In this episode of ITR Live, Chris Hagenow and John Hendrickson cover a range of pressing issues, from Senator Rand Paul’s recent visit to Iowa and the implications of his federal spending critique, to the Iowa legislature’s new civics education requirement for high school students. It’s an episode that connects federal fiscal concerns with state-level responsibility—and a call to renew America’s civic literacy.

The discussion begins with Paul’s call for real entitlement reform and block granting federal funds like Medicaid and education to the states. While supportive in theory, Chris and John point out the potential risks of this approach if not accompanied by meaningful federal spending reform: namely, federal offloading without federal funding. Drawing on Iowa’s experience with Medicaid expansion, they caution that block grants without budget discipline at the federal level simply shift the fiscal burden to states like Iowa.

They then turn to the 2026 Iowa governor’s race, examining early dynamics within the Democratic Party. A progressive blog post critical of State Auditor Rob Sand’s moderate positioning prompts a discussion about ideological tensions, and whether Iowa Democrats will again try to coronate a nominee rather than hold a competitive primary.

The second half of the show shifts to civics education. Governor Kim Reynolds recently signed a bill requiring high school graduates to pass the U.S. citizenship exam—a move the hosts praise as a baseline requirement to restore public understanding of American government. Chris quizzes John on real questions from the exam, sparking a spirited conversation on federalism, states’ rights, and education bias in civics classrooms.

They close the show with a quote quiz from the Hendrickson Library archives on government reform and tax restraint—a reminder that spending discipline is not a new idea, and that state and federal leaders must embrace it again.

In this episode of ITR Live, Chris Hagenow and John Hendrickson take a deep dive into the proposed federal “Big, Beautiful Bill” —a sweeping tax and budget to extend the 2017 Tax Cuts and Jobs Act (TCJA). They explore what’s included, how it could impact Iowa taxpayers, and why federal spending policy is just as important to state-level fiscal decisions as what happens in Des Moines.

The episode starts with local stories, including Axios Des Moines’ report on housing incentives and Des Moines’ call for suburban areas to contribute more to metro affordable housing projects. Chris and John push back on the idea of taxpayer-subsidized development, highlighting how government incentives—whether for low-income housing or luxury projects—distort the free market and fuel property tax frustrations.

From there, they shift to the heart of the episode: Trump-era tax cuts are set to expire, and Congress is working on a major package to extend and expand many of those provisions. The bill includes an expanded child tax credit, increases to the standard deduction, and proposed tax exemptions for tips and overtime pay. Chris and John warn that while these carveouts may be politically appealing, they erode the tax base and complicate Iowa’s flat tax system due to the state’s rolling conformity with federal tax law.

They also dissect the politics of the SALT cap debate, a key sticking point among lawmakers from high-tax states, and outline how raising the cap to $40,000 could disproportionately benefit wealthier taxpayers in states like New York and California—undermining the incentive for state-level tax reform.

In closing, the hosts emphasize the broader lesson: neither tax relief nor economic growth is sustainable without spending restraint. With the federal government projected to spend nearly $89 trillion over the next 10 years, and only modest cuts proposed, Chris and John preview future ITR Foundation efforts to spotlight the dangers of unchecked national debt—and why every taxpayer, including Iowans, should care.

In this episode of ITR Live, Chris Hagenow and John Hendrickson return to the Hendrickson Library to break down the latest developments at the Iowa Capitol. With the legislative session winding down, the duo provides an insightful overview of major fiscal and tax policy victories, including the final status of property tax reform, and Iowa’s continued momentum toward a pro-growth, limited-government future.

The conversation highlights the effectiveness of Governor Kim Reynolds’ conservative agenda and the broader legislative push for long-term taxpayer protections. Chris and John analyze the political and philosophical significance of embedding fiscal conservatism—like income tax elimination and 2% local spending caps—into the constitutional framework of the state.

They also discuss the importance of making the moral case for tax cuts and how Iowa remains a national leader in advancing conservative reform. From John’s reflections on leadership to Chris’s call for more engagement, this episode encapsulates why Iowa’s model of governance deserves national attention.

Key Topics: conservative budgeting, property tax limits, taxpayer relief fund, limited government, Iowa legislative recap, income tax cuts, and moral justifications for fiscal restraint.

In this episode of ITR Live, Chris Hagenow and John Hendrickson go deep on the one issue driving nearly every fiscal headache in Iowa: government spending. From the state budget being finalized at the Capitol to property tax increases across the state, this episode is a comprehensive takedown of how unchecked spending—at both the state and local level—is the real cause of Iowa’s tax burden.

Chris and John start with the state budget process, which is on track to grow by over 5% this year—fueled in part by federal Medicaid obligations and education savings account (ESA) implementation. While some of the growth may be justifiable, they warn that this rate of increase cannot continue long-term without jeopardizing the hard-won flat tax reforms.

On the local side, they dissect Coralville’s budget and how city leaders touted a tiny property tax levy cut—while hiking utility and yard waste fees and doubling the franchise fee. Despite all the technical language and rate adjustments, Coralville’s overall spending is still increasing, and its levy rate remains higher than many peer cities.

The hosts argue that all of this complexity confuses taxpayers and protects the status quo. The real solution? Clear spending limits and transparent property tax notices. They call for the legislature to finally fix Iowa’s notification system so taxpayers can understand how much their bills are actually going up—without needing a calculator.

The episode closes with a teaser for a future “Blow Up the System” episode where they’ll explore bold ideas like eliminating the income tax or replacing property taxes entirely—and whether it’s time to get serious about Utah-style reform.

In this episode of ITR Live, Chris Hagenow and John Hendrickson tackle a growing debate in Iowa: Should state tax policy include more exemptions, carveouts, and targeted relief—or should we stay focused on keeping rates low for everyone? The conversation dives into a series of recent proposals, including sales tax exemptions for toilet paper and vitamins, as well as income tax exemptions for tips and overtime pay.

While these proposals may have some political appeal, Chris and John argue they’re examples of short-term populism that undermines long-term tax reform. Each exemption narrows the tax base and shifts the burden to other taxpayers, making it harder to lower rates across the board. They warn that these types of policies reverse the progress made through Iowa’s 3.8% flat tax and could erode the simplicity and fairness of the system.

The hosts also revisit calls for a senior property tax freeze, explaining why exempting one group of homeowners just increases the burden on others. Instead of picking winners and losers, they say, the goal should be to reduce the size and cost of government for everyone—a message echoed by the 70% of Iowans who support real property tax reform.

Later in the episode, John shares updates on his latest op-eds covering Iowa’s GDP, flat tax benefits, and state comparisons, and discusses a recent written debate with economist Vance Ginn on Trump-era tariffs—all available on ITRFoundation.org.

Wrapping up, Chris previews a ITR project focused on defining the principles of good tax policy and what fiscal conservatives should expect from future leaders—especially with the 2026 governor’s race already coming into view.

In this episode of ITR Live, Chris Hagenow and John Hendrickson unpack major developments from the Iowa Capitol, including the latest version of the property tax reform bill, the advancement of the two-thirds taxpayer protection amendment, and the political shockwave following Governor Kim Reynolds’ announcement that she will not seek reelection in 2026.

The conversation begins with a look at the latest legislative updates, including a revised property tax proposal that weakens the original 2% cap by adding an inflation factor and raises the homestead exemption. Chris and John discuss their concerns about the complexity of the changes and whether they truly provide tax relief for Iowans—especially given the absence of full data from the state.

They then celebrate the Iowa Senate’s passage of the two-thirds supermajority constitutional amendment to raise taxes, a longtime taxpayer protection goal. The amendment’s path forward in the Iowa House is promising, and the hosts emphasize its importance for long-term fiscal restraint.

The second half of the episode pivots to the 2026 open governor’s race following Reynolds’ announcement. Chris and John preview what will likely be a crowded Republican primary, mentioning potential candidates including Brenna Bird, Matt Whitaker, Ashley Hinson, Mike Naig, Bobby Kaufmann, Pat Grassley, and Bob Vander Plaats. On the Democratic side, Auditor Rob Sand appears to be consolidating early support.

The hosts reflect on Governor Reynolds’ legacy—from the flat tax and school choice to budget surpluses and COVID-era leadership—and frame the discussion around what Iowans should look for in the next governor: conviction, courage, electability, and a proven ability to deliver conservative results.

In this episode of ITR Live, Chris Hagenow is joined by David Hoyt, Executive Director of School Board for Academic Excellence, to announce the launch of IowaReportCard.org, a powerful new data transparency tool built to assess the performance and spending of public schools across Iowa.

Chris and David walk through how the report card platform gives parents, taxpayers, and school board members the information they need to make informed decisions about student outcomes, district spending, graduation rates, literacy scores, ACT results, and instructional vs. non-instructional expenses. Built on the successful model of ITR Local, this new tool aims to make school-level accountability just as accessible and visual as city and county budget transparency.

They explore how districts vary—rural vs. suburban, high-growth vs. high-need—and why having a common, accessible data platform allows users to compare apples to apples across the state. Hoyt explains that this may be the most user-friendly and comprehensive school performance tool in the nation, noting its usefulness for school board candidates, current officials, and any citizen looking to improve education outcomes without blindly increasing spending.

The episode also addresses common education myths—like the assumption that more spending guarantees better results—and reveals real Iowa examples where high performance comes from tight, efficient budgets. The conversation ends with a discussion on future education reforms, including the Science of Reading, and the need for public schools to adopt best practices from charter and ESA-participating schools.

In this episode of ITR Live, Chris Hagenow and John Hendrickson deliver a packed discussion on Iowa’s legislative session, focusing on budget targets, property tax reform, and a comprehensive historical take on tariffs and trade policy.

Chris begins by praising Iowa’s legislature for its self-imposed spending limits, which have kept spending well below legal thresholds and positioned the state for bold income tax cuts, including the move to a 3.8% flat tax. The hosts contrast this fiscal discipline with local governments, many of which continue to push for higher spending and call for new revenue streams—often without serious efforts to reduce costs.

They also provide updates on the property tax reform bill still under discussion at the Capitol. The conversation urges local governments to follow the state’s example by enacting self-imposed spending restraints, especially as constituents continue to push for relief amid high property tax burdens.

In the second half, John offers an extensive and engaging history lesson on tariffs in American politics, from Alexander Hamilton and Abraham Lincoln to Warren Harding, Coolidge, and now Donald Trump. With the Trump administration’s recent announcement of new tariffs—with a temporary pause on some—the hosts explore the economic and strategic rationale for tariffs, why free trade isn’t always fair, and how manufacturing job losses and trade deficits have reshaped conservative thinking.

Wrapping up, they reflect on Smoot-Hawley’s misunderstood legacy, the global trade imbalance, and a growing bipartisan interest in rethinking how America approaches international trade. Plus, there’s a trivia challenge: Can you guess who said, “The taxpayers literally groan under layer upon layer of tax units”?

In this episode of ITR Live, Chris Hagenow and Sarah Curry give a real-time update on Iowa’s local property tax hearings, what they’re learning from the numbers coming in, and why taxpayer engagement is more important than ever. They walk through what’s happening on the ground during local budget season—and how Iowans can show up and push back on excessive local spending.

Sarah shares early results from her county-by-county property tax tracking, highlighting that while some counties like Cass, Cherokee, and Dickinson are cutting year-over-year property tax collections, others—including Lyon, Wapello, and Henry—are proposing double-digit increases. She emphasizes that the real number to watch is not the levy rate, but the actual dollars collected from taxpayers.

The conversation covers the common excuses given by local officials, like “there’s nothing else to cut” or “you tell us where to cut.” Chris calls out the arrogance of flipping that question back on taxpayers, reminding elected officials that it’s their job to make the hard budget decisions—not the public’s responsibility to do the math for them.

They also tackle the confusion around assessment notices, explain how those differ from the actual property tax bills, and encourage listeners to attend the upcoming budget hearings. Tools and templates from ITRLocal.org are highlighted to help Iowans speak confidently about their concerns, track how much their county is spending, and push for smarter budgeting.

In this special episode of ITR Live, Chris Hagenow shares his full remarks from the annual ITR Foundation and NFIB Tax Day Luncheon, delivered before a crowd of engaged Iowans, legislators, and policy leaders in downtown Des Moines. Blending humor, storytelling, and serious policy analysis, Chris sets the stage for the future of Iowa’s tax reform movement.

The remarks begin with a nod to Iowa’s remarkable progress on income tax reform—from a top rate of 8.98% to today’s 3.8% flat tax—positioning the state as a national leader in conservative tax policy. Chris pays tribute to Senator Jack Whitver for his pivotal role in making generational tax relief a reality and sets the tone for the next big challenge: property tax reform.

He unpacks the latest ITR Foundation poll, showing overwhelming support across party lines for major taxpayer protections:

Chris highlights how this public sentiment aligns with the goals of the property tax reform bill led by Senator Dan Dawson and Representative Bobby Kaufmann—a bill that includes spending caps, school funding shifts, and a new homestead exemption. He challenges local governments to stop prioritizing bureaucracy over taxpayers and urges legislators to listen to the voices of everyday Iowans.

Closing with a call to action, Chris invites listeners to use ITRLocal.org to track city, county, and school district spending and get engaged at the local level. This episode is a must-listen for those following Iowa’s conservative reform movement and looking for insight into what comes next.