The Ballot Brief
Iowa ballot measures · 2026

Constitutional Amendment (Public Measure 1) Taxation Limitations, Two-Thirds Vote for Income Tax Increases

Ballot measures › Iowa 2026 › Constitutional Amendment (Public Measure 1)

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Constitutional amendment (legislative referral)On the November 3, 2026 ballot

Did it pass? The official answer comes November 30.

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The State board of canvassers certifies the result. The result appears on this page that day.

What local news is reporting

Not official yetUpdated November 4, 2026

This report is cited to the outlet that published it. We do not call results. Official running count: Iowa official results.

Constitutional Amendment (Public Measure 1): Taxation Limitations, Two-Thirds Vote for Income Tax Increases
Yes led with 56.2% as of November 4, 2026, Iowa Public Radio reported.Iowa Public Radio, “Iowa voters favor Amendment 1”, November 4, 2026. Unofficial until certified.

Reports are checked daily until Iowa certifies on November 30; the official result is the state's certified count.

Iowa Constitutional Amendment (Public Measure 1) (Taxation Limitations, Two-Thirds Vote for Income Tax Increases) is on the November 3, 2026 ballot. Ballot 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. The two-thirds requirement also applies to a bill to establish a new tax on any type of income or legal and special reserves imposed by the state, excludes taxes imposed at the option of a local government, and requires a lawsuit challenging the enactment of a bill under this section to be filed no later than one year after enactment.

As of November 4, 2026, Iowa Public Radio reported that Iowa Constitutional Amendment (Public Measure 1) was leading, with yes at 56.2%; the result is unofficial until Iowa certifies it on November 30.

What a yes or no vote means

A YES vote Supports requiring a two-thirds vote of both legislative chambers to pass any bill raising the individual or corporate income tax rate or creating a new state income-based tax.
A NO vote Keeps the current simple-majority requirement for passing income tax increases.
Read the certified ballot question

Ballot 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. The two-thirds requirement also applies to a bill to establish a new tax on any type of income or legal and special reserves imposed by the state, excludes taxes imposed at the option of a local government, and requires a lawsuit challenging the enactment of a bill under this section to be filed no later than one year after enactment.

Verify with the state: official full text and details →.

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About this measure

How it reached the ballot

Constitutional Amendment (Public Measure 1) reached the Iowa ballot as a constitutional amendment (legislative referral).

About this page

Wording above follows the certified ballot language; The Ballot Brief does not take positions on measures.

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