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Iowa Tax Reform

Recently, Iowa Governor Kim Reynolds signed an extensive tax reform bill into law. The new law includes provisions to modernize and simplify Iowa’s currently complex tax laws. The Department of Revenue has created this tax reform webpage to help Iowans understand the new law. Information and resources, including guidance from the Department, will be added as it becomes available. To help provide the best resources possible, the Department has issued an opportunity for "tax reform guidance" to gather information from taxpayers, tax professionals, and other stakeholders on tax areas of the new law that might benefit from further explanation or guidance. You can now submit topics to the Department to help build resources.

To receive notifications of resources and guidance issued by the Department, subscribe to updates by selecting the tax topics of interest to you.

News ReleasesGuidanceGuidance Request


News Releases

Iowa Department of Revenue Begins to Prepare Guidance on State Tax Reform - June 1, 2018
Iowa Tax Research Library Update - January 18, 2019


Iowa Tax Reform Guidance

Summary of Key Effective Dates

Key Effective Dates by Year: 2018 | 2019 | 2020 | 2021-2023

List of Adopted and Filed Rules

Income Tax for Individuals

College Savings Iowa (529 Plan) Deduction (video)
Deemed Repatriation of Deferred Foreign Income (Section 965)
Domestic Production Activities Deduction (DPAD)
Earned Income Tax Credit (EITC) (video)
Individual Itemized Deductions
IRA Charitable Distribution Deductions
Like-Kind Exchanges of Personal Property
Moving Expenses Deduction 
Partnership Interest Expense Nonconformity Adjustment
Research Activities Credit (RAC)
Section 179 Expensing
State Sales and Use Tax Deduction
Teacher Expense Deduction (video)

Income Tax for Businesses

Deemed Repatriation of Deferred Foreign Income (Section 965)
Domestic Production Activities Deduction (DPAD)
Like-Kind Exchanges of Personal Property 
Partnership Interest Expense Nonconformity Adjustment
Research Activities Credit (RAC)
Section 179 Expensing

Sales and Excise Tax

File Storage Taxability
Hotel/Motel Excise Tax
Marketplace Fairness:
 - Permits, Filing Requirements & Local Option Sales Tax
 - Remote Sellers
 - Marketplace Facilitators
Pay Television Clarification
Personal Transportation Services
Photography & Retouching Services (video)
South Dakota v. Wayfair Ruling
State Sales and Use Tax Deduction

Updated Sales Tax Exemption Certificate