Administrative Rules - Adopted & Filed

The Iowa Department of Revenue previously submitted the following proposed rules to the Iowa Legislature. The following rule has been adopted and filed, effective November 13, 2023.

• Setoff of Debts Owed to Public Agencies
  This rulemaking implements 2020 Iowa Acts, House File 2565, which sets forth the statutory authority to transition the setoff program from the Department of Administrative Services to the Iowa Department of Revenue. The rules describe the priority of payment when multiple agencies within the same priority group make a claim to the same setoff payment, describe the frequency of certifications of debt by public agencies submitting debt to the program, and establish a minimum debt submission amount by rule. These rules also establish procedures and requirements for participating agencies and challenge procedures. Finally, the rules address fees paid by public agencies for use of the setoff system.

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