Administrative Rules

Iowa has an extensive set of administrative rules, which implements or interprets law, prescribes policy, or more completely describes a procedure or the requirements of an agency.

Executive Order 10

Pursuant to Executive Order 10, the Iowa Department of Revenue  has been reviewing since 2022 its existing Administrative Rules in accordance with the schedule below. More information about Executive Order 10 is available on the Department of Management’s website.

Also pursuant to Executive Order 10, during this time any new rulemakings that are not part of the phased review described above are subject to certain additional requirements, including in some instances the completion of a regulatory analysis as well as a public hearing on that regulatory analysis. Relevant regulatory analysis and information about the public hearings are provided below.

Employer Child Care Tax Credit - Final Regulatory Analysis
A public hearing was held May 7, 2024. No public comments were received during the hearing, nor in writing.

Valuation Determination of Agricultural Property - Final Regulatory Analysis
A public hearing was held September 24, 2024. No public comments were received during the hearing, nor in writing.

Public Safety Officer Moving Expense Tax Credit - Final Regulatory Analysis

A public hearing was held on July 15, 2025. No public comments were received during the hearing, nor in writing. No changes from the analysis published on June 25, 2025, have been made.

Investment Subsidiary Combined Returns - Final Regulatory Analysis

A public hearing was held on November 4, 2025. No public comments were received during the hearing, nor in writing. No changes from the analysis published on October 15, 2025, have been made.

Rulemaking Docket

Visit the Iowa Legislature Administrative Rules Tracker page to review the department's rulemaking process from Regulatory Analysis to adoption. You can access public comment deadlines, public hearing dates, Administrative Rules Review Committee meeting dates and actions taken, and effective dates.

Additionally, the Department’s Adopted and Filed rulemakings are provided on its webpage.

Department of Revenue’s Regulatory Plan

The  Iowa Department of Revenue’s Regulatory Plan (261.32 KB) .pdf is updated annually and lists the proposed regulatory actions that the Department reasonably expects to issue in proposed or final form in this fiscal year or thereafter.

Petitions for Rulemaking and Rule Waiver

The  Petition for Rulemaking and Petition for Rule Waiver Forms may be completed by any person wishing to request either an amendment, adoption, repeal, or waiver, in whole or in part, of a department rule.  Instructions for completing and submitting the forms are included with the form.