Adopted & Filed Rules

This rulemaking implements changes to the corporate income tax rates contained in 2022 Iowa Acts, House File 2317. In the event that net corporate income tax receipts for a fiscal year exceed $700 m

This rulemaking implements the penalty imposed on taxpayers for failure to file a tax return within 90 days of written notice from the Department. The Department will send a written demand to a taxpay

For tax years beginning on or after January 1, 2022, certain business income and franchise tax returns will no longer require taxpayers to use whole dollars. This rulemaking removes the requirement th

The purpose of this rulemaking is to clarify and update Chapters 5 and 6 based on current Departmental practice. View the rulemaking for full details regarding items being rescinded, amended, moved,

This rulemaking is intended to implement 2022 Iowa Acts, House File 2552, which amends due dates for the Iowa Department of Revenue that fall on Saturdays, Sundays, and holidays and various rules to

This rulemaking addresses the application of the first of two assessment limitation tiers for commercial, industrial, and railway property assessed under Iowa Code chapter 434. 2022 Iowa Acts, House F

This rulemaking reorganizes the Department's chapters of rules related to sales, use, and excise taxes. This rulemaking moves any sales or excise tax chapters that will be kept mostly intact substanti

This rulemaking amends subrule 68.2(1) to adjust the excise tax rate on biodiesel blended fuel rated B-11 or higher from 30.4¢ per gallon (ending June 30, 2022) to 30.1¢ per gallon (beginning July 1,

Pursuant to 2022 Iowa Acts, Senate File 2367, the Department proposes this rulemaking to replace its existing chapters of rules related to permits, filing returns, and payments of sales and use taxes.

This rulemaking implements 2021 Iowa Acts, House File 588, which creates a tax credit for donations made to the Hoover Presidential Foundation for the Hoover Presidential Library and Museum Renovation

This rulemaking implements statutory changes to the tax credit amount for volunteer fire fighters, volunteer emergency medical services personnel, and reserve peace officers. 2021 Iowa Acts, Senate Fi

This rulemaking implements statutory changes related to eligibility for the tuition and textbook tax credit and the rate of the credit. 2021 Iowa Acts, House File 847, increases the tax credit rate to

This rulemaking is intended to implement statutory changes to Iowa Code sections 422.12D and 422.12L as enacted by 2021 Iowa Acts, Senate File 619, sections 77 and 78. Additionally, this rulemaking re

This rulemaking is intended to implement statutory changes to the income limit for a taxpayer to qualify for the Child and Dependent Care Credit or the Early Childhood Development Credit. 2021 Iowa Ac

This rulemaking is intended to implement 2021 Iowa Acts, House File 418, which eliminates the multiresidential property classification for property tax assessment purposes for assessment years beginni