The Department is excited to announce our new website, revenue.iowa.gov, is launching in one week, on July 9!

IDR Releases New State Tax Guidance: Iowa's Nonconformity with the Federal Consolidated Appropriations Act of 2021

On December 27, 2020, President Donald Trump signed Public Law 116-260, the Consolidated Appropriations Act, 2021. This federal law includes a number of federal tax changes, some with retroactive effect. The Department has released new guidance to explain this law as it relates to Iowa's Nonconformity with the Federal Consolidated Appropriations Act of 2021.

Nonconformity: The Federal Consolidated Appropriations Act of 2021

The Department has issued new guidance related to Iowa’s conformity with certain tax provisions of the federal Consolidated Appropriations Act, 2021. This guidance focuses primarily on Iowa’s nonconformity with this federal law for tax years beginning prior to January 1, 2020. Iowa generally conforms with the federal tax changes to the extent they affect Iowa income taxes for tax years beginning on or after January 1, 2020.