View the Department’s Executive Order 10 - Rulemaking Information.
IDR Administrative Rules: Reorganization Update
The Iowa Department of Revenue previously submitted the following proposed rules to the Iowa Legislature. The following rules have recently been adopted and filed. Visit the Iowa Legislature Administrative Rules page to review a complete listing of department rules.
The purpose of this rulemaking is to rescind Chapter 275 and adopt a new Chapter 275, which consists of rules relating to and interpreting sales and use tax rebates granted to sanctioned automobile racetrack facilities, baseball and softball complexes, and raceway facilities. The rules provide the rebate’s scope and applicability and the methods for obtaining a rebate by the eligible entities. The Department revised the rules for clarification and removal of portions of the rules that the Department has determined are unnecessary and duplicative of statutory language.
The purpose of this rulemaking is to readopt Chapter 277, which consists solely of rule 701—277.1(423), which provides and describes the process for taxpayers to obtain a refund of sales or use tax paid by biodiesel producers. The Department revised this chapter to remove portions of the rule that the Department determined were unnecessary and duplicative of statutory language.
The purpose of this rulemaking is to readopt Chapter 276, which provides the Department’s rules for administering Iowa Code section 29C.24. Iowa Code section 29C.24 helps facilitate the rapid response of businesses and workers to a disaster by providing that out-of-state businesses and employees that perform disaster and emergency-related work on critical infrastructure during a disaster response period due to a state-declared disaster are not subject to income, corporate income, use, equipment; or property tax or tax filing, permit, or return requirements.
The purpose of this rulemaking is to readopt Chapter 278, which consists solely of rule 701—278.1(15). This rule interprets the underlying statutes and provides the scope and methods for obtaining a refund of sales and use tax paid for eligible businesses approved under programs by the Iowa Economic Development Authority. The Department revised the rule for clarification and to remove portions that the Department has determined are unnecessary and duplicative of statutory language.
This rulemaking rescinds and adopts a new Chapter 202. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of statutory language. The Department also updated language to provide additional clarity. The chapter describes the procedures for filing sales and use tax returns.
This rulemaking rescinds and adopts a new Chapter 216. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of statutory language. The purpose of the chapter is to provide guidance on the Department’s interpretation of the underlying statute to help the public understand exemptions relating to events and amusements.
This rulemaking is intended to implement the statutory change to the retirement income exclusion from a partial to a full exclusion for qualifying taxpayers receiving distributions from qualifying plans. This rulemaking identifies certain plans that do and do not qualify for the exclusion as well as defining how survivors with an insurable interest may qualify for the exclusion.
This rulemaking implements division VI of 2023 Iowa Acts, Senate File 565. Division VI amends several Iowa Code sections related to settlement authority, including the authority to fully abate liabilities under certain circumstances. The Act also establishes new procedures related to estimated assessments. The statutory changes related to settlement authority in Iowa Code section 421.5 include a requirement that the Department adopt rules to administer the section. A new chapter is adopted to cover the various types of settlements that the Department may enter into.
This rulemaking, pursuant to Part IV of Executive Order 10, implements, in part, 2022 Iowa Acts, House File 2317, and provides guidance as to how and when an employee-owner may make an election to exclude capital gain from the sale of qualifying capital stock in a qualifying corporation. The legislation allowed employee-owners of a qualified corporation to exclude the capital gain from the sale of qualifying capital stock.
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.