Adopted & Filed Rules

This rulemaking rescinds and adopts a new Chapter 216. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of st

This rulemaking rescinds and adopts a new Chapter 202. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of st

This rulemaking is intended to implement the statutory change to the retirement income exclusion from a partial to a full exclusion for qualifying taxpayers receiving distributions from qualifying pla

This rulemaking implements division VI of 2023 Iowa Acts, Senate File 565. Division VI amends several Iowa Code sections related to settlement authority, including the authority to fully abate liabili

This rulemaking, pursuant to Part IV of Executive Order 10, implements, in part, 2022 Iowa Acts, House File 2317, and provides guidance as to how and when an employee-owner may make an election to exc

This rulemaking implements 2020 Iowa Acts, House File 2565, which sets forth the statutory authority to transition the setoff program from the Department of Administrative Services to the Iowa Departm

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 The current rule includes detailed, outdated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