Adopted & Filed Rules

This rule making implements the Iowa geothermal heat pump income tax credit enacted in 2019 Iowa Acts, House File 779, for geothermal& heat pumps installed on residential property in Iowa on or af

This rule making makes a number of changes to the Department's rules on the solar energy system tax credit in Iowa Code 422.11L. The rule making includes updates that reflect current law, improve clar

This rule making amends existing rules to reflect new laws, clarify areas of confusion, and modify current procedures to improve administration. Rule 701—7.6 defines the powers that a representative u

In 2020, the Legislature enacted a change to the definition of “barbershop” to allow for barber shops to be “readily movable” and lists “barber and beauty” among the services subject to sales tax in I

Through 2020 Iowa Acts, House File 2641, the Legislature added language to Iowa Code section 423.3(31), an exemption from sales tax for purchases by certain government entities and instrumentalities o

In 2019, the Department proposed and adopted an amendment to Iowa Administrative Code Chapter 46 (see ARC 4678C). One change in that rule making inadvertently attempted to move the annual deadline for

This rule making implements statutory changes from the 2019 legislation to the adoption tax credit set forth in Iowa Code section 422.12A and provides further explanation and examples to implement suc

This rule making reflects the 2013 addition of silviculture to Iowa Code section 423.1(5) by defining “silviculture.” It also moves an existing definition of “aquaculture” into a rule that consists of

This rule making defines “under honorable conditions” for purposes of the disabled veteran tax credit and the military service tax exemption, describes the application requirements for the disabled ve

This rule making is intended to implement statutory changes to the collection of court debt. Specifically, this rule making sets forth the Department’s imposition of a fee to reflect the cost of proce

This rule making implements statutory changes to the regulation of local assessors, addressing the following: 1) statutory changes prohibiting an appointee selected by the conference board from assumi

This rule making made an amendment related to the transmittal of declaration of value forms following an amendment to Iowa Code section 428A.1 made in 2020 Iowa Acts, House File 2641.

Following an inquiry from a taxpayer about the applicability of a rule, the Department proposed amending its rules regarding affiliated corporations acting as a unit, published on July 15, 2020 as ARC

The purpose of this rule making is to move selected language related to electronic return filings in general from Chapter 7 to Chapter 8. Chapter 8 is a more appropriate location for this information.

This rule making implements new provisions that were added to Iowa Code chapter 421 by 2019 Iowa Acts, House File 590, and by 2020 Iowa Acts, House File 2641. Iowa Code section 421.62 defines “tax ret