Iowa’s Taxpayer Relief Fund was created to capture excess revenue for the purpose of income tax relief. Lawmakers believed it would ensure surplus tax collections ended up back in the pockets of taxpayers, not used for more state-level spending. itrfoundation.org/iowas-taxpayer…

Establishing a budget-continuity policy would prevent Iowa from mirroring the fiscal dysfunction seen in Washington and other states. Neither a governor nor the legislature could use the threat of a shutdown as political leverage. itrfoundation.org/avoid-the-d-c-…

Government spending does not drive economic growth. Iowa’s fiscal discipline has helped the state weather past economic uncertainty while advancing tax reforms. By enacting stronger spending limits, adopting better budgeting practices, auditing programs for efficiency, reducing

Roundtable participants emphasized the need for strict limits on local government spending, such as caps on annual property tax revenue growth, arguing that without spending discipline, tax relief will remain out of reach. itrfoundation.org/dubuque-roundt…

Taxpayers must be protected from unchecked growth in local government spending. Statewide limits on tax increases would do that while forcing local governments to live within their means. Over the past two decades, property tax collections in Iowa have increased by close to 110

Taxpayers are told local governments are constrained, budgets are tight, and there’s nowhere left to cut costs. Yet time and again, officials use carefully crafted language to keep revenue flowing, even when debt could have been retired and relief delivered.

A tax cut avoided is still a tax increase. Voters should ask: Is this essential or just nice to have? itrlocal.org/index.php/2025…

Governor Kim Reynolds’ effort to make government more efficient took another major step forward with the release of the final report from the Iowa Department of Government Efficiency (DOGE) Task Force. itrfoundation.org/efficiency-con…

Schools have a core mission: to educate students. In every facet of life, a mission should guide how funds are spent. In education, that means every dollar should first support teaching and learning needs. Only after those needs are met should districts fund what’s considered

Iowa lawmakers should focus on spending limits—like a 2% annual cap on property tax growth—rather than new taxes or state “buy-downs,” ensuring lasting relief through disciplined local budgets. itrfoundation.org/too-many-refor…

Over six years, Iowa has climbed from 44th to 17th in the Tax Foundation’s competitiveness rankings—proof that years of conservative budgeting and tax reform have turned one of America’s least-friendly tax codes into a national model. itrfoundation.org/iowas-flat-tax…

Chronic absenteeism is not just a statistic — it’s an early warning sign of academic failure and long-term disengagement. Students who miss significant instructional time fall behind in reading, math, and other subjects. itrfoundation.org/iowas-absentee…

School bond campaigns often highlight levy rates to suggest affordability, but that figure alone doesn’t reveal how districts spend—or the true cost to taxpayers and students. Looking at districtwide per-student expenditures provides a clearer picture of financial trends and

Across Iowa, more than 40 county hospitals receive a portion of their funding from local property taxpayers, totaling more than $150 million a year. These facilities are often essential—especially in rural areas where they may be the only source of emergency care. But when public

Iowa voters considered 58 bond proposals totaling more than $1.7 billion in potential new borrowing. A majority (57%) of those proposals failed, while only 25 (43%) gained approval. itrfoundation.org/voters-show-re…

ITR Foundation Policy Director John Hendrickson recently joined leading economists and policy experts from across the continent at the 2025 Economic Freedom of North America (EFNA) Network Conference, sponsored by the Fraser Institute and the Bridwell Institute for Economic

Honoring all who served. Thank you will never be enough, but it’s where we start.