The first regular session of the 91st Iowa General Assembly, though scheduled to adjourn on May 2, continues in an overtime session. Lawmakers have not passed a new state budget, which is required before they can officially adjourn. Some Senators are refusing to vote on any budget bills unless the Iowa Senate first takes up a bill to restrict the use of eminent domain for carbon capture pipelines. Several bills affecting lobbying and campaign finance were introduced during the session but have not passed. Senate Joint Resolution 11, if approved by voters, would amend the Iowa Constitution to require a two-thirds vote of both chambers of the General Assembly to increase the individual or corporate income tax rate. The measure was previously approved in the 2023–2024 legislative session as House Joint Resolution 2006. In order to pass the amendment and send the measure to voters on the November 2026 ballot, the resolution will need to be approved by the state House in the 2026 legislative session because Iowa requires constitutional amendments to pass in two consecutive two-year legislative sessions.