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.
To implement changes from the Iowa's 2018 Senate File 2417, the Department proposed revisions to its rules implementing the research activities credit for individual and corporate income tax. This rule making reflects those legislative changes and also removes unnecessary or outdated language from the rules.
The Department proposed to amend a rule to implement a sales tax rebate available to eligible owners or operators of a baseball and softball complex, as provided in Iowa Code section 423.4(10). The rule removes references to out-of-date Iowa Code provisions and provides clarity for owners or operators seeking to claim the rebate.
The Department proposed a new rule relating to a sales tax rebate available to an eligible owner or operator of a raceway facility, as provided in Iowa Code section 423.4(11). The adopted rule describes the information and supporting documentation required to be submitted to the Department by an owner or operator seeking to claim the rebate.
Based on a petition for rulemaking, the Department proposed various changes to its rules regarding the sale of commercial fertilizer, including an exemption from sales and use tax.
2017 HF 625 repealed the requirement for taxpayers to indicate whether each of a taxpayer’s dependent children had health care coverage on December 31 of the tax year on the taxpayer’s Iowa individual income tax return. The Department proposed to rescind and reserve the rule.