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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 Reform Guidance

Summary of Key Effective Dates - June 19, 2018 

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

Income Tax for Individuals

College Savings Iowa (529 Plan) Deduction - July 31, 2018  (video)
Deemed Repatriation of Deferred Foreign Income (Section 965) - October 23, 2018
Domestic Production Activities Deduction (DPAD) - October 17, 2018
Earned Income Tax Credit (EITC) - June 1, 2018   (video)
IRA Charitable Distribution Deductions - June 1, 2018  
Like-Kind Exchanges of Personal Property - October 22, 2018
Research Activities Credit (RAC) - September 25, 2018
State Sales and Use Tax Deduction - June 4, 2018 
Teacher Expense Deduction - June 1, 2018  (video)

Income Tax for Businesses

Deemed Repatriation of Deferred Foreign Income (Section 965) - October 23, 2018
Domestic Production Activities Deduction (DPAD) - October 17, 2018
Like-Kind Exchanges of Personal Property - October 22, 2018
Research Activities Credit (RAC) - September 25, 2018

Sales and Excise Tax 

Marketplace Fairness: 
 - Permits, Filing Requirements & Local Option Sales Tax - December 4, 2018
 - Collection Requirements for Remote Sellers and Marketplace Facilitators
 - November 15, 2018
Pay Television Clarification - July 3, 2018
Photography & Retouching Services - June 19, 2018  (video)
South Dakota v. Wayfair Ruling - June 25, 2018
State Sales and Use Tax Deduction - June 4, 2018