by Brooklyn Draisey, Iowa Capital Dispatch
November 4, 2026
Iowa lawmakers are likely to need a supermajority vote to increase personal and corporate income taxes after approval for a proposed constitutional amendment took the lead Tuesday night.
Amendment 1 had received 56% yes votes to 44% no votes with with all 99 counties reporting Wednesday morning, according to the Iowa Secretary of State’s website.
The amendment would require a two-thirds majority of both the Iowa House and Senate to increase personal or corporate income taxes.
Supporters, mostly Republicans, said imposing the restriction in the state constitution would preserve GOP-backed tax policies, including 3.8% flat-rate income tax approved in 2025. They argue that lawmakers could still raise the income tax as a last resort but would need broad, bipartisan support.
“We’re grateful to everyone who supported Amendment 1, including Governor Reynolds and the lawmakers who helped pass it, as well as the Iowans who voted for it,” said Iowans for Tax Relief President Chris Hagenow in a Wednesday morning statement. “Government should treat tax increases as a last resort, and this amendment makes that principle part of our Constitution. It’s an important step toward greater accountability and stronger protections for taxpayers.”
Democrats and other opponents of the amendment said it would lock in unsustainable tax cuts that largely benefitted Iowa’s highest income earners while creating a billion-dollar state budget deficit. They argue that needed revenue increases would fall on sales taxes and fees that disproportionally affect lower-income Iowans, while spending cuts would hit public schools and services that aid vulnerable residents.
“Amendment 1 was pushed by GOP leadership as a gift to political donors like Bruce Rastetter and billionaire CEOs, who can rest easy knowing the elected officials on their payroll will protect their interest,” said Barb Kalbach, Adair County resident and member of Iowa Citizens for Community Improvement Action Fund. “Meanwhile our schools, libraries, emergency response and other public services will be the first thing on the chopping block when the purse strings tighten. It’s more important now than ever that we stay vigilant, follow the money, and stay steadfast in the long-haul fight to turn this issue around.”
Changing Iowa’s constitution is a multiyear process. A resolution proposing a constitutional amendment must pass two consecutive general assemblies in identical form before going to voters in a general election.
Amendment 1 would be Iowa’s 52nd constitutional amendment.
Editor’s note: This story has been updated to include statements from Iowans for Tax Relief and Iowa Citizens for Community Improvement Action Fund.
Iowa Capital Dispatch is part of States Newsroom, a nonprofit news network supported by grants and a coalition of donors as a 501c(3) public charity. Iowa Capital Dispatch maintains editorial independence. Contact Editor Kathie Obradovich for questions: info@iowacapitaldispatch.com.
