Iowa

Iowa has a statutory TEL under Iowa Code Section 8.54. This TEL can be overridden by a simple majority vote.

The base year represents the year the hypothetical Taxpayer's Bill of Rights (TABOR) would have been enacted. Selecting a base year changes how the state’s TABOR is calculated because the annual growth rates of inflation and population change depending on when TABOR is enacted.

Year	Inflation-adjusted Actual Spending
1992	10,947,450,000
1993	11,253,730,000
1994	10,721,900,000
1995	10,579,610,000
1996	11,155,650,000
1997	11,844,450,000
1998	12,102,440,000
1999	12,659,780,000
2000	13,209,000,000
2001	13,632,020,000
2002	12,381,120,000
2003	13,215,930,000
2004	11,349,080,000
2005	12,935,580,000
2006	13,756,160,000
2007	13,606,250,000
2008	13,876,800,000
2009	14,853,960,000
2010	13,640,970,000
2011	13,617,150,000
2012	13,911,430,000
2013	15,322,440,000
2014	14,827,270,000
2015	17,341,900,000
2016	18,107,280,000
2017	17,275,880,000
2018	17,635,660,000
2019	17,084,150,000
2020	17,082,000,000

*All spending figures are in inflation-adjusted 2020 dollars.