This rulemaking modifies the process for claiming the Farm to Food Donation Tax Credit. For tax years beginning on or after January 1, 2022, taxpayers who wish to claim the Farm to Food Donation Tax Credit will no longer be required to submit donation receipts issued by registered feeding organizations directly to the Department prior to making a tax credit claim. Further, the Department will no longer issue to taxpayers tax credit certificates that indicate the verified tax credit amount taxpayers may claim. Instead, this rulemaking permits taxpayers to make a tax credit claim directly on their Iowa income tax returns by utilizing a tax credit form provided by the Department. This rulemaking does not remove the requirement that registered feeding organizations issue Department-approved donation receipts to donors or the requirement that registered feeding organizations report donation information to the Department by January 15 each year. It also strikes language allowing a taxpayer to transfer a Farm to Food Donation Tax Credit to the taxpayer’s estate or trust upon death because it is inconsistent with Iowa Code.