The ICC advises a “no” vote on Amendment 1, a proposed constitutional amendment on the ballot in Iowa. If approved, it would require a two-thirds majority in each legislative chamber to raise two types of taxes: personal income and corporate income. In other words, it would give a minority of lawmakers the ability to stop any increases in those taxes. Other taxes could be raised by simple majority vote of the legislature and a signature from the governor.
The ICC has opposed the proposal in the Legislature, arguing that Catholic teaching supports a more progressive form of taxation. If the amendment passes and the state later needs more revenue to maintain current services, legislators may be more likely to raise the sales tax, which would require lower-income people to spend a larger percentage of their income on that tax.
The ICC had a comprehensive statement on taxation in 2003, following opposition to a similar constitutional amendment: https://iowacatholicconference.org/taxation-2003/.
