Adopted & Filed Rules

This rulemaking implements changes made in the 2021 Legislative Session. Specifically, 2021 Iowa Acts, Senate File 366, section 76, removes the “immediate family” component from Iowa Code section 441.

This rulemaking relates to the Iowa individual income tax credit used to apportion a nonresident’s or part-year resident’s income among Iowa and other jurisdictions. The primary objective of the amend

This rulemaking updates the Department’s rules that dictate the order in which Iowa income and franchise tax credits must be deducted by Iowa taxpayers. The amendments strike from the deduction list r

This rulemaking relates to the Iowa out-of-state tax credit against regular Iowa income tax for income tax paid to other jurisdictions on a resident individual’s or fiduciary’s income that is also tax

The amendments accomplish a variety of objectives. Many are related to the implementation of the Department’s modernized tax management system and e-services portal, GovConnectIowa. Other amendments a

In its 2020 Legislative Session, the Legislature amended Iowa Code sections 422.20 and 422.72 to explicitly allow those filing protests with the Department to move for certain information to be redact

This rule making is intended to implement a hearing procedure when the Director of Revenue intends to remove a member of the local board of review under Iowa Code section 441.32(2) as amended by 2021

During the 2021 Legislative Session, the Department requested that the Legislature modify Iowa Code section 421.27, which sets forth penalties and penalty waivers related to the filing of tax returns

The Department has several chapters of rules that implement a variety of sales tax administrative procedures set forth in Iowa Code chapter 423. This rule making updates those chapters to make a varie

The Department revised Iowa Code section 321.105A in 2021 Iowa Acts, Senate File 366, which was enacted by the Legislature, signed into law by Governor Reynolds, and effective July 1, 2021. This new C

This rule making is primarily intended to implement statutory changes to the tax credit rate and the total school tuition organization tax credits that may be authorized each calendar year. 2021 Iowa

Iowa Code section 423.3(49) provides a limited exemption for manufacturers producing “marketable food products for human consumption.” The phrase “marketable food products for human consumption” had n

The Department is incorporating the sales and use tax refund request process for data center businesses into its new tax administration system. The existing rule implementing the refund for data cente

Item 1 of this rule making amends Chapter 68 primarily to reflect the enactment of 2020 Iowa Acts, Senate File 2403. Notably, Senate File 2403 changed tax rates for gasoline and biodiesel-blended fuel

In the design of its new tax administration system, the Department is incorporating its voluntary disclosure agreement (VDA) process into the filing system. In reviewing relevant rules for the VDA pro