Adopted and Filed Rules

The Department of Revenue previously submitted the following proposed rules to the Iowa Legislature. The following rules have been adopted and filed.

Adopted and Filed Rules

Tax Type:
Other Taxes

This rulemaking implements 2021 Iowa Acts, House File 588, which creates a tax credit for donations made to the Hoover Presidential Foundation for the Hoover Presidential Library and Museum Renovation Project Fund. The credit is available against a number of different tax types for donations made on or after July 1, 2021, and during tax years beginning on or after January 1, 2021, but before January 1, 2024. These rules describe requirements for claiming the tax credit, including tax credit certificate issuances, carryforward, and other claim restrictions and requirements.

Effective Date
Tax Type:
Income Taxes

This rulemaking implements statutory changes to the tax credit amount for volunteer fire fighters, volunteer emergency medical services personnel, and reserve peace officers. 2021 Iowa Acts, Senate File 619, division XXIII, increases the amount of the credit from $100 per year to $250 per year for tax years beginning on or after January 1, 2021.

Effective Date
Tax Type:
Income Taxes

This rulemaking implements statutory changes related to eligibility for the tuition and textbook tax credit and the rate of the credit. 2021 Iowa Acts, House File 847, increases the tax credit rate to 25 percent of the first $2,000 of eligible expenses from 25 percent of the first $1,000 of eligible expenses for tax years beginning on or after January 1, 2021. The legislation also expands eligibility for the credit to taxpayers whose dependents receive private instruction.

Effective Date
Tax Type:
Income Taxes

This 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 rulemaking removes obsolete language and makes a number of changes to improve the clarity of the rule.

Effective Date
Tax Type:
Income Taxes

This 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 rulemaking removes obsolete language and makes a number of changes to improve the clarity of the rule.

Effective Date
Tax Type:
Property and Local Government Taxes

This rulemaking is intended to implement 2021 Iowa Acts, House File 418, which eliminates the multiresidential property classification for property tax assessment purposes for assessment years beginning on or after January 1, 2022. The types of property previously classified as multiresidential will be classified as residential property beginning with valuations established on or after January 1, 2022. Additionally, this rulemaking addresses dual property classification and additional modifications to the rules related to the implementation of House File 418.

Effective Date
Tax Type:
Other Taxes

The Department regularly audits or examines returns filed and tax remitted for the tax imposed on tobacco products under Iowa Code chapter 453A, subchapter II. The Department enacted new subrule 83.4(2) so all taxpayers know how the Department will calculate tax due for sales of certain tobacco products. Specifically, this rule making establishes how the Department will determine whether products are identical and priced at a discount and provides several examples. 

Effective Date
Tax Type:
Income Taxes, Other Taxes

This rulemaking updates the Department’s rules that dictate the order in which Iowa income and franchise tax credits must be deducted by Iowa taxpayers. The amendments strike from the deduction list recently repealed tax credits, add newly enacted tax credits, and update certain tax credits.

Effective Date
Tax Type:
Property and Local Government Taxes

This rulemaking clarifies procedures for appeals of the Director of Revenue’s rejection of an assessor appointment or reappointment under Iowa Code section 441.6(3). This rulemaking alters the existing appeal procedures to clarify that the Director of Revenue is the presiding officer in contested cases under rule 701—7.37(441). Additionally, this rulemaking clarifies cross-references to the Department’s rule regarding contested cases before the Department.

Effective Date
Tax Type:
Income Taxes

This rulemaking relates to the Iowa out-of-state tax credit against regular Iowa income tax for income tax paid to other jurisdictions on a resident individual’s or fiduciary’s income that is also taxed by Iowa. The primary purpose of these amendments is to implement 2020 Iowa Acts, House File 2641, division XVII.

Effective Date