Adopted & Filed Rules

This rulemaking implements deductions for farm tenancy agreement income and farm capital gains enacted by 2022 Iowa Acts, House File 2317, divisions II and III. These deductions are effective for tax

This rulemaking implements the excise tax on electric fuel, enacted by the Iowa Legislature in 2019 Iowa Acts, House File 767, that will become effective July 1, 2023. These rules provide guidance as

Pursuant to Part IV of Executive Order 10, the Department proposed this Notice of Intended Action in light of the concerns received after the official public comment period for ARC 6577C and the effec

The amendments accomplish a variety of objectives. The rule regarding applicability and scope was amended in Item 1. Definitions are amended in Item 2 to eliminate unnecessary duplication of statute.

Paragraph 8.5(2)“b” currently lists a requirement for electronic return originators to use a process for electronic signatures that is much more stringent than the current practice of the Department.

This rulemaking is intended to provide updates and clarifications for the Department’s automatic extension of time for filing fiduciary income tax returns. The current rule includes detailed, outdated

The amendment adds a new method for the Department to provide relief from the requirement that certain taxpayers file Iowa income tax returns electronically. The original subrule offered relief only w

The Department previously adopted rule 701—215.2(423) to implement an exemption found in Iowa Code section 423.3(49) for manufacturers of “marketable food products for human consumption.” Senate File

The Iowa Legislature enacted a sales tax exemption for diapers in 2022 Iowa Acts, Senate File 2367, division II, which took effect January 1, 2023. New Iowa Code section 423.3(109) specifically exemp

This rulemaking removes references to the “property tax division” and replaces them with “local government services division” to reflect the current name of the internal division.

This rulemaking modifies the process for claiming the Farm to Food Donation Tax Credit. For tax years beginning on or after January 1, 2022, taxpayers who wish to claim the Farm to Food Donation Tax C

This rulemaking implements 2022 Iowa Acts, House File 2317, sections 6 and 7, which repeal the Iowa geothermal heat pump tax credit for installations occurring after December 31, 2023. This rulemaking

This rulemaking adds the Iowa bowling center relief fund, the Iowa charter bus relief program, the Iowa sports entertainment relief program, and the Iowa fitness center relief program, all administere

This rulemaking implements the pass-through entity composite return requirements enacted in 2021 Iowa Acts, Senate File 608, division II. That legislation repealed the provisions of Iowa law that requ

This rulemaking implements statutory changes to the penalty imposed on payers of withholding who fail to file income statements with the Department. Payers of withholding will now be penalized $500 fo