Administrative Rules - Adopted & Filed

Wednesday - 11/16/2022

The Department previously submitted the following proposed rules to the Iowa Legislature. The following rules have been adopted and filed, effective December 21, 2022.

  • Mandatory Electronic Fling of Tax Returns for Certain Taxpayers
    This rulemaking is intended to implement the requirement imposed by 2022 Iowa Acts, House File 2552, division II, to electronically file certain business income, fiduciary, and franchise tax returns. This rulemaking describes the proper method for filing electronic returns, provides definitions that are useful for determining whether a taxpayer has met the criteria for being subject to the mandate, and provides for exceptions to the electronic filing requirement.
  • Rent Reimbursement and Property Tax Credit Program - Transition Period
    House File 368, enacted during 2021 Legislative Session, transferred the administration of the rent reimbursement program under Iowa Code chapter 425, subchapter II, from the Iowa Department of Revenue (IDR) to the Iowa Department of Human Services (DHS). This transition is scheduled to occur on January 1, 2023. This rulemaking addresses three transition issues that IDR and DHS have identified. First, it clarifies that appeals of denials or reductions of rent reimbursement claims shall be filed with and administered by the agency that made the denial or reduction. Second, it addresses claims received by IDR on or after December 1, 2022, requiring that those claims be forwarded to DHS for processing and allowance or disallowance. Finally, it clarifies that all rent reimbursement claims made on and after January 1, 2023, including late or amended claims, should be filed with DHS for determination of eligibility for the credit.

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