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.
Iowa lawmakers changed how school districts can use Secure an Advanced Vision for Education (SAVE) sales-tax revenue this year, Now, school districts are pointing to that change as a reason voters should approve higher property taxes. But there is a problem with that explanation: some districts were already looking for ways to raise additional revenue before the new law was passed.
This November, Iowa voters will be asked to decide whether it should be harder for the state legislature to increase income taxes. Amendment 1, which is a good taxpayer protection, would require a two-thirds vote of the legislature to increase income taxes. Whether it is the state legislature, a city council, or Congress, raising taxes should be difficult. Taxes are driven by government spending...
The Congressional Budget Office (CBO) reported that federal revenue in July was $50 billion higher than expected, crediting President Donald Trump’s One Big Beautiful Bill for the increase. The additional revenue is a positive sign for the economy, but even unexpectedly strong receipts are not enough to solve the federal government's fiscal dilemma. Spending remains the underlying problem. Yet n...
The Chicago Tribune editorial board had a lament about Illinois tax policy earlier this summer. They didn’t believe that Illinois was being negligent on tax policy, but “…that our Midwestern neighbors are at least practicing creative taxation thinking.” The editorial should be encouraging for Iowa policymakers. After all, Iowa is one of the states the Tribune points to as an example of a differe...
On September 8, 2026, Iowans in communities across the state will head to the polls to decide how their local governments and school districts raise and spend taxpayer dollars. Special elections have historically drawn some of Iowa's lowest voter turnout, but the decisions made at these elections can affect taxpayers for years. This election includes 25 tax and revenue questions and one school-boa...
Americans spend plenty of time debating what government should do. Should it fund a program, regulate an activity, build a project, or provide a new service? Before answering those questions, though, elected officials should ask a more basic one: What is the proper role of government? Government is necessary to a free society. Laws must be enforced, rights and property protected, disputes resolv...
Ankeny, the largest city in Iowa without a Local Option Sales Tax (LOST), will once again ask voters whether to adopt the 1% tax during this September's special election. Before casting their ballots, voters should understand how the tax is collected, how the revenue is distributed among local governments, and what the city's commitment to use a portion of the revenue for "property tax relief" cou...
As Iowa students return to the classroom for another academic year, school board members elected last fall are beginning their first full school year in office. Although every Iowa public school district operates under the same basic framework established by state law, locally elected boards retain meaningful authority over staffing, educational programs, spending, facilities, and other district p...
This November, Iowans will vote on a constitutional amendment that would make it more difficult for the legislature to increase income taxes. Specifically, the amendment would require a two-thirds vote in both houses of the Iowa Legislature to increase individual or corporate income tax rates.
Benchmarking helps school boards make better decisions by comparing their district with true peer districts—not just nearby schools or statewide averages. Comparing districts with similar enrollment and student needs provides a more meaningful basis for evaluating staffing, spending, and student outcomes. The goal isn’t to copy another district—it’s to ask better questions. Benchmarking identifies...
Florida voters will decide whether to dramatically expand the homestead exemption, eliminating much of the property tax burden on many owner-occupied homes while limiting how local governments can use the remaining property tax revenue. The amendment does not apply to school district property taxes, which typically make up 40% to 50% of a Florida homeowner's property tax bill, meaning most homeown...
ITR Foundation's second annual Local Government Symposium brought together local officials, policy experts, retired public servants, and taxpayers for thoughtful discussions on the challenges facing Iowa's cities, counties, and schools. Rather than offering one-size-fits-all solutions for Iowa’s unique communities, the symposium encouraged local leaders to question assumptions, explore new ideas, ...
For more than two decades, Iowa has paused its sales tax for one weekend each August, allowing shoppers to purchase qualifying clothing without paying state and local sales tax. This year's sales tax holiday will take place on Friday, August 7, and Saturday, August 8. For many families, the weekend is a welcome opportunity to save a few dollars on back-to-school shopping. But after 26 years, it i...
Property taxes have become one of the few issues that unite voters across the political spectrum. The disagreement isn't over whether there's a problem, it's over how to solve it. That's why a recent editorial from the Chicago Tribune caught our attention. We don't typically look to the Tribune for insight on tax policy. But when an unexpected source reaches many of the same conclusions about pro...
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.
ITR Foundation's John Hendrickson was invited to speak in Urbandale on the historical influence of Reformed theology and the principles of limited government, constitutionalism, and liberty that helped shape the American founding. The presentation reflects an important part of our mission beyond research and media appearances: getting into communities across Iowa to engage directly with citizens, ...
Iowa’s gubernatorial candidates recently outlined their tax philosophies during separate interviews on Simon Conway's WHO Radio program, offering some of the clearest policy positions of the campaign so far. Rob Sand discussed legalizing and taxing recreational cannabis and ending the sales tax exemption for data center equipment to generate additional state revenue, while maintaining he did not b...
“The founders of our republic under Divine inspiration” established a “great political system,” which is “unique in the world,” argued Hoover. However, Hoover understood that the principles of the Declaration of Independence and the Constitution were also based upon heritage. “God has blessed us with another wonderful word—heritage,” affirmed Hoover. Further, Hoover noted that the “great documents...
The real driver of high taxes is high government spending. Lasting tax relief cannot be achieved by protecting government budgets or hoping for economic growth alone—it requires policymakers to control spending. Economic growth matters, but it is not a substitute for fiscal discipline. When government spending grows faster than the economy, taxpayers face increasing pressure and higher taxes that ...
Iowa's primary system protects both voters and political parties while still allowing independents to participate. Any voter can change their party affiliation at the polls on primary day, ensuring access without allowing one party to influence another party's nominee. Jungle primaries and ranked-choice voting add confusion, not clarity. These systems can produce same-party general elections, ball...
Iowa's pro-growth tax reforms are delivering results. Iowa climbed from 30th to 25th in the Rich States, Poor States rankings after enacting a 3.8% flat income tax, lowering corporate taxes, and implementing other taxpayer-friendly reforms that have strengthened the state's economy and competitiveness. The work isn't finished. While Iowa has made historic progress, other states are continuing to c...
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...
The national debt has grown from roughly $3 trillion when Ross Perot warned about it in 1992 to more than $39 trillion today, making it one of the largest long-term challenges facing the United States. Decades of deficit spending have pushed debt levels to record highs, and the true burden looks even worse when measured against federal revenues rather than the nation's total economic output. Risin...