Welcome to the Iowa Department of Revenue

On May 11, 2023 Governor Reynolds signed House File 352 which creates a voluntary election for a partnership or S corporation to be subject to Iowa income tax at the entity level. The legislation applies retroactively to tax years beginning on or after January 1, 2022. The Department is in the process of reviewing this legislation and will release guidance soon.

The Iowa Department of Revenue previously submitted the following proposed rule (Electric Fuel Excise Tax) to the Iowa Legislature. The following rule has been adopted and filed, effective July 1, 2023. See individual notice for details.

The Iowa Department of Revenue has submitted new proposed rules to the Iowa Legislature, available for public comment through March 14, 2023. The Department previously submitted the following proposed rules to the Iowa Legislature. The following rules have been adopted and filed, effective March 29, 2023. See individual notices for details.

On January 10, 2023, Governor Kim Reynolds signed Executive Order 10, putting a moratorium on certain administrative rulemaking and instituting a comprehensive review of all existing administrative rules. The Department has updated its website to include this rulemaking information.

The Department has submitted a new proposed rule to the Iowa Legislature (Services Subject to Sales Tax - Golf, Country Clubs, and Commercial Recreation), available for public comment through March 28, 2023. See individual notice for details.