Iowa to Vote on Raising Income Tax Threshold in 2026

Voters will decide if future income tax increases require a two-thirds supermajority to pass the state legislature.

Updated on Oct. 26, 2026 in Taxes

Bold flat-color editorial illustration of the Iowa state capitol dome, representing the upcoming vote on state tax legislative requirements. — Iowans will vote on November 3, 2026, on whether to require a two-thirds legislative supermajority for future income tax increases. AI Illustration. Upload story photo >

Live Poll

Should it require a two-thirds supermajority to pass income tax increases?

Iowans will vote on November 3, 2026, to decide whether to change the legislative requirement for income tax increases. If passed, Amendment 1 would mandate a two-thirds supermajority vote in both legislative chambers for any future income tax hikes.

Why it matters

The outcome of this vote could change how future tax policy is shaped, as raising the legislative hurdle makes it more difficult to implement income tax increases. Households should note this shift as it potentially locks in the state's current tax trajectory for years to come.

Iowa currently maintains a flat income tax rate of 3.8%. Voters are now weighing a proposal to move from a simple majority to a two-thirds supermajority for any future increases to this rate.

The players

Iowa Legislature

The state governing body currently requiring a simple majority to enact changes to income tax rates.

The details

Currently, the Iowa state legislature can pass income tax increases with a simple majority of votes. Amendment 1 seeks to raise this threshold, requiring two-thirds of legislators in both chambers to agree before a rate increase can take effect. This change aims to create a more restrictive environment for future tax legislation, potentially limiting the state's ability to raise income tax revenue through traditional legislative processes.

Iowans will cast their ballots for Amendment 1 on November 3, 2026.
The state implemented its current flat 3.8% income tax rate in 2025.

Money Landscape

This proposal sits within a national trend of states seeking to place constitutional constraints on legislative taxing authority. It marks a departure from the traditional simple-majority process used to manage state budgets historically.

For household budgeting, this vote indicates whether the current 3.8% flat tax rate will become harder to raise in future sessions. Residents should follow the election results to understand the legislative landscape for state income tax policy moving forward.

The takeaway

The November 3 vote on Amendment 1 serves as a high-stakes signal for the future of state income tax policy in Iowa. Taxpayers may wish to track the official election outcome to gauge potential shifts in state budget legislation and future revenue planning.