On January 10, 2023, Governor Kim Reynolds signed Executive Order 10, putting a moratorium on certain administrative rulemaking and instituting a comprehensive review of all existing administrative rules. Pursuant to Executive Order 10, the Iowa Department of Revenue is in the process of reviewing all of its administrative rules between now and 2026.

Pursuant to the Order, the Department is required to publish Red Tape Review Reports on several chapters by September 1, 2023. The Executive Order 10 - Rulemaking Information  webpage includes three phases. Simply expand Phase 1 to view a list of chapters and corresponding Red Tape Review Reports.

The next step of Phase 1 will be to publish Regulatory Analysis Reports for Phase 1 chapters along with proposed text of any rules that will be re-promulgated. The Regulatory Analysis Reports will be available in the coming months. 

More information about Executive Order 10 is available on the Department of Management website. 

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