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Iowa · November 3, 2026 general election · Statewide ballot measure

Public Measure 1: what your vote means

Two-thirds legislative vote for income tax increases. On every Iowa ballot. Official sources checked October 21, 2026.

Public Measure 1 · Legislatively referred constitutional amendment

Two-thirds legislative vote for income tax increases

Heads up: voting YES on this measure removes the simple-majority vote now needed to pass income tax increases and requires two-thirds of each house.

Official ballot title (quoted exactly)

Summary: Provides that any bill to increase the individual income tax rate or the corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, shall require the affirmative votes of at least two-thirds of the members elected to each house of the legislature for passage. Further, the two-thirds majority vote requirement applies to the passage of a bill to establish a new tax on any type of income or legal and special reserves imposed by the state. The requirement excludes taxes imposed at the option of a local government. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment. Shall the following amendment to the Constitution be adopted?

Ballot summary and question as published by the Woodbury County Auditor (election office).

A YES vote means:

A bill raising individual or corporate income tax rates, or creating a new state income tax, would need yes votes from at least two-thirds of the members of each house of the Legislature.

A NO vote means:

Such bills would continue to need a simple majority of each house.

What it would change

  • Who is affected: the Legislature and Iowa taxpayers.
  • Excluded: taxes imposed at the option of a local government.
  • Lawsuits: challenges to whether a bill was properly enacted must be filed within one year.
  • Fiscal impact: No official fiscal statement is published for this amendment.

Who supports it and who opposes it

These lists come from official campaign filings (registered committees) and public endorsements, each linked to its source. They are not complete, and SaveYourState does not endorse anyone listed. Lists checked October 30, 2026.

Who supports it

Who opposes it

Official sources

SaveYourState is independent and nonpartisan, not a government site, and does not take positions on ballot measures. This explainer describes effects only, using the official ballot title, explanatory statement, full text, and fiscal impact statement. If anything here differs from those documents, the official documents control.