Administrative Rules - Available for Public Comment; Adopted & Filed

Friday - 10/09/2020

The Department of Revenue has submitted new proposed rules to the Iowa Legislature, available for public comment through October 27, 2020. See individual notices below for details.

  • Agricultural Definitions & Rules - Silviculture, Aquaculture, Plants
    During the 2013 Legislative Session, the definition of “agricultural production” was amended to include “production from silvicultural activities” and the definition of “agricultural products” to include “silviculture.” This proposed rule making reflects the addition of silviculture to Iowa Code section 423.1(5) by defining “silviculture” and moving an existing definition of “aquaculture” into a rule that consists of definitions and proposes to create a single definition of “plants.”
  • Homestead Tax Credit & Military Service Tax Exemption
    This rule making defines “under honorable conditions” for purposes of the disabled veteran tax credit and the military service tax exemption, describes the application requirements for the disabled veteran tax credit, and clarifies the eligibility of a person who has received multiple discharges from service for the disabled veteran tax credit. Lastly, this rule making removes unnecessary citations and clarifies existing subrules related to eligibility.

The Department of Revenue previously submitted the following proposed rule to the Iowa Legislature. The following rule has been adopted and filed, effective November 11, 2020.

  • Affiliated Corporations Acting as a Unit
    Following an inquiry from a taxpayer about the applicability of a rule, the Department proposed amending its rules regarding affiliated corporations acting as a unit, published on July 15, 2020 as ARC 5077C. The Department received one public comment but did not make any changes to the rule filing prior to adopting the changes, published on October 7 as ARC 5201C.

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