Iowa voters are likely to decide in the 2026 election if Iowa’s constitution has a new amendment that sets a higher threshold for future state income tax increases.

The Iowa Senate has given its final approval to the proposed amendment. It would require that super majorities of at least 34 state senators and 67 representatives approve any future increases in the individual income tax or the state’s corporate tax.

Proposed amendments to Iowa’s constitution must win approval in the Iowa Senate and House twice over a four year period. This was the second time the Senate endorsed the proposal, if adopted by voters, this would be the 52nd amendment to Iowa’s Constitution.

Since 2017, Republicans have passed massive tax reforms making Iowa a more competitive state both nationally and in the Midwest, bringing real relief to Iowa families and simplifying our tax code for everyone. We eliminated the inheritance tax and taxes on retirement income. We not only passed a historic flat tax for Iowans, but we accelerated the implementation, with it going into effect Jan. 1 of this year, one year sooner than originally planned. These changes have made Iowa one of the states with the lowest tax rates in the Midwest, and the sixth lowest tax rate in the country.

One of the issues we hear about consistently are health care challenges in rural areas, particularly with the health care workforce and getting people to live and work in all parts of the state. As a state that prides itself with one of the top medical universities in the country, we should ensure taxpayer-supported residency slots and loan repayment programs are for those educated in our state for the benefit of Iowans.

That idea is why the Senate passed House File 516. This bill establishes a minimum threshold of no less than 80 percent of accepted students into the medical and dentistry programs of the University of Iowa and the residency and fellowships at the UIHC are residents of Iowa.

Additionally, the bill provides the opportunity for primary care residencies to participate in a rural rotation exposing them to the rural areas of the state. This bill ensures priority is given to the next generation of Iowans and focuses taxpayer-funded institutions on the changing needs of our state.

Last year, the state of Iowa faced tremendous challenges caused by natural disasters all across our state. From high winds and severe storms to intense flooding and tornadoes, Iowa was hit hard.

While our communities are in the process of recovery, state and local government must be prepared for the uncontrollable events of natural disaster. This year, Gov. Reynolds proposed legislation to ensure the state is ready and able to respond quickly in a disaster. Senate File 619 provides financial assistance in the event of a disaster. Additionally, it puts in safeguards to protect homeowners and businesses who experience damage caused by a disaster and ensures Iowans are working with trustworthy organization throughout recovery.

State Sen. Tim Kraayenbrink, R-Fort Dodge, represents Calhoun, Pocahontas, Sac and Webster counties.