Administrative Rules

Adopted and Filed Rules

Tax Type:
Income Taxes

This rulemaking implements statutory changes to the penalty imposed on payers of withholding who fail to file income statements with the Department. Payers of withholding will now be penalized $500 for each instance of willful failure to file an income statement with the Department. This rulemaking implements a statutory change that eliminates the requirement that payers of withholding submit an annual summary of withholding payments.

Effective Date
Tax Type:
Other Taxes

This rulemaking implements 2022 Iowa Acts, House File 2317, sections 6 and 7, which repeal the Iowa geothermal heat pump tax credit for installations occurring after December 31, 2023. This rulemaking also updates the Iowa geothermal heat pump tax credit rates from 5.2 percent to 6 percent of qualifying expenditures for installations in 2022, and from 4.4 percent to 6 percent of qualifying expenditures for installations in 2023, in response to the federal Inflation Reduction Act of 2022.

Effective Date
Tax Type:
Other Taxes

This rulemaking implements the pass-through entity composite return requirements enacted in 2021 Iowa Acts, Senate File 608, division II.

Effective Date
Tax Type:
Income Taxes

This rulemaking adds the Iowa bowling center relief fund, the Iowa charter bus relief program, the Iowa sports entertainment relief program, and the Iowa fitness center relief program, all administered by the Iowa Economic Development Authority, to the definition of “qualifying COVID-19 grant”, pursuant to a recent notification from the Authority. Iowa law and Iowa administrative rules require an eligible administering agency to notify the Director of the Department of the existence of any grant program it believes may be a qualifying COVID-19 grant program.

Effective Date
Tax Type:
Other Taxes

This rulemaking modifies the process for claiming the Farm to Food Donation Tax Credit. For tax years beginning on or after January 1, 2022, taxpayers who wish to claim the Farm to Food Donation Tax Credit will no longer be required to submit donation receipts issued by registered feeding organizations directly to the Department prior to making a tax credit claim. Further, the Department will no longer issue to taxpayers tax credit certificates that indicate the verified tax credit amount taxpayers may claim.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

As part of an ongoing effort to review and revise its rules, the Department rescinds Chapters 19 and 287. There is one rule in Chapter 19 that was not replicated in Chapter 219 on construction contracts with designated exempt entities. This rulemaking provides an updated version of that rule to be located in Chapter 219. In addition, the Department is renumbering rule 701—14.3(423) to include it in Chapter 203 and is rescinding and reserving 701—Chapter 14 since it no longer has any rules.

Effective Date
Tax Type:
Property and Local Government Taxes

The Iowa Property Assessment Appeal Board is making several amendments amendments to its rules. See the rulemaking for full details regarding the updates and amendments.

Effective Date
Tax Type:
Property and Local Government Taxes

Iowa Code sections 441.5(7) and 441.10(3) require the Director of Revenue to maintain a register containing the names of all individuals who are eligible for appointment as assessor or deputy assessor, respectively. This rulemaking allows the Department to more efficiently maintain the register by requiring that assessors and deputy assessors provide the Department with up-to-date contact information and by allowing the Department to remove deceased assessors or deputy assessors from the register.

Effective Date
Tax Type:
General Department Administration

This rulemaking removes an outdated mailing address for submitting challenges to administrative levy actions and replaces the address with references to electronic communication options and the Department’s website. Additionally, this rulemaking updates the location at which to purchase a drug tax stamp.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The Department adopted this rulemaking to replace its longstanding chapter of rules on services subject to sales tax. Chapter 26 includes several out-of-date elements that prompted this rulemaking: references to terms such as “gross receipts” rather than “sales price” and references to Iowa Code sections that have been repealed for several years. In addition to these mostly non substantive revisions, the Department adopted three substantive changes to current rules in Chapter 26 on machine operators, mini-storage, and commercial recreation.

Effective Date