The state setoff program matches people and businesses who owe delinquent debts to public agencies with money that is owed to those people and businesses by public agencies. Sources of funds available for setoff include, but are not limited to, tax refunds, casino and sports wagering winnings, State-issued vendor payments, and Iowa Lottery winnings. To the extent allowed by law, when a match occurs, the Iowa Department of Revenue withholds or sets off money to apply toward the delinquent debt. State of Iowa Setoff Program requirements are outlined in Iowa Code section 421.65 as enacted by 2020 Iowa Acts, House File 2565, and Iowa Administrative Code rule 701—Chapter 26, which will be effective in November of 2023.