ITR Foundation

10/19/2026

Reflecting on the Great Recession 📉

Iowa did not raise taxes during the Great Recession - they:

✅ Tapped into Reserve Funds
✅ Implemented Spending Cuts

& we don't think they should have to raise taxes in a future emergency either.

Amendment 1 would safeguard against the government having the ability to quickly raise your taxes.

10/19/2026

From the Quad Cities to Sidney, ITR Foundation continues talking with Iowans about Amendment One.

The communities may be on opposite sides of the state, but the question is the same:

How difficult should it be for lawmakers to raise income taxes?

From Bettendorf to Sidney, known as Rodeo Town, U.S.A., Iowans for Tax Relief Foundation continues to travel across the state, helping taxpayers understand Amendment One ahead of the November 3 election. While these communities sit on opposite sides of Iowa, the conversations centered on a common qu...

10/19/2026

Constitutional amendments do not appear on Iowa ballots very often.

Since 1980, Iowa voters have considered 18 proposed amendments—approving 14 and rejecting four.

On November 3, voters will decide whether Amendment One becomes the next addition to the Iowa Constitution.

On November 3, Iowans will consider a proposed change to their Constitution: Amendment One, which would establish a two-thirds legislative majority to increase state income tax rates. The amendment’s appearance on the ballot represents the culmination of a legislative process that began more than ...

10/18/2026

Amendment One’s path to the ballot took more than two years.

Amendment One’s path to the ballot took more than two years.
2024: House and Senate approval; 2025: Senate approval; 2026: House approval

10/17/2026

Amendment One would not freeze Iowa’s income tax rates.

Future lawmakers could still raise income taxes—but doing so would require support from at least two-thirds of both legislative chambers.

A higher threshold means a tax increase would require broader legislative agreement.

This November, Iowa voters will decide whether to require two-thirds of their representatives to sign off on new or higher income and corporate taxes. If Amendment 1 passes, a new total of 17 states will have bound their legislatures in some similar way. Such debates must be about more than this or....

10/17/2026

Changing Iowa’s Constitution is intentionally difficult.

A proposed amendment must pass both chambers in two consecutive General Assemblies—with an election in between—before voters get the final say.

Amendment One has completed that process.

On November 3, Iowans will consider a proposed change to their Constitution: Amendment One, which would establish a two-thirds legislative majority to increase state income tax rates. The amendment’s appearance on the ballot represents the culmination of a legislative process that began more than ...

10/16/2026

Amendment 1 is NOT just for corporations.

10/16/2026

Iowa would not be alone in requiring broader agreement before certain taxes can be increased.

Sixteen states already have some form of supermajority requirement for tax increases.

10/15/2026

Many people live in Iowa and work remotely because our state is such a great place to live.

James talks about just that in this clip. Take a listen.

10/15/2026

Iowa’s individual income tax rate has fallen from nearly 9% to a 3.8% flat rate.

As states compete for workers, businesses, and investment, tax policy can play an important role in that competition.

Iowa should make it harder for those rates to climb again.

This November, Iowa voters will decide whether to require two-thirds of their representatives to sign off on new or higher income and corporate taxes. If Amendment 1 passes, a new total of 17 states will have bound their legislatures in some similar way. Such debates must be about more than this or....