ITR Live Podcast

On this episode of ITR Live, we welcome Representative Dan Gehlbach (R-Urbandale), who shares his experiences following his first term in the Iowa House. With three years on the Waukee School Board, Rep. Gehlbach brings a valuable perspective on the state's educational system. In the latter part of the episode, we gain insights into the crucial role of legislative leadership in driving these education reforms. The conversation highlights the growing movement to bolster support systems for education stakeholders, ensuring the successful implementation of these reforms. The discussion extends to the state's comprehensive approach to education, covering funding, curriculum, technology, teacher empowerment, and community engagement. Representative Gehlbach has been a conservative champion, and an effective legislator when it comes to not just education issues, but across the full conservative spectrum. He is an important voice in the future of the conservative movement in Iowa.

In this episode of ITR Live, we dive into the recent New York Times/Siena poll that has sent shockwaves through the national political landscape. The discussion delves into the eye-opening numbers of the poll, which should have the Biden campaign and downballot Democrats worried. Chris and John also touch upon the challenges of property tax relief measures and the need for legislative action to continue providing real relief for taxpayers. We look at what is driving the conversation in Nebraska, and how the state-by-state competition on tax policy is real. The discussion highlights the repercussions of unbridled spending and the importance of setting limits to safeguard taxpayers' interests. We also look at the work that Iowa Attorney General Brenna Bird has been doing to push back against the malfeasance and overreach of the Biden administration and how important it is that our leaders stand up to the malicious and dangerous use of the legal system to punish and silence political opponents.

In this episode of ITR Live, Chris and John take a look at ITR's recent work to spread the good news of Iowa's success on tax policy in the state of Iowa. John has had multiple articles picked up in both Iowa and national media: "Iowa Accelerates Transition to a Low Flat Tax" - National Review https://www.nationalreview.com/2024/05/iowa-accelerates-transition-to-a-low-flat-tax/ "Kim Reynolds Keeps Iowa 'Safe-Sane-Steady.' That's Why She Keeps Winning." - Des Moines Register https://www.desmoinesregister.com/story/opinion/columnists/iowa-view/2024/05/07/kim-reynolds-iowa-prosperous-safe-course/73596623007/ We also take a look at recent news articles lamenting the increased dis-enrollments numbers in Iowa's medicaid program. We take a look at the philosophical divide over health care policy, and what might work best for Iowa taxpayers. The City of Des Moines recently hired an outside consulting firm to take a look at ways to reform DART, the metro area's bis service. Here at ITR Live were are always interested in finding ways to deliver government services more efficiently and effectively, as opposed to simply throwing money are service models that clearly aren't working.

Senator Scott Webster (R-Scott) is our guest on this episode of ITR Live. Senator Webster outlines his successful leadership in blocking local UBI initiatives, framing such programs as a misguided approach to welfare that risks entrenching a dependency culture and escalating local taxes. He details the legislative journey and the ideological battles over UBI, emphasizing the potential financial pitfalls for communities tempted by this "latest and greatest way to engineer wealth re-distribution". The conversation shifts to property taxes, where Senator Webster critiques the expansive reach of local governments. He suggests stringent measures to cap their fiscal powers to prevent runaway spending and tax hikes, an idea rooted in his experience on city council and insights into governmental "mission creep". With anecdotes from the senate floor, Webster brings to life the strategic and sometimes heated debates surrounding UBI and tax legislation. These behind-the-scenes stories highlight the complex interplay of policy, politics, and personality in shaping Iowa's legislative landscape. Looking forward, Senator Webster discusses upcoming legislative priorities, including further tax reform and potential initiatives to enhance state economic competitiveness through restrained government spending and efficient regulation.

Responding to Critiques and Editorial Opinions A recent Des Moines Register Editorial blasted government Kim Reynolds and the legislature for taking an "extreme path" and that Iowans should worry what might come next. ITR Live takes a look at the absurdity of this piece, highlighting that Iowa voters elected Governor Reynolds by a substantial margin, and also elected wide conservative majorities in the House and Senate. Further, many of the policies criticized by the Register are favored by a clear majority of Iowans. Central to the defense against claims of extremism is the assertion that the policies enacted reflect the will of the Iowa electorate, as evidenced by the electoral outcomes that granted majorities to the proponents of the current legislative agenda. This perspective underscores the democratic basis of the policy directions pursued, arguing that they are not the result of unilateral or authoritarian impulses, but rather the fulfillment of a mandate given by the state's voters. The discussion extends to the implications of these policies, examining how they align with Iowa's values and the expectations placed on elected officials to enact reforms responsive to the electorate's desires. Fiscal Responsibility and Taxpayer Rights The debate over fiscal responsibility and the recent tax reductions have brought to light the core question of how governments should manage taxpayer money. The assertion that reducing taxes by $1 billion over two years, represents a significant shift towards acknowledging over-taxation and reflects a commitment to returning the surplus to the taxpayers. This approach underscores a philosophical stance on fiscal prudence and the belief that government should operate within its means while also respecting the financial burdens on its citizens. Prioritizing Taxpayer Interests: At the heart of fiscal responsibility debates is the principle that taxpayer funds are not limitless resources for governmental disposal. The emphasis on reducing tax burdens seeks to align government spending with actual needs rather than desired expanses. Long-term Fiscal Planning: The strategic approach to Iowa's budgetary considerations suggests a shift towards long-term financial stability, focusing on sustainable growth and future taxpayer savings. You can read John’s budget report at ITRFoundation.org: https://itrfoundation.org/pro-growth-policies-and-conservative-reforms-stand-out-in-session-recap/

This episode of ITR Live takes a look at some of the high points for Iowa taxpayers out of the 2024 Iowa legislative session. The conclusion of this year’s session has brought with it several key outcomes that signal a brighter future for Iowa taxpayers. The acceleration toward a flat income tax structure is expected to make Iowa one of the states with the lowest income tax rates, a notable departure from its previous high-tax regime. The reduction to a 3.8% flat tax rate from the progressive system that had rates as high as nearly 9% marks a significant milestone in the state's tax policy evolution. As Iowa continues on this path of fiscal reform and responsibility, the implications extend beyond immediate tax savings. The measures implemented today lay the groundwork for a more prosperous and financially stable future for all Iowans. With a continued focus on responsible spending, investment in essential services like education, and a commitment to maintaining a competitive tax environment, Iowa sets a precedent for fiscal policy that balances growth with responsibility. Moreover, the discussion around potential future tax legislation indicates an ongoing commitment to adjusting and refining Iowa's fiscal policies to meet the evolving needs of its residents and the economy. The considerations of spending restraints alongside these reforms highlight a holistic approach to governance that prioritizes both taxpayer relief and the sustainable provision of state services. The regulatory reform bill introduced this session, albeit with some provisions pared down, represents a crucial step in recalibrating the balance between necessary oversight and economic freedom. With new rules requiring cost-benefit analysis and a sunset provision on regulations, Iowa aims to prune excessive regulation, thereby fostering a more conducive environment for business and innovation.

As the 2024 Iowa legislative session nears adjournment for the year, progress has been made on several high-profile, pro-taxpayer bills. ITR Live is here with an update on several pieces of legislation that are on track to be enacted in the legislature’s closing days. Income Tax Changes The recent discussions on income tax changes have outlined significant adjustments towards a simpler and fairer tax system. The proposal includes an acceleration of the flat tax rate to a lower 3.8% flat tax by 2025. Property Tax Changes The ongoing efforts in property tax reform highlight the need for simplification and clarity in the tax system. The goal is to make property taxes more understandable and fair for all stakeholders. Despite the complexities involved in restructuring property taxes, there is a emphasis on streamlining the process to ensure transparency and accessibility to taxpayers. Universal Basic Income The recent legislation on universal basic income (UBI) has garnered attention for its potential impact on social welfare programs. The bill prohibits local governments from implementing UBI programs, citing concerns about traditional welfare systems and wealth redistribution schemes. The State Senate recently passed this bill which is now awaiting the Governor's signature. Regulatory Reform The emphasis on regulatory reform addresses the necessity of streamlining regulatory processes to enhance efficiency and responsiveness. By identifying opportunities for regulatory improvements, policymakers aim to create a more conducive business environment and address potential challenges in the regulatory landscape. The ongoing discussions on regulatory reform underscore the importance of adapting to changing economic dynamics and fostering innovation while ensuring compliance with regulatory standards. Boards and Commissions The proposed plan to combine and streamline boards and commissions reflects a strategic approach towards governance efficiency. By consolidating various boards and commissions, the state aims to enhance coordination, reduce redundancies, and optimize resources. This initiative signifies a broader effort to improve decision-making processes and align regulatory oversight for better governance outcomes.

In today's episode of ITR Live, we delve into the challenges third-party candidates face on the political landscape. We discuss the hurdles these candidates encounter to gain ballot access, with a keen focus on signature collection and the grassroots support it implies. Beyond ensuring candidacy, it is a litmus test for a campaign’s viability. Our discussion also highlights the role of notable figures like RFK Jr., who bring attention to third-party influence, despite skepticism regarding their tangible impact on elections. In the second part of the discussion, we explore fiscal policy and the changing landscape leading up to the 2024 elections. We look at the true cost of government to the average Iowan, and what two proposed constitutional amendments mean for the future of our state.

As the legislative session approaches its concluding weeks, there are several important topics and legislative actions that have surfaced, garnering both public attention and lawmaker debate. This flurry of activities includes the reassessment of education spending, the passionate discussion on traffic surveillance, and the robust considerations on land ownership. A significant bill that has seen advancement is one addressing foreign ownership of Iowa land. The bill, now signed into law, aims to bring greater transparency to the issue while remaining sensitive to national security concerns, particularly regarding the potential for foreign, notably Chinese, acquisition of farmland and other critical infrastructure within the United States. Another recurring and contentious topic within the legislative scope is the regulation of traffic cameras throughout Iowa. This issue resurfaces annually, showcasing the divide between personal freedoms and public safety measures. The latest legislative attempt proposed to require state approval for the installation of local traffic cameras, which again sparked rigorous debate. John has an in-depth report on the 17th edition of the “Rich States, Poor States” report which offers Iowa valuable insights into the factors that contribute to a state's economic success. Iowa's current rankings—34th for economic outlook and 36th for economic performance—underline the urgency for the state to refine its fiscal approach if it hopes to compete more robustly on a national level. Iowa’s methodical and prudent approach to tax reform and controlled spending will bear fruit in time. By staying the course with a long-term perspective—focusing on sustainable growth, continued tax relief, and upholding the principles of federalism and state sovereignty—Iowa aims to create an undeniable success story that can be leveraged to advocate for similar policies in other states languishing under less effective governance.

In this episode of ITR Live, Chris Hagenow, Chris Ingstad, and John Hendrickson engage in a comprehensive discussion on local government budgeting and its current implications to taxpayers. They probe into the challenges faced by citizens due to expansive budget growth, noting Dallas County's proposed 25% hike in property tax revenue as a compelling example. As household expenditures are rising with no corresponding rise in income, the discussion centers on how the justifications for such tax increases don’t quite align with the fiscal realities faced by everyday citizens. In exploring the feedback from public budget hearings, the team evaluates how some hearing formats serve to exacerbate, rather than alleviate, public discontent. They argue for a fresh approach—one that inspires engagement, makes room for taxpayer concerns, and bridges the apparent disconnect between the decision-makers and their electorate. By focusing on the concept of sensible spending and accountability, they emphasize the importance of local governments prioritizing expenditure alongside actual growth rates, and not losing sight of the individuals bearing the tax burden. As they navigate the ongoing discourse on local budgeting and taxation, the team strives to cast a light on the delicate balance of governmental power and its responsibilities.

On this episode of the gold standard in Iowa conservative podcasts, Chris Hagenow and John Hendrickson review the recent ITR/NFIB Tax Day Luncheon held in Des Moines. The keynote speaker was Grover Norquist of Americans for Tax Reform followed by a panel conversation with the House and Senate Ways and Means committee chairmen, Representative Bobby Kaufmann and Senator Dan Dawson. The state of Iowa has been making notable strides in implementing strategic tax policies that have not only benefited its residents but have also become a model for other states to follow. These innovative tax initiatives and the move towards a more advantageous fiscal environment were highlighted during an esteemed gathering, which provides insights into the state's successful approaches and the national recognition it is gaining. The cornerstone of Iowa's economic strategy has included significant tax reductions, which have been a driving force behind the state's strengthening financial status. Advocates for this fiscal direction argue that Iowa's trajectory towards a flat tax, with the ultimate goal being a zero-tax environment, is essential for fostering growth. The idea of moving to a tax framework that is both simpler and lighter not only promises to boost economic activity but also ensures a climate that is more welcoming to businesses and individuals alike. Moreover, the approach to tax reform in Iowa has been done responsibly, always with a careful eye on the impact to the state's services and fiscal health. This balanced methodology underpins the broader ambitions to create a tax system that is less burdensome while remaining sustainable, embodying what many fiscal conservatives deem to be a pragmatic and prudent path to economic reform. Iowa's approach to tax reform has not gone unnoticed outside its borders; it is a topic of discussion at the national level due to its implications for broader policymaking and inter-state competition. Leaders and analysts from various parts of the country have observed Iowa's initiatives, especially recognizing the blend of tax amendments and educational choices being offered within the state. The prominence of tax issues in national discourse is reflected in historical trends, such as the political shifts observed in the United States Congress since the mid-1990s. The enduring influence of tax policy on political success was markedly evidenced by the assertion that the Republican takeover in Congress at that time was due in large part to a strong stance against tax hikes. This perspective aligns with the notion that candidate fidelity to tax pledges can significantly influence electoral outcomes—a view that reinforces the Iowa experience where promises of tax cuts have secured political victories and ongoing public support.

Alan Ostergren of the Kirkwood Institute joins ITR Live for a turn in John Hendrickson’s spot. Alan and Chris talk about the political climate in Iowa and what we might be able to expect in the 2024 elections. Iowa's political environment is increasingly becoming more favorable for Republicans, largely thanks to a cohesive strategy and rising voter alignment with conservative values. Polling data suggests a significant lead for the Republican party, pointing toward a dominating performance in upcoming elections. What contributes to this tilt? Firstly, national issues such as high inflation, government spending, immigration, and a general dissatisfaction with the current administration are weighing heavily on voters. These concerns have historically pushed the electorate towards seeking change, which in this case, appears to be synonymous with Republican leadership. Furthermore, the personal dynamics and characteristics of individual candidates, their ability to connect with their constituents, and their work ethic play crucial roles in securing votes. Candidates who are deeply embedded in their communities and can navigate the complexity of both local and national issues are poised for success. The intersection of litigation and legislation on gender balance laws in Iowa serves as a fascinating case study. The timing of the legal challenge against gender quotas led to success in repealing Iowa’s strict requirement which elevated arbitrary quotas over selection based on merit. Kirkwood Institute was critical in helping the legislature secure a win on this issue.

On this episode of ITR Live, we are joined by Jonathan Williams, ALEC’s Chief Economist and SVP of Policy. Jonathan is involved in educating state legislators on the principles of limited government, free markets, and federalism, and works with them to highlight conservative priorities that resonate with the public. Jonathan has been a key figure in promoting ideas for states to become more economically competitive. Jonathan understands very well why Iowa's approach to tax policy has been touted as the "gold standard" not only for its strategic tax cuts but also for its comprehensive tax reforms. The trajectory that began with tax reductions has transitioned into a model of sustainable and equitable tax structures, propelling the state forward both in terms of economic health and investment attractiveness. Even beyond fiscal policy, Iowa has made strides in advancing educational initiatives, thus securing its position as a leader in conservative reform. Iowa's competitive edge is sharpened by the ongoing contest not only among its peers in the Midwest but also on the wider national level. This competition drives states like Iowa to continuously refine and innovate their policies to stay ahead, a testament to the dynamic nature of America's federal system. Known as the "laboratories of democracy," states like Iowa lead by example, showing that lower tax rates, minimal government intervention, and free-market principles lead to significant socioeconomic benefits. This state competition is core to driving policies that champion growth, ensuring that states remain attractive to business and talent alike. Iowa, through its series of successful reforms, has showcased that the race for economic excellence is an ongoing one, requiring constant vigilance and a willingness to embrace change. Iowa's consideration of two taxpayer protection amendments marks another evolutionary step in how the state approaches fiscal governance. One proposal would require a two-thirds majority in both legislative houses for any increase in taxes, adding a layer of protection against sudden or poorly considered tax hikes. The other aims to constitutionally protect the state's move to a flat tax system, solidifying a long-term commitment to a policy that has demonstrated success in creating a thriving, stable economy. Taxpayer protection legislation such as this reflects a broader movement within conservative circles to establish bulwarks against erratic fiscal policies that could disrupt economic growth and citizen well-being. These kinds of rigorous standards incentivize lawmakers to prioritize funding for essential services and to carefully evaluate the long-term ramifications of their budgetary decisions. As the effects of the Tax Cuts and Jobs Act and current federal budget proposals continue to unfold, there exists an ongoing debate regarding the permanence and extension of various tax policies. The assumption that individual tax cuts will sunset as stipulated by the Senate can lead to substantial tax increases if no action is taken. This further underscores the need for vigilance and proactive measures at both the state and federal levels to maintain a tax environment conducive to growth and the well-being of citizens. The principle of federalism underpins America's political system, dividing powers between national and state governments. Each state's autonomy to craft its own fiscal and regulatory strategies is a cornerstone of federalism that allows diversity and innovation in policy-making to thrive. This becomes particularly relevant when states defy blanket federal policies in favor of more localized solutions aimed at addressing specific regional challenges.

In the episode of ITR Live, we provide a wide-ranging update on what’s happening in in the Capitol. More specifically we dive into the complex yet vital world of state regulation and the legislature's role in its making, monitoring, and implementation in Iowa. The function of legislative oversight is a cornerstone of democratic governance. It ensures that rules and regulations, which have a substantial impact on the lives of Iowans, are thoroughly scrutinized and re-evaluated when necessary. The recent action taken on a sports gaming rule is a reminder of the legislature's important role in maintaining a balance between administrative authority and democratic accountability. The principle of legislative oversight serves as an important mechanism to prevent the unilateral imposition of rules without sufficient representative consideration. It also empowers elected officials to represent the interests of their constituents appropriately. The fact that such occurrences are rare signifies the gravity of the decision and the weight it carries in the legislative process. The Biden Administration's "Reign of Terror" on the Economy The economic strategies proposed by President Joe Biden have met with strong opposition from detractors who argue against the long-term viability of hefty tax hikes and significant government spending. Critics point to the potential economic consequences of a shift from the corporate tax rate of 21% to 28%, sounding the alarm that it could result in a corporate tax higher than in China, traditionally viewed as less market-friendly. The outcry extends beyond corporate taxes. Proposed changes in capital gains and dividends taxation could similarly position the United States unfavorably when compared to global competitors. There's also concern regarding Biden's plan for a second death tax, which could especially harm small businesses and farmers, segments often considered to be the backbone of the American economy. The critique doesn't stop with taxation. Detractors cite the absence of a clear plan to address both federal debt and the potential sunset of certain provisions of the Tax Cuts and Jobs Act. Without permanent renewal, taxpayers across income brackets could face marked increases, adding to an already tense fiscal climate.

Mitch McConnell's Tenure Undoubtedly, a lasting highlight of McConnell’s time as a leading Republican is his influence on the federal judiciary. McConnell’s strategic decision not to fill the Merrick Garland Supreme Court vacancy until after the 2016 election is seen as a pivotal move that profoundly altered the course of the American judiciary. The appointment of three Supreme Court justices and numerous conservative federal judges throughout the court system stands as a testament to his steadfastness in utilizing political capital when crucial. This impact will extend for generations, establishing a conservative constitutional interpretation framework. The significance of this judicial shift is magnified against the backdrop of escalating contentious social and political issues, with the courts often serving as the arbiters of these profound disputes. McConnell's prioritization of judicial appointments will shape constitutional law long into the future, similarly to how Franklin Roosevelt's New Deal-era appointments did over half a century ago. These judges are not just a legacy in name but in the enduring substance of American jurisprudence. The E-Verify Legislation and Its Potential Effects Moving towards state matters, an important development in Iowa's legislation has been the renewed push for mandating the use of E-Verify by businesses. The Iowa State Senate's passing of the E-Verify bill signifies a major step toward enforcing stricter employment verification practices, aiming to ensure that employees are legally authorized to work in the United States. This measure is aimed at tightening the reins on illegal immigration and is among various initiatives across states to address immigration policy concerns. The E-Verify system, though facing criticism from various quarters for its implications on business operations and the job market, is seen by many as a practical step in restoring order within immigration systems. It reflects a broadening approach to handle contemporary immigration challenges through a compliance-based strategy. State legislatures like Iowa are looking to E-Verify as a tool that, when wielded properly, can potentially contribute to a more structured and law-abiding employment environment. The Unfolding Controversy Over Local Universal Basic Income Initiatives An issue juxtaposing national discussions and local activism is the emergence of Universal Basic Income (UBI) pilot projects in places like Polk County, Iowa. The Iowa House is considering a bill to halt such initiatives, amid arguments that cut across principles of local governance, fiscal responsibility, and ideological divisions. UBI projects represent a radical shift in welfare policy and attract fierce debate over their economic viability and social implications. While advocates say UBI can alleviate poverty and adjust to a changing job market, resulting from automation and job displacement, detractors condemn such policies as unsustainable, ultimately violating free market principles and leading to government dependency. The contention in Iowa about UBI is a microcosm of the larger debate over local control. The philosophical battle pits those who believe in the sanctity of local decision-making against those who argue for a more centralized approach, especially when dealing with wide-reaching socioeconomic policies. The Ripple Effects of National Politics on State Legislative Elections The impact of national politics on state legislative races cannot be underestimated. With voters heavily influenced by the sweeping themes of presidential narratives, such as those involving President Donald Trump or President Joe Biden, local elections often echo the sentiment of larger political battles. For example, contentious issues like immigration reform, handling of U.S.-China relations, and abortion policy have radiated from the federal arena down to state-level politics. The track record of state issues shaping legislative election results is mixed. While some high-profile state legislative bills, such as the fetal heartbeat bill and judicial nominating reform, have generated intense interest, their influence on election outcomes is often less pronounced than anticipated. Instead, what is observed is a complex interplay where national topics can determine voter turnout, energize specific bases, or serve as a tool for political attack ads.

In the latest episode of the ITR podcast, Chris and John delve into a comprehensive update on the legislative landscape following the initial legislative funnel. Their discussion covers the trajectory of several pivotal bills, including the governor's tax initiative which has successfully advanced through a subcommittee. They also explore the vibrant debates and developments surrounding various legislative matters such as the farmland legislation, proposals for a guaranteed income, and the consolidation of boards and commissions. John further examines the House's efforts towards enhancing civics education and the regulatory reform bill, underscoring the potential impact of these legislative endeavors on policy and governance. John inaugurates the ITR Live Editorial segment by addressing the perceived threats to democracy, critiquing the strategies of certain factions aimed at altering the democratic fabric. He critically examines calls to dismantle the Electoral College, the proposition to expand the Supreme Court, and the push for statehood for the District of Columbia and Puerto Rico as maneuvers to tip political scales. Specifically, he underlines the implications of such actions on constitutional freedoms, with a keen focus on religious liberty. John challenges the narrative that labels specific individuals or groups as democratic threats, instead urging a reassessment of who genuinely endangers democratic principles. Drawing parallels with historical narratives, John scrutinizes the accusations levied against contemporary figures against those made against past political icons like Ronald Reagan and Barry Goldwater. Through this historical lens, he disputes the dominant narratives that cast a shadow over certain leadership figures, inviting the audience to look beyond the accusations of warmongering and threats to democracy. He also condemns the exploitation of fear by political establishments to manipulate public opinion and policy, particularly criticizing the misrepresentation of skeptics of unchecked financial aid to Ukraine as adversaries of NATO and proponents of European domination by Putin. The discussion transitions to the American Political Science Association's recent Presidential Greatness Survey, where the hosts share insights into the rankings. Lincoln's top placement, owing to his pivotal role in preserving the union, sparks no surprise. However, the hosts express varied views on FDR's high ranking, debating his legacy and the implications of government expansion. The conversation evolves into a broader discourse on how presidents associated with governmental growth are often favorably ranked, prompting a critical examination of the criteria influencing such assessments. The hosts navigate through comparisons and personal perspectives that shape the historical appraisal of presidents, highlighting the subjective nature of such evaluations. The episode concludes with a reflection on the fascination with presidential rankings among historians and political scientists. The hosts dissect the nuanced criteria and perceptions that influence these rankings, offering listeners a deeper understanding of the complexities involved in assessing presidential legacies. This engaging dialogue not only sheds light on the multifaceted process of historical evaluation but also encourages a thoughtful consideration of the diverse factors that sculpt the legacy of America's presidents.

Political Stability: Iowa Remains Solidly Republican The most recent Iowans for Tax Relief Foundation Poll, conducted by Cygnal, shows a majority of Iowans believe our country is headed in the wrong direction. More than two-thirds (68.2%) of those surveyed believe the United States is off on the wrong track, including an overwhelming majority of Republicans (92%) and Independents (72%). President Joe Biden was similarly unpopular, with a substantial majority of Iowans (64.7%) holding an unfavorable opinion of the president. Looking ahead to the 2024 presidential election, a potential rematch of the 2020 race showed Donald Trump (49.2%) was preferred over Joe Biden (40.0%). Similarly, the generic Republican candidate (49.9%) holds a lead over the generic Democratic candidate (37.6%) in this year's Congressional contests. Issue Questions: Taxes and Constitutional Protections While the political landscape is a key focus, the ITR Foundation Poll also offers valuable insights into Iowans' expectations on various issues. One topic that consistently resonates with respondents is taxes, which further solidifies Iowa's Republican identity. Demand for Tax Protections: The Iowans' ire towards taxes is apparent, and they overwhelmingly support implementing constitutional protections against future tax increases. Chris Hagenow, ecstatically analyzing these numbers, assures listeners that these findings unequivocally demonstrate Iowans' desires. Their tax burdens have become a defining point for Iowa citizens, and they want their state legislators to pick up the proposals and champion their cause. Support for Tax Reductions: Delving into the tax-related issue questions, it becomes evident that Iowans harbor strong support for tax reduction initiatives. According to the ITR Foundation Poll, reducing property and income tax burdens are particularly important to voters. Their stance aligns perfectly with the actions taken by the state legislature and the governor, who continue to champion tax cuts that align with Iowans' desires. Supermajority Voting and the Income Tax Amendment: Lending further weight to Iowans' demand for lower taxes, strong support was evident for the legislature's resolution to allow Iowans to vote on the introduction of a supermajority. Additionally, the implementation of an income tax amendment, essentially progressing towards a flat tax, garnered resounding enthusiasm. The ITR Foundation poll results reinforce the sentiment that Iowans want lower tax burdens and demand constitutional safeguards for their tax policies. The overwhelming support for the two-thirds supermajority requirement to raise taxes and the growing interest in a flat tax system present a clear call to action for the Iowa legislature. It is evident that Iowans are ready for change and in favor of innovative solutions to address their tax concerns. For further insights, access the ITR Foundation poll at itrfoundation.org or taxrelief.org.

The landscape of conservative political discourse is continuously shaped and reshaped by pivotal events and figures, both past and current. In the following article, we delve into several key conversations that frequently animate conservative circles, including Russia's historical narrative, reflections on the COVID-19 response, and the ongoing debate surrounding the binary nature of gender. Recent high-profile interviews like Tucker Carlson's with Vladimir Putin have brought the Russian perspective into the limelight. While these interactions provide a stage for Russia to articulate its viewpoint on historical matters, critics often perceive such discussions less as genuine diplomacy and more as aggressive posturing. From Russia's standpoint, their history cannot be disentangled from the present, particularly regarding their relationships and tensions with neighboring nations. The disbursement of foreign aid by American legislators, particularly towards countries of strategic interest like Ukraine, Israel, and Taiwan, raises vibrant discussions regarding the prioritization of international versus domestic interests. The conservative perspective often leans towards skepticism about the effectiveness and accountability of such substantial financial support to foreign nations. There's an undercurrent of thought questioning the prudence of involving the U.S. in conflicts that may not directly impact national security or the well-being of American citizens. On a more localized level, the unique nature of legislative sessions and the role of conservative leadership during such periods is an area of keen interest. The philosophy that government should be limited and intentional in its actions resonates with the conservative discourse. Hence, a quiet legislative year is not inherently troubling; it may reflect a considered approach where not acting is deemed preferable to acting without clear conservative objectives. Such perspectives emphasize the belief in strategic governance that is truly in service of conservative principles, rather than in the interests of political expediency. Tax legislation remains a prominent subject for conservative policymakers who discern the implications of fiscal policies on economic competitiveness. While large-scale tax reforms like the Tax Cuts and Jobs Act draw considerable attention and debate, it is the more nuanced, smaller-scale changes that often play crucial roles in shaping fiscal policy. At a state level, legislation that may appear minor can have significant impacts, driving greater efficiency and competitiveness without drawing the spotlight. In Iowa, lawmakers have introduced multiple pro-taxpayer constitutional amendments. These amendments can provide long-term stability by preventing future legislative bodies from easily overturning established fiscal safeguards. Broadly speaking, such amendments necessitate widespread support, reflecting a collective consensus on fundamental fiscal management principles. The introduction and potential ratification of these amendments evidence the steady work within state legislatures aimed at refining and fortifying the fiscal frameworks. These efforts go beyond the day-to-day policymaking and offer a perspective that is strategic in scope, seeking to instill enduring policies that support prudent financial governance.

The Des Moines Register recently published an objective piece, which brought to light the outcomes of recent educational reforms, such as Education Savings Accounts (ESAs). Contrary to fearful forecasts of doom for public schools – particularly in rural areas – the actual movement of students to private schools has occurred predominantly in more populated areas where private schools are already established. In the legislature this year is the progression of a bill that would allow local governments to establish rent control policies. This initiative offers a stark contrast to the free-market principles traditionally upheld in Iowa. Rent control would fundamentally alter Iowa's housing market, potentially leading to decreased quality and quantity of available rental units. Governor Kim Reynolds is taking a proactive stance on addressing the crisis at the southern border by sending the highway patrol to assist in Texas. This action comes in response to the Biden administration's lack of responsibility in securing the border. The influx of illegal immigration affects not only the border states but also has a significant impact on other states, including Iowa. Governor Reynolds' decision showcases her dedication to protecting the interests of the people and recognizing the financial burden it imposes on taxpayers. President Biden's proposed immigration bill is a mere gimmick. It is a 400-page disaster that fails to effectively address the issues at hand. This observation raises legitimate concerns about whether Biden truly understands the magnitude of the crisis and how it affects the American people. Furthermore, it is disheartening to see that only a fraction of the proposed funding in the bill is allocated to border security. There is a little over 60 billion dollars for Ukraine but a meager 20 billion for the border. This allocation of resources raises questions about Biden's priorities and whether he truly comprehends the urgency of the situation at the border. President Biden does not need this bill to address the crisis. Biden already possesses the full power and authority of the United States government to take decisive action. Yet, he fails to utilize these resources effectively. It appears that Biden is using the bill as an excuse, waiting for its passage to address the crisis, instead of taking immediate action.

## The Emergence of a Tax Reform Agreement Iowa's leadership on tax policy has set the stage for an extraordinary era in the state's fiscal management and potential economic growth. After a series of surpluses and the amassing of a substantial balance in the taxpayer relief fund, Iowa is poised to solidify its reputation as a leader in conservative budgeting and tax relief. The recent alignment between the state's House and Senate on a forthcoming tax policy not only underscores their commitment to bolstering Iowa’s economy, but it also reveals the state’s robust fiscal foundation amidst the broader national economic challenges. The implications of this alignment are far-reaching. With a bipartisan consensus, tax reforms are more likely to be executed swiftly and efficiently, impacting tax year 2024 and allowing residents and businesses to plan accordingly. These reforms aim not just to adjust and reduce tax rates but to pave the way toward the eventual elimination of income tax, positioning Iowa as a bastion of financial prosperity and a competitive player for both businesses and individual taxpayers. ## Strengthening Fiscal Policy Through Constitutional Amendments Iowa's pursuit of a more robust and resilient financial structure is also visible in the realm of constitutional amendments. Currently, there are two key proposals under consideration aimed at reinforcing Iowa's commitment to prudent fiscal governance. ### Mandatory Supermajority for Tax Increases The first constitutional amendment proposed requires a supermajority vote in both legislative houses to enact individual or corporate income tax hikes. - A two-thirds majority vote would act as a formidable barrier against tax increases, compelling a high level of bipartisan support for such actions. - Approximately 16 other states have supermajority provisions for tax increases, signaling the commonality and validity of this protective measure. ### Establishment of a Flat Tax The second constitutional amendment is a groundbreaking proposal to enshrine the flat tax into the state constitution. - This would bar future legislatures from shifting back to a progressive tax system with multiple brackets. - Advocates argue that a flat tax system is more straightforward, equitable, and efficient for all taxpayers. ## Future Prospects for Iowa's Economy With its drive to refine tax structures and codify fiscal responsibility, Iowa paves a path that could yield significant economic progress and stability. The potential benefits extend beyond immediate tax relief, suggesting long-term gains in terms of economic competitiveness and attractiveness to both individuals and businesses. - A fiscally responsible environment is likely to yield benefits that permeate through the state's economy, enhancing prosperity for its residents. - The implementation of balanced fiscal policies can lead to a more predictable business environment, thereby fostering long-term growth and sustainability. In moving forward with these initiatives, Iowa sets an ambitious course for a future where fiscal responsibility and economic growth go hand in hand, making it an attractive destination for both taxpayers and corporations alike. The state's strategies and proposed constitutional amendments place it on the cusp of becoming a template for fiscal excellence in the United States.

# # Freedom and Liberty in Western Thought Freedom and liberty are terms often used synonymously in political dialogue, especially within conservative circles. However, these terms carry distinct meanings and have been subjects of philosophical debates throughout the history of Western civilization. The idea of freedom often relates to the power or right to act, speak, or think as one wants without hindrance or restraint. Liberty, on the other hand, is commonly associated with the state of being free within society from oppressive restrictions imposed by authority on one's way of life, behavior, or political views. It carries a notion of having the agency within a system of laws which ensures not only personal freedoms but the rights of others as well. Delving into the foundations laid by Greek intellectuals, the dialogues surrounding freedom and liberty are heavily influenced by classical thought. For instance, Roman philosopher Cicero proposed the concept of "ordered liberty," which implies that true liberty requires a framework of moral and societal obligations, reflecting a form of natural law. This school of thought had profound effects on influential figures like John Adams and Thomas Jefferson, as well as the creation of legal and political structures in the Western world. The conversation doesn't stop with the Romans; it extends to the influence of Christian theology on notions of freedom and liberty. The Christian perspective, particularly in the tradition of figures like Martin Luther and John Calvin, intertwined theological discourses with those of governance. They argued for an individual's spiritual freedom through Christ, whilst also articulating the importance of civil structures that ensure ordered liberty, such as separation of powers, checks and balances, and federalism. ## Evaluating Tax Policy and Economic Reforms in Iowa As the Iowa legislative session progresses, attention is turning towards tax policy, a matter typically addressed later in session. Behind-the-scenes discussions pave the way for eventual public debates in matters of subcommittees and committees. Iowa has historically maintained a reputation for sound fiscal management, often contrasting itself with the federal government's approach. The anticipation of a new income tax bill signals the continued effort to optimize the state's financial systems, potentially setting a precedent for responsible governance. Moreover, Iowa's handling of tax policy occurs in parallel with state budget formulation, reflecting the delicate balance between government revenue and expenditure. Commitment to containing state spending has been a notable strategy, positioning Iowa differently compared to states with more aggressive spending habits. This fiscal conservatism reinforces Iowa's status as a model for achieving sustainable economic growth.

## Border Security Border security remains a complex and divisive issue in American politics. Securing national borders is integral to a country's sovereignty and security. The United States is no exception to this rule, especially when it comes to its southern border with Mexico. While calls for a secure border resonate with a wide range of the populace, methodologies and the underpinning reasons for a secure border are subjects of political contention. For many, the focus is on curbing illegal immigration and its associated challenges such as human trafficking, drug smuggling, and potential security threats. Recent Supreme Court decisions pertaining to border security have brought into sharp relief the intricate balance between federal and state authority. These high-profile cases highlight the constitutional debates that arise when states take unilateral action to fortify their borders, as seen with the state of Texas's efforts to combat the influx of illegal crossings. While the federal government holds the primary responsibility for securing the nation's borders, state-level initiatives have underscored a persistent tension and a desire for more robust enforcement measures that reflect local priorities and concerns. ## Presidential Politics and Memorabilia Turning to a lighter note in political discourse, the significance of presidential history and memorabilia in shaping public consciousness cannot be overstated. Collecting political memorabilia is more than a hobby; it’s a way through which enthusiasts engage with the nation’s political heritage. Items such as campaign posters, Toby jugs, and unique trinkets serve as tangible connections to the political giants of the past, like Robert A. Taft and Herbert Hoover. Taft, known affectionately as Mr. Republican, was emblematic of the America First brand of conservatism during the mid-20th century. ## Legislative Dynamics and Slow Starts The Iowa legislative session, mirroring other state legislative bodies, often experiences periods of rapid activity juxtaposed with slower, more contemplative times. Factors contributing to these ebbs and flows include holidays, weather disruptions, and even the occurrence of political events such as caucuses. Legislators find themselves navigating complex schedules while aiming to meet constituents' needs and address pressing legislative matters. This pace can influence the type of legislation that advances. While some sessions see a flurry of significant bills, others may focus on fewer, more substantial legislative efforts that require meticulous drafting and consideration. ## Scrutiny of Educational Policy In the realm of education, the AEA bill currently commands attention, indicative of the delicate balance required when it comes to policymaking in this sector. The dialogue around this piece of legislation reflects broader conversations about the allocation of educational resources and the implications for property taxes - all of which are critical to determining the sustainability of funding models and their impact on taxpayers. Additionally, there are legislative efforts that aim to enhance civic education. These bills, while not always at the forefront of policy debates, underscore the importance of inculcating a robust understanding of history and governance among students. Such initiatives strive to fortify the fabric of democracy through informed citizenry.

The Iowa caucuses have long been a pivotal fixture in American politics, serving as an early barometer for presidential hopefuls. These community events go beyond just casting a vote; they are a unique blend of civic duty, social interaction, and grassroots campaigning. The recent caucuses have seen lively participation, which stands as a testament to their significance. Local residents not only exercise their democratic right but also seize the opportunity to engage with neighbors, forge new friendships, and delve into community-oriented discussions. From sharing notes on holiday decorations to braving cold weather in shorts, the camaraderie and local flavor at these gatherings often overshadow the political divide. The caucus environment fosters a sense of unity, underscoring the role that personal relationships play in political mobilization and decision making. A closer analysis of voter demographics provides fascinating insights into the shifting dynamics within the electorate. Suburban areas, in particular, have emerged as crucial battlegrounds, reflecting changing political alignments and preferences. The engagement patterns in these areas, often home to well-informed and highly active voters, could signal broader trends in the political currents at a national level. Demographic variables such as age, educational attainment, and religious affiliation often correlate strongly with candidate support. Dissecting these correlations provides a richer, more nuanced understanding of the election landscape. How different segments of the population – from evangelicals to the highly educated – gravitate towards candidates reveals much about the ideological and cultural factors at play in the contemporary political environment. The tangible influence of local political figures in Iowa's caucus outcomes cannot be understated. Public endorsements by individuals like Attorney General Brenna Bird and Senator Brad Zaun can sway caucus results. They, alongside Iowa representatives like Bobby Kaufman and national figures such as former acting Attorney General Matt Whitaker, play pivotal roles in bolstering a candidate's campaign and embody the importance of local support in the fabric of the national political scene. As the Iowa caucuses continue to paint a complex portrait of Republican voter preferences and allegiances, the nuanced understanding gathered from these local and demographic trends will be valuable for strategists and candidates alike. With the eyes of the nation often turning to Iowa as a predictor of electoral tendencies, the insights gained from these political gatherings are a crucial barometer for anticipating the trajectory of the American political landscape.

## The Condition of the State Address: A Conservative's Perspective The Governor's Condition of the State address serves as a momentous occasion, where policymaking intentions and the state's health are articulated. For many, including Hendrickson and Curry, the event marked their first time attending in such a capacity, providing them with an insight into the state's ceremonial and operational aspects. As observed by the guests and Hagenow, the address is not just a speech; it is a tradition that ties present governance to a century of state history, echoing through the halls of the Iowa Capitol Building. This address sets the stage for outlining the legislative framework and goals that will shape the state’s future direction. ## Emphasizing Fiscal Responsibility and Ambitions for Tax Reform At the heart of the conservative agenda in Iowa is a robust approach to fiscal management, emphasizing the need to return surplus income to the taxpayers of Iowa. Governor Reynolds proposed aggressive and responsible tax cuts, intending to allow Iowans to retain more of their earnings while still maintaining the financial health of the state government. Her proposed bill would expedite the process of reducing income tax rates, asserting that the surplus indicates overtaxation rather than a spending deficit. With a budget surplus of $1.83 billion and an abundance of reserve funds, the Governor's assurance of a well-poised economy sets the stage for potentially historic tax reform in Iowa. ### Tax Policy: Acceleration and Implications for Iowans The fiscal conservatism that has led to significant surpluses in Iowa's budget is propelling discussions toward accelerating tax cuts that have been on the docket. The notion of making tax relief retroactive to the start of the year means Iowans could soon feel this relief directly through adjusted withholdings and ultimately, their take-home pay. This change aims to provide prompt assistance to those grappling with increasing living costs and inspire optimism for future economic stability. ### Assessing the Broader Fiscal Environment and The Minnesota Contrast There is an acknowledgment of the broader fiscal landscape, underlining the importance of maintaining a competitive stance amongst other states. With comparisons drawn to Minnesota's fiscal woes, Iowa's budgetary discipline and surplus are highlighted as exemplary. Leader Whitver and Speaker Grassley have both voiced concerns about other states' burgeoning budgets and tax hikes, using them as cautionary examples of fiscal mismanagement that Iowa aims to avoid. ### Conclusion: Iowa's Forward Momentum The recent legislative discussions indicate Iowa’s proactive stance on varied issues, from local government fiscal health to engagement with significant national and international concerns. As the legislators prepare for the work ahead, with an outlook for more inclement weather and challenges both in government and the environment, the commitment is to keep Iowans’ interests at heart. The discussions thus far set the groundwork for dynamic governance that accounts for both economic development and stringent protection of the state’s and nation’s strategic interests.

The Iowa Caucuses and Political Momentum Shifting our attention to the realm of political influence and public opinion, the conversation turns to the anticipation surrounding the state of play within the Iowa Caucuses. In this traditional kickoff to the election season, all eyes focus on which presidential hopefuls will gain momentum and which might wane. As the caucuses approached, the political landscape in Iowa seemed stable, with turnout being the decisive factor. The discussion delves into analyzing the momentum of various candidates, particularly Nikki Haley, whose comments in New Hampshire stirred controversy. Rather than resonating with grassroots voters, Haley's remarks hinted at a disparaging view of Iowa's electorate, which some might perceive as elitist. Comments or strategies that alienate voters can significantly affect a campaign, especially in such a localized, hands-on atmosphere as the caucuses. The Upcoming Iowa Legislative Session Beyond the caucuses, the Iowa General Assembly session looms, with critical legislative matters on the horizon. In addition to another round of income tax reforms, ITR will be advocating for two proposed constitutional amendments aimed at fortifying taxpayer protections. Firstly, the requirement of a two-thirds majority in both houses for increasing income tax rates stands as a safeguard for taxpayers against potential tax hikes. This measure intends to insulate taxpayers from the fickleness of changing political winds, necessitating stringent justification for any spending that could necessitate increased tax rates. Secondly, is an amendment to bolster integrity of the taxpayer relief fund, with the proposal to enshrine its use strictly for income and sales tax relief into the constitution, thus ensuring that it remains a vehicle for giving back to the taxpayers it was intended to benefit. Further strengthening Iowa's fiscal responsibility could be the entrenchment of a 99% spending limitation into the state constitution. This would serve to secure current fiscally conservative measures and make it challenging for future administrations to deviate without substantial legislative consensus. Regulatory Reform and Economic Growth The notion of regulatory reform is integral to the philosophy of ensuring sustainable and robust economic growth in Iowa. The discussion on this episode turns to to several significant advantages to be garnered from prudent regulatory reform measures. Crafting a Responsive and Efficient Regulatory Framework Iowans deserve a regulatory environment that is, above all, responsive and efficient. Regulatory sandboxes, for instance, represent innovative policy solutions that provide entrepreneurs with the opportunity to develop and test new products or services in a controlled setting. This limited regulatory relief can prove to be invaluable for the nurturing of emerging industries and the fostering of economic innovation. Occupational Licensing Reform The reform of occupational licensing represents another aspect of regulatory overhaul aimed at lowering barriers to entry in various professions. By making it easier for individuals to earn a living and encouraging entrepreneurship, the legislature has already set a precedent for fostering a more inclusive economic environment where talent and hard work are rewarded. Health Care Access and Certificate of Need Reform The debate around Certificate of Need (CON) laws in healthcare is indicative of ongoing efforts to dismantle monopolies and open up the market to competition. As highlighted, other states have seen positive results from repealing outdated CON laws, such as expanded access to health care services and reduced costs. Iowa could potentially follow suit and champion free-market principles to improve healthcare affordability and accessibility.