Constitutional Amendment 1
BALLOT LANGUAGE
WHAT IT MEANS
Yes
No
ARGUMENTS FOR AND AGAINST
Yes
“Government exists to serve taxpayers—not the other way around. Amendment 1 is a commonsense safeguard that makes it much harder for future lawmakers to raise state income taxes, helping ensure higher taxes remain a last resort rather than government's first response.
Amendment 1 requires a two-thirds vote of the Iowa Legislature before state taxes can be increased. It doesn't eliminate the ability to raise taxes, but it encourages government to prioritize responsible spending before asking Iowa families and businesses to pay more. At a time when many Iowans are already feeling the squeeze of higher costs, Amendment 1 puts taxpayers first by making it more difficult for politicians to reach into their pockets.
Right now, it takes only a bare majority for politicians in Des Moines to reach deeper into your paycheck. Amendment 1 raises the bar. If politicians want to raise your income taxes, they’ll need broad agreement — two-thirds of both chambers — to do it.
At a time when Iowans are paying more for groceries, housing, and energy, that’s a commonsense safeguard: no surprise tax hikes, no midnight votes, no simple-majority shortcuts into your wallet.” - Vote Yes on Amendment 1
No
"On Election Day, Iowans will be asked to amend the state constitution. Amendment 1 would raise the bar for increasing the corporate or personal income tax in the Legislature from a simple majority vote to a two-thirds supermajority vote. It would give a powerful minority veto power over fixing our state’s challenges.
This amendment is backed by the same rich donors and corporate lobbyists who have gamed the system for decades to benefit their bottom lines. Now they want to rig the rules against building a fairer tax system where corporations and the rich pay their fair share.
Amendment 1 makes it harder to raise the income tax — the only tax that can be targeted to profitable corporations and the wealthy. If it passes, lawmakers will look for other ways to balance the budget, and many of them will hit working Iowans hardest. Expect them to raise fees, college tuition and the many taxes not covered by Amendment 1, like the sales tax.
After years of tax cuts that mostly benefited the wealthy, Iowa is now running $1 billion deficits. Amendment 1 would make it tough to fix our state budget without cutting services like schools and health care — much less addressing priorities like water quality.
After nearly a decade of trickle-down tax cuts, many Iowans are hurting. Cancer and farm bankruptcies are up, our water is dirtier than ever and public school funding is falling behind. Iowans deserve a fair tax system that makes corporations and the rich pay their fair share." - Fair Taxes for Iowa’s Future
ENDORSEMENTS
Yes
Vote Yes on Amendment 1 (Conservative)
No
Fair Taxes for Iowa’s Future (Liberal)
FINANCIAL BACKING
The following information provides insight into the money being spent to pass or defeat the ballot measure.
Yes
This question is on the ballot in Iowa as a legislatively referred constitutional amendment on November 3, 2026. As of October 10, 2026, the committees formed to support Iowa Amendment 1, Two-Thirds Legislative Vote Requirement for Income Tax Increase Bills Amendment (2026) are:
Selected contributions to "Iowans for Tax Relief PAC" include:
- Scott Randall
- Bob Van Diest
- Peter E. Voorhees
No
This question is on the ballot in Iowa as a legislatively referred constitutional amendment on November 3, 2026. As of October 10, 2026, the committees formed to oppose Iowa Amendment 1, Two-Thirds Legislative Vote Requirement for Income Tax Increase Bills Amendment (2026) are:
Selected contributions to "Fair Taxes For Iowa's Future" include:
As of October 10, 2026, there are no contributions to report.