Letter to the Editor: Submitted by Ann Fields

To the Editor:

When Iowans get their ballots for the November 2026 election, there will be an amendment to consider.  Iowa Amendment 1 ”requires two-thirds supermajority vote in both the Iowa House and Senate to raise individual or corporate income tax rates or to create a new income tax.”

For the last 169 years, tax increases had to pass the Iowa House and Iowa Senate by a simple majority.  If this amendment passes, the Senate would need 34 votes, instead of 26 votes, and the House would need 67, instead of 51, to pass an increase in income taxes. Thus, making it harder for the legislature to increase taxes. A minority could block increasing income taxes.

In fiscal year 2025, Iowa had a $26 million deficit and covered the loss with the rainy-day fund. Income for 2025 was 8.5% lower than 2024, and 2026’s income projections are below 2025, due to lower farm income.  What is going to happen when the rainy-day fund runs out?

While not raising income taxes might sound good, it means that when Iowa’s income does not cover its expenses, it will be harder to pass legislation to increase income tax rates.  Therefore, cuts will have to be made.  Or, the legislature could raise other taxes that are not income taxes.

School funding is the largest expense for the state of Iowa. Cuts to schools will be the primary target if there is not enough income to cover expenses. Then schools, both K-12 and colleges, will have to increase their fees and tuitions. This will impact the lower income people who do not have the disposable income to pay the increased fees and tuitions.
Increasing sales tax, gas taxes, road taxes, and taxes on food would also be options.

In the past, higher income earners had to pay a higher rate of taxation, increasing as their income went up. In 1975 Iowans earning higher incomes had to pay a top rate of 13.0%. Now, all Iowans pay the same flat tax of 3.8%, giving the higher income earners a 70% decrease in taxes. Is that fair?  I think not. Even the Bible states, “From everyone who has been given much, much will be demanded.” (Luke 12:42-48)

Don’t be fooled. What has worked for the past 169 years demonstrates that it does not need to be changed.

Ann Fields
Lansing