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.
This rulemaking reorganizes the Department's chapters of rules related to sales, use, and excise taxes. This rulemaking moves any sales or excise tax chapters that will be kept mostly intact substantively into new chapters. Any sales or use tax chapters not being moved in this rulemaking are likely to be significantly revised or rescinded entirely in future rulemakings. View the rulemaking for a table that lists existing chapters and identifies their new chapter numbers. This rulemaking rescinds Chapter 16 and adopts some of those rules in a new chapter.
This rulemaking amends subrule 68.2(1) to adjust the excise tax rate on biodiesel blended fuel rated B-11 or higher from 30.4¢ per gallon (ending June 30, 2022) to 30.1¢ per gallon (beginning July 1, 2022), pursuant to the formula prescribed by Iowa Code section 452A.3. The distribution percentage for biodiesel blended fuel rated B-11 or higher for calendar year 2021 is 57.75 percent, a decrease from the 2020 distribution percentage of 61.49 percent.
Pursuant to 2022 Iowa Acts, Senate File 2367, the Department proposes this rulemaking to replace its existing chapters of rules related to permits, filing returns, and payments of sales and use taxes. The Department will no longer refer to different use tax obligations as “consumer’s use tax” and “retailer’s use tax”; those terms are being replaced by references to “purchases subject to use tax” and “sales subject to use tax,” respectively. See the rule filing for highlighted updates and additions to the Department's rules from Chapters 12 and 13 to the new Chapters 201 and 202.
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.
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.
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.
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.
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.
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.
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.