Administrative Rules - Available for Public Comment, Adopted & Filed

Wednesday - 11/17/2021

The Iowa Department of Revenue has submitted new proposed rules to the Iowa Legislature, available for public comment through December 7, 2021. See individual notices for details:

  • Qualifying Income Limit - Child & Dependent Care or Early Childhood Development Credit
    This proposed rulemaking is intended to implement statutory changes to the income limit for a taxpayer to qualify for the Child and Dependent Care Credit or the Early Childhood Development Credit. 2021 Iowa Acts, Senate File 619, increases the income limit to qualify for the tax credits from $45,000 to $90,000 for tax years beginning on or after January 1, 2021. Additionally, this proposed rulemaking removes obsolete language and makes a number of changes to improve the clarity of the rule.
  • Optional Designations of Funds by Taxpayer
    This proposed rulemaking is intended to implement statutory changes to Iowa Code sections 422.12D and 422.12L as enacted by 2021 Iowa Acts, Senate File 619, sections 77 and 78. Additionally, this proposed rulemaking removes obsolete language and makes a number of changes to improve the clarity of the rule.

This information was sent via GovDelivery to those subscribed to receive Law & Policy updates from the Department. To receive notifications of resources and guidance issued by the Department, subscribe to updates by selecting the tax topics of interest.