Administrative Rules - Available for Public Comment, Adopted & Filed

Wednesday - 03/10/2021

The Iowa Department of Revenue has submitted new proposed rules to the Iowa Legislature, available for public comment through March 30, 2021. See individual notices below for details.

  • Broadband Infrastructure Grant Exemption *Amended*
    This proposed rule making is intended to implement new income tax exemptions created by 2020 Iowa Acts, House File 2641, for certain broadband grants provided to qualified service providers by providing definitions necessary to implement those exemptions. This rule making was filed as an Amended Notice of Intended Action for purposes of scheduling and publishing a public hearing on the proposed changes.
  • Bundled Transactions
    This proposed rule making proposes to adopt new Chapter 216 on bundled transactions to implement the adoption of language by the General Assembly in 2018 Iowa Acts, Senate File 2417, as well as the addition of “specified digital products” into the bundled transaction provision in the Iowa Code in 2020 Iowa Acts, House File 2641. Currently, outdated bundled transaction language is incorporated throughout the Department’s sales and use tax rules. The Department will pursue additional rule making in the near future to clean up the outdated bundled transaction language throughout its administrative rules.

The Department previously submitted the following proposed rule to the Iowa Legislature. The following rule has been adopted and filed, effective April 14, 2021.

  • Withholding—Electronic Filing Requirements, Deadline for Furnishing Statements
    In 2019, the Department proposed and adopted an amendment to Iowa Administrative Code Chapter 46 (see ARC 4678C). One change in that rule making inadvertently attempted to move the annual deadline for filing Verified Summary of Payments Reports, W-2 forms, and 1099 forms with the Department from January 31 to February 15. That change was unintentional. This rule making clarifies that the annual deadline under Iowa Code section 422.16(7)“a” remains January 31, and further clarifies that the withholding agents’ electronic filing requirement applies for all W-2 and 1099 forms for persons from whom Iowa income tax was withheld.

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