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Proposed Administrative Rules Available for Public Comment

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Tuesday, November 20, 2018

The Department of Revenue has submitted a proposed rule to the Iowa Legislature. It is available for public comment through December 11, see individual notice below for details.

  • Excise Tax Rate on Motor Fuels
    The Department proposes to amend subrule 68.2(1) to adjust the excise tax rate on gasoline pursuant to the formula prescribed by Iowa Code section 452A.3. The ethanol distribution percentage for calendar year 2017 is between 65-70% (an increase from 2016). As a result, pursuant to Iowa Code section 452A.3(1)“b”(5), in fiscal year 2019 the excise tax rate for ethanol blended gasoline will remain 29¢ per gallon, but the excise tax rate for gasoline will increase from 30.5¢ per gallon to 30.7¢ per gallon.

The Department of Revenue previously submitted the following proposed rules to the Iowa Legislature. The following rules have been adopted and filed, effective December 26, 2018.

  • Baseball and Softball Complex Sales Tax Rebate
    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 The rule removes references to out-of-date Iowa Code provisions and provides clarity for owners or operators seeking to claim the rebate.
  • Raceway Facility Sales Tax 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.
  • Research Activities Credit
    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 This rule making reflects those legislative changes and also removes unnecessary or outdated language from the rules.
  • Section 179 Expensing
    The Department proposed to replace the existing rules regarding conformity with the federal section 179 expensing deduction with new language reflecting federal conformity and other section 179-related provisions of 2018 Senate File 2417. These provisions phase-in full conformity with the federal deduction limitations over several years and implement new provisions that help prevent owners of pass-through entities from losing 179 deductions that comply with the federal limits but exceed the Iowa limits.

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