Proposed Administrative Rules Available for Public Comment

Thursday - 09/24/2020

The Department of Revenue has submitted new proposed rules to the Iowa Legislature, available for public comment through October 13, 2020. See individual notices below for details.

  • Adoption Tax Credit
    This proposed rule making is intended to implement statutory changes from the 2019 legislation to the adoption tax credit set forth in Iowa Code section 422.12A. This rule making provides further explanation and examples to implement such changes relating to how taxpayers are to claim the credit in tax years beginning on or after January 1, 2019.
  • Withholding—Electronic Filing Requirements, Deadline for Furnishing Statements
    In 2019, the Department proposed and subsequently adopted a rule making that amended Iowa Administrative Code Chapter 46 (see ARC 4678C, IAB 9/25/20, effective 10/30/19). One amendment in that rule making inadvertently attempted to move the annual deadline for filing Verified Summary of Payments Reports, W-2 forms, and 1099 forms with the Department from January 31 to February 15. That change was unintentional. This proposed rule making clarifies that the annual deadline under Iowa Code section 422.16(7)“a” remains January 31, and further clarifies that the withholding agents’ electronic filing requirement applies for all W-2 and 1099 forms for persons from whom Iowa income tax was withheld.
  • Local Assessors
    This proposed rule making is intended to implement statutory changes to the regulation of local assessors. The rule making addresses the following: 1) statutory changes prohibiting an appointee selected by the conference board from assuming the office of city/county assessor until the appointment is confirmed by the Director of Revenue; 2) a new statutory requirement prohibiting assessors/deputy assessors from assessing a property if the assessor/deputy assessor or a member of their immediate family owns the property, has a financial interest in the property, or has a financial interest in the entity that owns the property; and 3) a new statutory requirement that a conference board obtain city or county attorney approval prior to employing special counsel to assist the city legal department or county attorney.
  • Transmittal of Declaration of Value Forms
    This proposed rule making makes an amendment related to the transmittal of declaration of value forms following an amendment to Iowa Code section 428A.1 made in 2020 Iowa Acts, House File 2641.

The Department of Revenue previously submitted the following proposed rule to the Iowa Legislature. The following rules have been adopted and filed, effective October 28, 2020.

  • Tax Return Preparers
    This rule making implements new provisions that were added to Iowa Code chapter 421 by 2019 Iowa Acts, House File 590, and by 2020 Iowa Acts, House File 2641. Iowa Code section 421.62 defines “tax return preparer” and sets forth a penalty for tax return preparers who fail to include their preparer tax identification number on certain returns or claims for refund they prepare under Iowa Code chapter 422. Iowa Code section 421.63 grants the Department the authority to enjoin certain tax return preparers. Lastly, Iowa Code section 421.64 imposes continuing education requirements on tax return preparers.

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