spending, and are increasingly unstable given Washington’s fiscal position and growing national debt. Earlier in the session, HSB 764 proposed a stronger approach with upfront reporting, full transparency, and legislative approval of major federal funds, ensuring lawmakers could evaluate commitments before they were made. Lawmakers ultimately passed HF 2800, which improves transparency by requiring notification of large or state-matched federal funds—an important step forward, but one that stops short of full oversight and approval.

John Hendrickson Taxes, Spending, & Budget

April 29, 2026

Taxpayer Rights Amendment Advances

The Iowa House is now advancing a proposed constitutional amendment, which would create a requirement that income tax increases receive a two-thirds vote in both chambers of the legislature. The proposed amendment has already passed the Senate and if it passes the full House this spring, it will appear on the ballot for voter approval during November’s election.

John Hendrickson Taxes, Spending, & Budget

April 27, 2026

Center for Intellectual Freedom adds to ideas in higher ed

The most practical way to view the Center for Intellectual Freedom at the University of Iowa is that it allows a broader range of ideas to flourish on campus. Reasonable people can disagree, and the center offers students an opportunity to engage more deeply with the nation’s history while participating in thoughtful, open discussion of important issues. That is, after all, a key tenet of higher education.

John Hendrickson Editorials

April 23, 2026

Why Iowa?

From a public policy standpoint, Iowa has become a national leader in conservative reform. On taxes, budgeting, regulation, school choice, and protections for life and civil liberties, the state stands in sharp contrast to neighbors such as Minnesota and Illinois. But policy alone does not fully explain why so many people love Iowa. “What happened this year went beyond Iowa nice. You showed a humanity that rivals what most of us have seen in our lifetime,” stated Gov. Kim Reynolds in her 2021 Condition of the State Address. Reynolds was referencing the numerous humanitarian acts in response to the COVID pandemic and the devastating storms. Across Iowa, individuals, organizations and businesses stepped up to help one another and their communities during these crises.

John Hendrickson Taxes, Spending, & Budget

April 22, 2026

Taxpayers Reject Another Property Tax Hike

Property tax frustration is growing nationwide, and taxpayers are increasingly rejecting higher taxes while calling for stronger protections. Massachusetts’ Proposition 2½ shows how effective guardrails can work, as voters in South Hadley rejected major tax increases that could have raised bills by up to 50%. The message is clear: taxpayers expect governments to control spending and prioritize budgets, not simply raise taxes to sustain growth.

John Hendrickson Taxes, Spending, & Budget

April 20, 2026

$39 Trillion and Counting—States Must Prepare

Federal spending and the national debt are on an unsustainable path, with rising deficits and interest costs forcing cuts that are already beginning to impact states. The states, including Iowa, are highly exposed, relying on billions in federal funds that can be reduced, restricted, or eliminated with little warning. Lawmakers can prepare by increasing transparency, oversight, and long-term planning around federal funds—treating them as obligations, not “free money.” The national debt is out of hand, recently surpassing $39 trillion, yet it is largely ignored. While we might notice symptoms, like longer TSA lines at the airport, we often overlook the cause: federal spending and the national debt are on an unsustainable trajectory. The resulting fiscal pressure is already leading to cuts that are likely to accelerate. That reality leaves states like Iowa, which are heavily reliant on federal funds, highly exposed and in need of preparation for what comes next.

John Hendrickson Taxes, Spending, & Budget

April 15, 2026

Uncle Sam Needs a Bigger Boat

Federal deficit spending has reached unsustainable levels, with the national debt surpassing $39 trillion, driven by decades of expanding government involvement in the economy. Even small, well-intentioned programs, like federal grants to support young commercial fishermen, contribute to a broader pattern where nearly every challenge is met with new spending. When government spending replaces the support of family, community, and the free market, we are pushed closer and closer to a fiscal crisis.

John Hendrickson Taxes, Spending, & Budget

April 7, 2026

Are We Learning Shutdown Lessons Yet?

Government shutdowns—like the recent DHS lapse—aren’t just political fights in Washington; they create real disruptions for everyday Americans, from airport delays to potential security risks. These shutdowns often stem from using the budget as leverage in policy disputes, leaving taxpayers and unpaid government workers to bear the consequences. A better approach exists: budget continuation laws, already used in multiple states, keep government running during disagreements and ensure essential services aren’t used as bargaining chips. For many families that headed out for spring break last month, the first sign of a problem wasn’t in Washington, it was at the airport. Longer lines, slower security, and fewer TSA agents on the job were all symptoms of something bigger: a government shutdown. Government shutdowns occur when negotiations reach an impasse, leaving the government, or a subunit of government, unfunded. Sometimes the budget itself is the source of disagreement, but in other instances a shutdown results from officials choosing to hold the budget “hostage” as leverage to achieve a policy or political victory. At the federal level, government shutdowns and the looming threats of them are becoming more common.

John Hendrickson Governance

April 6, 2026

Property Tax Caps Gain Momentum Nationwide

Spending drives property taxes: While factors like TIF, rollback, and exemptions matter, the primary driver of rising property taxes is local government spending—making spending restraint central to meaningful reform. National trend toward caps: States across the country—both red and blue—are adopting property tax caps (like Kansas’s protest petition system and Montana’s proposed 2% cap) to slow the growth of local government spending and give taxpayers more control. Iowa should follow suit: A property tax cap is a reasonable “guardrail,” not a drastic measure, and Iowa lawmakers have an opportunity to join other states in advancing practical, pro-taxpayer reforms that promote discipline and predictability.

John Hendrickson Taxes, Spending, & Budget

March 31, 2026

Bringing Federal Funds Into the Light

The Iowa House is considering a proposal that would require legislative approval before state agencies pursue or accept major federal grants, ensuring that elected lawmakers, not just administrators, have a say in decisions that can commit taxpayers to long-term obligations. The bill mirrors key components of ITR Foundation’s Fiscal Independence Act by combining legislative oversight with greater transparency, including public disclosure of federal guidance that often shapes state policy behind the scenes. Clarity and certainty would be added to complex federal funding, ensuring Iowa fully understands the costs, conditions, and risks attached to federal dollars, helping the state make more informed decisions and better protect taxpayers.

John Hendrickson Taxes, Spending, & Budget

March 30, 2026

What Iowa Should Learn From Austin

Voters in Austin, Texas overwhelmingly rejected a property tax increase, signaling frustration with rising costs and prompting the city to pursue an independent efficiency audit to improve accountability and control spending. Efficiency audits can identify waste, streamline operations, and generate meaningful savings—often improving services while reducing costs. Local governments in Iowa should undergo the same examination, reflecting the viewpoint of Governor Reynolds that real property tax relief requires structural reforms, transparency, and a willingness to evaluate how local governments operate.

John Hendrickson Taxes, Spending, & Budget

March 23, 2026

China influence reaches to Iowa; our leaders are responding

The challenge ahead is to remain engaged in global markets while ensuring that Iowa’s economy, institutions, and essential systems are resilient against external pressure and influence.

John Hendrickson Editorials

March 19, 2026

Oversight and Accountability Drive Iowa’s Public Assistance Proposals

Why lawmakers are acting now: Iowa legislators have been considering oversight measures in Medicaid and SNAP to strengthen program integrity, prevent fraud, and prepare for new federal policies that will penalize states with high error or fraud rates. National problems highlight the risk: Large-scale fraud uncovered in states like Minnesota, and an estimated $186 billion in improper payments nationwide, demonstrates how weak verification systems and limited oversight can allow abuse to persist in complex public assistance programs. Iowa’s proactive approach: Rather than waiting for a crisis, Iowa is pursuing practical reforms—such as stronger eligibility checks, data sharing, and audits—to protect taxpayer dollars, ensure benefits go to eligible recipients, and keep the safety net sustainable over the long term.

John Hendrickson Governance

March 13, 2026

National Conservatism Preserves What Freedom Alone Cannot

National conservatism argues that conservatism must prioritize the nation’s common good, restoring sovereignty, moral order, and national cohesion after decades of emphasizing individual autonomy above all else. It contends that markets alone cannot preserve communities or national strength, and that prudent policies — including protective tariffs, immigration limits, and restrained foreign policy — can serve constitutional government and long-term stability. Rooted in tradition, moral order, and the Old Right tradition, national conservatism seeks to conserve what is enduring — America’s constitutional system, cultural inheritance, and national identity — while applying prudence to modern challenges.

John Hendrickson Governance

March 12, 2026

Iowa’s Next Budget Must Include Careful Spending Decisions

Spending discipline will be critical as lawmakers build the FY2027 budget. New revenue estimates show modest slowing in revenue growth for the current year, reinforcing the need for careful budgeting as policymakers navigate economic uncertainty. Iowa faces new fiscal pressures despite economic positives. Slower revenue growth, federal policy changes, agricultural softness, and national economic uncertainty are creating a challenging budget environment, even as business investment, consumer spending, and employment remain strong. Strong reserves and AAA credit ratings provide stability—but discipline must continue. Iowa holds about $5.6 billion in reserves and recently had its AAA credit rating reaffirmed by Moody’s and Fitch, though both agencies warn that rising spending, particularly in Medicaid and education, could erode the state’s fiscal strength.

John Hendrickson Taxes, Spending, & Budget

March 9, 2026

Iowa Shows How to Put Parents Back in Charge

Iowa is the first state approved for a federal “Returning Education to the States” waiver, allowing it to consolidate several federal programs into a $9.5 million block grant and giving the state greater flexibility in how education funds are used. The move reflects a broader shift away from federal micromanagement toward state-led education policy, aligning with long-standing conservative arguments that states and parents—not Washington—should have the primary role in education decisions. Combined with Iowa’s recent reforms expanding Education Savings Accounts, charter schools, and open enrollment, the waiver strengthens the state’s push toward greater parental choice and student-centered education funding.

John Hendrickson Education

March 6, 2026

When the Tax Code Becomes a Policy Weapon

Some states are funding rising spending with wealth taxes and targeted levies instead of restraining government growth. This marks a shift away from broad, neutral tax policy. A growing divide is emerging between states expanding government and those prioritizing tax competitiveness. Policy choices today will shape migration, investment, and job growth tomorrow. Targeted taxes, including those on firearms, highlight the risk of using the tax code to steer behavior or place financial pressure on constitutional rights. The implications extend beyond revenue to fundamental freedoms.

John Hendrickson Taxes, Spending, & Budget

March 3, 2026

Justice Pierce Butler: Minnesota’s Forgotten Defender of Constitutional Conservatism

Justice Oliver Wendell Holmes described his colleague Justice Pierce Butler as a “monolith, there are no seems that the frost can get through. He is of one piece.” Justice Louis Brandeis regarded him as “one of the most powerful on [the] bench.” William D. Mitchell, who served as Butler’s law partner and later Attorney General in President Herbert Hoover’s administration, described him as a “dominating figure.” Justice Pierce Butler was often described by his contemporaries by both his physical size and his intellect. Justice Holmes reference to Butler as monolithic is appropriate for the Justice’s size, but more importantly for his unwavering commitment to principle or constitutional conservatism.

John Hendrickson Hendrickson Report

March 3, 2026

Bringing REINS to City Hall

Regulations aren’t just technical rules, they function like stealth taxes, often carrying real economic costs while being issued with limited public oversight. A local REINS Act would require city councils and county boards of supervisors to approve new department rules and include a public cost-benefit analysis before those regulations take effect. The goal is stronger checks and balances at the local level, ensuring that costly regulations are transparent, publicly scrutinized, and approved by elected officials accountable to taxpayers.

John Hendrickson Governance

February 24, 2026

Iowa’s No-Shutdown Rule Clears First Funnel

Iowa currently lacks a formal budget-continuation policy, meaning that if lawmakers fail to pass a General Fund budget by July 1, funding for many programs could technically lapse — creating uncertainty and potential separation-of-powers concerns. Senate File 2388, a proposed “no-shutdown rule,” would allow existing appropriations to automatically continue (excluding one-time spending) if a new budget is not enacted on time. The bill has already cleared Senate committee and passed the first legislative funnel. The goal is to promote stability and protect taxpayers, preventing political brinkmanship and service disruptions while aligning Iowa with sixteen other states that already have continuation laws in place.

John Hendrickson Taxes, Spending, & Budget

February 23, 2026

Checking the Administrative State and Restoring Separation of Powers

Stronger Legislative Oversight: Major regulations would require public transparency, detailed economic analysis, and approval by the Legislature before taking effect — ensuring elected lawmakers have final authority over costly rules. Independent Judicial Review: Courts would apply de novo review to major rules, meaning judges interpret the law independently rather than deferring to agency interpretations. Separate legislation would extend this standard further. Restoring Constitutional Balance: The proposal increases transparency, accountability, and oversight to rebalance power among the legislative, executive, and judicial branches.

John Hendrickson Taxes, Spending, & Budget

February 22, 2026

Remembering the Legacy of George Washington

George Washington was the indispensable leader of the American founding, held the new Republic together—from commanding the Continental Army, to presiding over the Constitutional Convention, to serving as the nation’s first President and peacefully relinquishing power. His moral authority was essential to the Constitution’s adoption and early stability, as he quelled internal unrest, navigated fierce factional disputes, upheld the rule of law, supported sound public finance, and set enduring precedents such as the two-term presidency. Washington’s enduring legacy rests on character and principle, including his commitment to constitutional government, national unity, religion and morality, and education—foundations that strengthened the Union and continue to serve as a model for ordered liberty.

John Hendrickson Taxes, Spending, & Budget

February 17, 2026

Lawmakers Across the Country Push Firm Limits on Property Taxes

Rising spending is driving rising property taxes. Lawmakers across the country are increasingly acknowledging that escalating local government spending — whether in schools, cities, or counties — is the root cause of higher property tax burdens. “Buying down” property taxes with state dollars has failed. Efforts in states like Vermont, Iowa, and Nebraska to offset property taxes with general fund revenue have often encouraged more local spending rather than delivering lasting tax relief. States are turning to spending caps. From Vermont and Kansas to Tennessee, Texas, and Iowa, policymakers are proposing spending and property tax caps, as structural reforms designed to impose discipline and provide sustainable relief.

John Hendrickson Taxes, Spending, & Budget

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