Pam Mackey Taylor is the Director of the Iowa Chapter of the Sierra Club.

In 2010, about 63 percent of Iowa voters approved a state constitutional amendment creating the Natural Resources and Outdoor Recreation Trust Fund. The amendment stipulated that revenue from the first three-eighths of a percent of any state sales tax increase would go to the trust fund.

Companion legislation established how those funds would be allocated: 23 percent for natural resources, such as natural areas, wildlife diversity, recreation, and water resources; 20 percent for soil and water conservation; 14 percent for watershed protection; 13 percent for the Resource Enhancement and Protection fund (commonly known as REAP); 13 percent for local conservation agencies; 10 percent for trails; and 7 percent for lake restoration.

The campaign to successfully get the constitutional amendment and the legislation was called the Iowa Water and Land Legacy, or I-WILL. During the first few years after adoption of the constitutional amendment, the I-WILL coalition attempted to persuade the legislature to raise the sales tax to fund the program. But the fund remains empty, because state lawmakers have not increased the sales tax.