Iowa voters appear to have approved a proposed constitutional amendment that would require a two-thirds majority vote in both the Iowa House and Senate before lawmakers could increase personal or corporate income taxes.
According to unofficial results reported by the Associated Press, Amendment 1 received approximately 55% of the yes vote and 45% of the no vote, with 84% of votes counted as of 12:05 a.m. Wednesday.
If approved, the amendment would establish a higher voting threshold for future increases to personal and corporate income tax rates.
Supporters of the amendment, primarily Republicans, say the requirement would protect Iowa’s existing tax policies, including the state’s 3.8% flat income tax rate approved in 2025. They maintain that lawmakers could still increase income taxes if necessary, but would need broader bipartisan support to do so.
Opponents, including Democrats and other groups, have raised concerns about the potential impact on state revenue and future budgets. They argue that limiting the ability to increase income taxes could lead lawmakers to rely more heavily on other revenue sources, such as sales taxes and fees, or make reductions to public services and programs.
The proposed amendment went through Iowa’s required constitutional amendment process. Under state law, a proposed amendment must pass two consecutive General Assemblies in identical form before being placed on a statewide ballot for voter consideration.
If the unofficial results are confirmed, Amendment 1 would become the 52nd amendment to Iowa’s Constitution.
Election results remain unofficial until they are certified.
