PrintProposing rulemaking related to the setoff program and providing an opportunity for public comment
The Revenue Department hereby proposes to adopt new Chapter 26, �Setoff of Debts Owed to Public Agencies,� Iowa Administrative Code.Legal Authority for Rulemaking This rulemaking is proposed under the authority provided in 2020 Iowa Acts, House File 2565, and 2020 Iowa Acts, House File 2641, division VI.State or Federal Law Implemented This rulemaking implements, in whole or in part, 2020 Iowa Acts, House File 2565, and 2020 Iowa Acts, House File 2641, division VI.Purpose and Summary The primary purpose of the proposed rulemaking is to implement 2020 Iowa Acts, House File 2565. That legislation sets forth the statutory authority that will transition the setoff program from the Department of Administrative Services (DAS) to the Iowa Department of Revenue (IDR). The setoff program allows public agencies, including but not limited to state agencies, clerks of court, and municipalities, to collect debt by intercepting payments owed by a public agency to a citizen and applying those payments to qualifying debt. House File 2565 transferred the setoff program from DAS to IDR. 2020 Iowa Acts, House File 2641, section 73, amended the effective date of House File 2565 to the later date of January 1, 2021, or the effective date of rules adopted by IDR implementing House File 2565, which are proposed herein. All Iowa Code citations within the new rules are to those sections as enacted by House File 2565. IDR�s authority to administer setoffs will be under Iowa Code section 421.65. IDR is required to promulgate rules to describe the priority of payment when multiple agencies within the same priority group make a claim to the same setoff payment. IDR is also required to promulgate rules to describe the frequency of certifications of debt by public agencies submitting debt to the program and to establish a minimum debt submission amount by rule. These rules establish procedures and requirements for participating agencies. The rules require that public agencies submitting debt to the program enter into a memorandum of understanding with IDR, set forth details about debt balances and notifications of changes of such balances, describe challenge processes and requests for division of the setoff payment, contemplate a transition period, and provide an explanation and examples about the fee paid by public agencies for use of the setoff system.Fiscal Impact This rulemaking has no fiscal impact to the State of Iowa. There is no cost to the State other than the costs that result from the statute and the need for the Department to develop a system to operate the setoff program as a result of the statute. Development of the system is well underway. Additionally, Iowa Code section 421.65 requires that public agencies pay a fee for the use of the setoff system. Details regarding the fee and the fee amount are set forth in the proposed rules. Jobs Impact After analysis and review of this rulemaking, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 701�7.28(17A). Public Comment Any interested person may submit written or oral comments concerning this proposed rulemaking. Written or oral comments in response to this rulemaking must be received by the Department no later than 4:30 p.m. on August 29, 2023. Comments should be directed to: Nick Behlke Iowa Department of Revenue Hoover State Office Building P.O. Box 10457 Des Moines, Iowa 50306 Phone: 515.336.9025 Email: nick.behlke@iowa.gov Public Hearing A public hearing at which persons may present their views orally or in writing will be held as follows: August 29, 2023 9 to 10 a.m. Rooms 429 and 430 Hoover State Office Building Des Moines, Iowa Google Meet: meet.google.com/ajx-eicx-hum Via telephone: 1.502.527.1252 When prompted: 231 953 134?# Mute telephone or microphone upon entering the meeting Participants attending the meeting in person will need to be escorted to the meeting room. Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rulemaking. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Department and advise of specific needs. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee�s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rulemaking action is proposed:
ITEM 1. Adopt the following new 701�Chapter 26: CHAPTER 26SETOFF OF DEBTS OWED TO PUBLIC AGENCIES701�26.1(421) Minimum qualifying debt amounts accepted. Before a qualifying debt may be submitted by a public agency to the setoff program, the amount of the qualifying debt must be $50 or more. The minimum amount is the total of all qualifying debt(s) owed to one public agency by one obligor. This rule is intended to implement Iowa Code section 421.65.701�26.2(421) Minimum setoff amount. If the balance of a qualifying debt, according to the records of the department, reaches an amount that is less than $50, the debt will be removed from the setoff program. The minimum amount is the total of all qualifying debt(s) owed to one public agency by one obligor. This rule is intended to implement Iowa Code section 421.65.701�26.3(421) Memorandum of understanding required. Before a public agency may submit qualifying debt to the department for setoff, that public agency shall enter into a memorandum of understanding with the department. The department will reject any debts submitted by a public agency prior to the execution date of the memorandum of understanding. Prior to entering into a memorandum of understanding with the department, the public agency shall provide any relevant information required by the department. This rule is intended to implement Iowa Code section 421.65.701�26.4(421) Certification to the department. 26.4(1) At the time a qualifying debt is submitted to the department for setoff, the public agency must certify to the department the information required by Iowa Code section 421.65(2)�a,� the amount of each obligor�s liability to the public agency, the date the debt became qualifying debt, that all liabilities submitted constitute qualifying debt, and any other relevant information required by the department. 26.4(2) In the event that there are existing liabilities in the setoff program when the public agency submits new qualifying debt for setoff, the public agency shall certify, as described in subrule 26.4(1), all qualifying debt placed in the setoff program, including qualifying debt that was previously placed in the setoff program. Qualifying debt that is not certified in the manner required by the department may be removed from the setoff program. This rule is intended to implement Iowa Code section 421.65.701�26.5(421) Notification of change in status of debt. Each public agency that has submitted a qualifying debt for participation in the setoff program shall timely notify the department of any change in the status of the public agency�s individual debts submitted to the setoff program. This notification shall be made at the time described in the memorandum of understanding. A change in status may come from invalidation of the liability, reduction of the liability, receipt of notice of bankruptcy, or other factors. This rule is intended to implement Iowa Code section 421.65.701�26.6(421) Multiple claims�priority of payment. In the case of multiple claims to public payments, priority shall be determined pursuant to the priority provisions found in Iowa Code section 421.65(4). Among claims entitled to the same priority pursuant to the priority provisions found in Iowa Code section 421.65(4), priority shall be determined by the date the debt became a qualifying debt, with higher priority assigned to liabilities that first became qualifying debt. If multiple claims entitled to the same priority became qualifying debt on the same day, priority shall be determined by the date and time that the liability was first submitted to the department for setoff, with higher priority assigned to liabilities first submitted. This rule is intended to implement Iowa Code section 421.65.701�26.7(421) Challenges. 26.7(1) Challenges may be submitted to the department via the manner described on the challenge notice furnished to the obligor by the department pursuant to Iowa Code section 421.65(2)�e.� Challenges shall be submitted within 15 days of the date of the notice. Challenges may be initiated only by an obligor. 26.7(2) Upon receipt of a challenge, the department will contact the obligor to schedule a review conference. 26.7(3) The department shall notify the public agency of the challenge. The public agency shall provide the department with any relevant information that the department requests for the challenge. 26.7(4) The public agency shall hold the setoff funds until final disposition of the challenge. 26.7(5) During the review conference, the department will review the information. After the review conference, the department will issue a determination based on the preponderance of the available information. 26.7(6) Successful challenges. The department shall notify a public agency of a successful challenge. At the direction of the department, the public agency shall refund all or a portion of the setoff amount to the obligor or return all or a portion of the setoff amount to the department. The public agency must adhere to the department�s determination and has no appeal opportunity. In the event of a successful challenge, the department shall retain the fee paid by the public agency for use of the setoff program. 26.7(7) Unsuccessful challenges. The department shall notify a public agency of an unsuccessful challenge. 26.7(8) In the event of an unsuccessful setoff challenge, an obligor may file an action in district court as described in Iowa Code section 421.65(3)�f.� The defendant shall be the public agency with an additional copy of such petition to be served upon the office of the attorney general. Neither the department nor any department officials or employees shall be named as parties in such a district court action. The public agency shall be responsible for any defense and costs. 26.7(9) The date and time of filing a challenge shall be computed in accordance with rule 701�7.4(17A). This rule is intended to implement Iowa Code section 421.65.701�26.8(421) Requests for division of a public payment subject to setoff. 26.8(1) Requests for division of a public payment subject to setoff may be submitted to the department via the manner described on the challenge notice furnished to the obligor by the department pursuant to Iowa Code section 421.65(2)�e.� Requests for division shall be submitted within 15 days of the date of the notice. Requests for division may be made only by an obligor or co-payee of the public payment. 26.8(2) The obligor or co-payee requesting the division of a payment must submit to the department the obligor�s or co-payee�s full name and social security number or similar identifying information for an obligor or co-payee who does not have a social security number. 26.8(3) The department shall notify a public agency of a successful request for division. At the direction of the department, the public agency shall divide a jointly or commonly owned right to payment and refund the applicable setoff amount in the manner determined by the department. The public agency must adhere to the department�s determination and has no appeal opportunity. In the event of a successful request for division, the department shall retain the fee paid by the public agency for use of the setoff program. 26.8(4) Any jointly or commonly owned right to payment is rebuttably presumed to be owned in equal portions by its joint or common owners. 26.8(5) The date and time of filing a request for division shall be computed in accordance with rule 701�7.4(17A). This rule is intended to implement Iowa Code section 421.65.701�26.9(421) Transition period. Any setoff for which the public payment is made available to the public agency prior to the effective date of Iowa Code section 421.65 shall be governed by the statute, rules, and procedures related to Iowa Code section 8A.504, even if such procedures continue after the effective date of Iowa Code section 421.65. This rule is intended to implement Iowa Code section 421.65.701�26.10(421) Fees. 26.10(1) A fee of $7 shall be paid by participating public agencies to the department for each setoff. The public agency shall be charged the fee each time a public payment is set off and applied to the public agency�s qualifying debt. The fee shall be taken by the department out of the setoff funds before the department transfers such funds to the public agency. 26.10(2) The fee shall not be collected by the public agency via the setoff program unless it is a qualifying debt as defined in Iowa Code section 421.65(1)�d.� 26.10(3) The department shall retain the fee regardless of the outcome of any challenge or requests for division of public payments. 26.10(4) Examples.Public Agency Z places $100 for Debtor A. The setoff program matches one public payment. The department would take one setoff fee when it distributes the funds to Public Agency Z. Public Agency Z places $100 for Debtor A. The setoff program matches two public payments from two different sources. The department would take two setoff fees when it distributes the funds to Public Agency Z. Public Agency Z places $100 for Debtor A and $100 for Debtor B. The setoff program matches one public payment for Debtor A and one public payment for Debtor B. The department would take two setoff fees when it distributes the funds to Public Agency Z. This rule is intended to implement Iowa Code section 421.65.ARC 7053CNatural Resource Commission[571]Filed Emergency After NoticeRulemaking related to deer hunting
The Natural Resource Commission (Commission) hereby amends Chapter 106, �Deer Hunting by Residents,� Iowa Administrative Code. Legal Authority for Rulemaking This rulemaking is adopted under the authority provided in Iowa Code sections 455A.5(6)�a,� 481A.39 and 481A.48.State or Federal Law Implemented This rulemaking implements, in whole or in part, Iowa Code sections 481A.38, 481A.39 and 481A.48.Purpose and Summary Chapter 106 governs deer hunting by residents in the state of Iowa. This chapter regulates deer hunting and sets forth season dates, bag limits, possession limits, shooting hours, areas open to hunting, licensing procedures, means and methods of take, and transportation and reporting requirements. This rulemaking adopts three amendments to Chapter 106. First, two counties are added and two counties are removed from the list of counties available for general deer licenses. Second, Lucas County is added to the list of counties eligible to participate in the population management January antlerless-deer-only season. Third, antlerless-deer-only county quotas are modified to increase harvest in southern Iowa, where the wild herd is above population goals, and also in north central Iowa, where wild herds have recovered to a level that can sustain additional antlerless harvest. Conversely, quotas are modified in far western Iowa to decrease harvest where populations are below goals and hunter effort is waning.Public Comment and Changes to Rulemaking Notice of Intended Action for this rulemaking was published in the Iowa Administrative Bulletin on April 5, 2023, as ARC 6977C. A public hearing was held on April 25, 2023, at 12 noon via video/conference call. No one attended the public hearing. No public comments were received. No changes from the Notice have been made.Reason for Waiver of Normal Effective Date Pursuant to Iowa Code section 17A.5(2)�b�(1)(b), the Commission finds that the normal effective date of this rulemaking, 35 days after publication, should be waived and the rulemaking made effective on July 17, 2023, because this rulemaking confers a benefit to and removes a restriction on sportsmen and -women hunting in this state by making quota changes that create more and different deer hunting opportunities.Adoption of Rulemaking This rulemaking was adopted by the Commission on July 13, 2023.Fiscal Impact This rulemaking has no negative fiscal impact to the State of Iowa. A copy of the fiscal impact statement is available from the Department of Natural Resources (Department) upon request. Jobs Impact After analysis and review of this rulemaking, no impact on jobs has been found. A copy of the jobs impact statement is available from the Department upon request.Waivers This rule is subject to the waiver provisions of 571�Chapter 11. Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition the Commission for a waiver of the discretionary provisions, if any.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee�s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rulemaking became effective on July 17, 2023. The following rulemaking action is adopted:
ITEM 1. Amend paragraph 106.1(1)"a" as follows: a. General deer licenses.General deer licenses shall be valid for taking deer in one season selected at the time the license is purchased. General deer licenses shall be valid for taking deer of either sex except in Buena Vista, Calhoun, Cherokee, Clay,Crawford, Dickinson, Emmet, Humboldt, Ida, Kossuth, Lyon, O�Brien, Osceola, Palo Alto, Plymouth, Pocahontas, Sac, and Sioux, and Woodbury Counties during the first regular gun season when the general deer license will be valid for taking deer with at least one forked antler. Paid general deer licenses shall be valid statewide except where prohibited in deer population management zones established under 571�Chapter 105. Free general deer licenses shall be valid for taking deer of either sex only on the farm unit of an eligible landowner or tenant in the season or seasons selected at the time the license is obtained. ITEM 2. Amend paragraph 106.1(6)"a" as follows: a. Population management season.Licenses for the population management January antlerless-deer-only season may be issued for the following counties: Allamakee, Appanoose, Decatur,Lucas, Monroe, Wayne, and Winneshiek. Population management January antlerless-deer-only licenses shall be issued for a county only when a minimum of 100 antlerless-deer-only licenses, as described in subrule 106.6(6), remain unsold in that county as of the third Monday in December. If 100 or more antlerless-deer-only licenses remain unsold for a given county as of the third Monday in December, those remaining antlerless-deer-only licenses shall be made available for the population management January antlerless-deer-only season in that county until the relevant antlerless-deer-only quota as described in subrule 106.6(6) is met. ITEM 3. Amend subrule 106.6(6) as follows: 106.6(6) Antlerless-deer-only licenses. Paid antlerless-deer-only licenses will be available by county as follows:CountyQuotaCountyQuotaCountyQuotaAdair 1200Floyd 150Monona500250Adams 1000Franklin0100Monroe 2500Allamakee 3800Fremont 0Montgomery500300Appanoose27002800Greene 100Muscatine 900Audubon0Grundy0O�Brien0Benton325Guthrie 2350Osceola0Black Hawk0Hamilton0100Page300150Boone400500Hancock0100Palo Alto0Bremer 300Hardin0100Plymouth0Buchanan 400Harrison500250Pocahontas0Buena Vista0Henry 1050Polk1350Butler 200Howard 450Pottawattamie500250Calhoun0Humboldt0Poweshiek 200Carroll0Ida0Ringgold 1600Cass300200Iowa450Sac0Cedar775Jackson 1100Scott200Cerro Gordo0100Jasper 400Shelby 0Cherokee0Jefferson 1500Sioux0Chickasaw375Johnson 950Story150Clarke 2400Jones 1100Tama 300Clay0Keokuk 500Taylor 1500Clayton 4000Kossuth0Union 1400Clinton400Lee17001800Van Buren23002400Crawford 0Linn850Wapello 1600Dallas21001900Louisa 775Warren 3000Davis19002000Lucas 2500Washington10001200Decatur24002500Lyon0Wayne 2700Delaware9501100Madison 3300Webster0100Des Moines9001000Mahaska475Winnebago0Dickinson0Marion 2050Winneshiek 2700Dubuque 1200Marshall150Woodbury 0Emmet0Mills1500Worth0Fayette 2500Mitchell 100Wright0100 [Filed Emergency After Notice 7/17/23, effective 7/17/23][Published 8/9/23]Editor�s Note: For replacement pages for IAC, see IAC Supplement 8/9/23.ARC 7056CEconomic Development Authority[261]Adopted and FiledRulemaking related to rules review
The Economic Development Authority hereby rescinds Chapter 4, �Workforce Development Accountability System,� Chapter 27, �Neighborhood Stabilization Program,� Chapter 32, �Tax Credits for Economic Development Region Revolving Loan Fund,� Chapter 34, �Welcome Center Program,� Chapter 35, �Regional Tourism Marketing Grant Program,� Chapter 37, �City Development Board,� Chapter 40, �Iowa Jobs Main Street Program,� Chapter 41, �Community Development Fund,� Chapter 46, �Endow Iowa Grants Program,� Chapter 70, �Port Authority Grant Program,� Chapter 78, �Small Business Disaster Recovery Financial Assistance Program,� Chapter 79, �Disaster Recovery Business Rental Assistance Program,� and Chapter 164, �Use of Marketing Logo,� Iowa Administrative Code.Legal Authority for Rulemaking This rulemaking is adopted under the authority provided in Iowa Code section 15.106A.State or Federal Law Implemented This rulemaking implements, in whole or in part, Iowa Code sections 15.108, 15.109, 15.271, 15.272, 15E.304, 84A.5 and 99F.11; 2010 Iowa Acts, Senate File 2389; 2001 Iowa Acts, House File 718; and 2006 Iowa Acts, House File 2782.Purpose and Summary Pursuant to Part IV of Executive Order 10, the Authority has been directed to adopt this rulemaking. The Authority is rescinding chapters that are outdated or redundant.Public Comment and Changes to Rulemaking Notice of Intended Action for this rulemaking was published in the Iowa Administrative Bulletin on May 17, 2023, as ARC 7020C. No public comments were received. No changes from the Notice have been made.Adoption of Rulemaking This rulemaking was adopted by the Authority Board on July 21, 2023.Fiscal Impact This rulemaking has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rulemaking, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition the Authority for a waiver of the discretionary provisions, if any, pursuant to 261�Chapter 199. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee�s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rulemaking will become effective on September 13, 2023. The following rulemaking action is adopted:
ITEM 1. Rescind and reserve 261�Chapter 4. ITEM 2. Rescind and reserve 261�Chapter 27. ITEM 3. Rescind and reserve 261�Chapter 32. ITEM 4. Rescind and reserve 261�Chapter 34. ITEM 5. Rescind and reserve 261�Chapter 35. ITEM 6. Rescind and reserve 261�Chapter 37. ITEM 7. Rescind and reserve 261�Chapter 40. ITEM 8. Rescind and reserve 261�Chapter 41. ITEM 9. Rescind and reserve 261�Chapter 46. ITEM 10. Rescind and reserve 261�Chapter 70. ITEM 11. Rescind and reserve 261�Chapter 78. ITEM 12. Rescind and reserve 261�Chapter 79. ITEM 13. Rescind and reserve 261�Chapter 164. [Filed 7/21/23, effective 9/13/23][Published 8/9/23]Editor�s Note: For replacement pages for IAC, see IAC Supplement 8/9/23.ARC 7057CEconomic Development Authority[261]Adopted and FiledRulemaking related to employer child care tax credit
The Economic Development Authority hereby adopts new Chapter 57, �Employer Child Care Tax Credit,� Iowa Administrative Code.Legal Authority for Rulemaking This rulemaking is adopted under the authority provided in Iowa Code section 237A.31.State or Federal Law Implemented This rulemaking implements, in whole or in part, Iowa Code section 237A.31 as amended by 2023 Iowa Acts, Senate File 181.Purpose and Summary Iowa Code section 237A.31 as amended by 2023 Iowa Acts, Senate File 181, establishes an employer child care tax credit. The credit is equal to the proportion of the federal employer-provided child care tax credit for which the employer was eligible in the same tax year attributable to expenditures made in Iowa. The aggregate amount of tax credits authorized annually is $2 million. The new Chapter 57 describes how the proportion of the federal credit attributable to expenditures in Iowa will be calculated and outlines the application process for the credit.Public Comment and Changes to Rulemaking Notice of Intended Action for this rulemaking was published in the Iowa Administrative Bulletin on June 14, 2023, as ARC 7039C. No public comments were received. No changes from the Notice have been made.Adoption of Rulemaking This rulemaking was adopted by the Authority Board on July 21, 2023.Fiscal Impact This rulemaking has no fiscal impact to the State of Iowa beyond the impact of the legislation implemented. Jobs Impact After analysis and review of this rulemaking, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition the Authority for a waiver of the discretionary provisions, if any, pursuant to 261�Chapter 199.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee�s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rulemaking will become effective on September 13, 2023. The following rulemaking action is adopted:
ITEM 1. Adopt the following new 261�Chapter 57: CHAPTER 57EMPLOYER CHILD CARE TAX CREDIT261�57.1(237A) Definitions. "Authority" means the economic development authority created in Iowa Code section 15.105. "Department" means the Iowa department of revenue. "Federal credit" means the federal employer-provided child care tax credit provided in Section 45F of the Internal Revenue Code. "Qualified child care expenditure" means the same as defined in Section 45F of the Internal Revenue Code. "Qualified child care facility" means the same as defined in Section 45F of the Internal Revenue Code. "Qualified child care resource and referral expenditure" means the same as defined in Section 45F of the Internal Revenue Code. "Tax credit" means the amount a taxpayer may claim against the taxes imposed in Iowa Code chapter 422, subchapters II, III, and V, and in Iowa Code chapter 432, and against the moneys and credits tax imposed in Iowa Code section 533.329.261�57.2(237A) Authorization of tax credits. 57.2(1) An employer child care tax credit is authorized pursuant to Iowa Code section 237A.31 as amended by 2023 Iowa Acts, Senate File 181. 57.2(2) The proportion of a taxpayer�s federal credit attributable to expenditures made in Iowa equals the ratio that the sum of the amount described in paragraph 57.2(2)�a� bears to the sum total of the amount described in paragraph 57.2(2)�b.� The ratio shall be expressed as a percentage rounded to the nearest hundredth percent. a. The qualified child care expenditures paid or incurred with respect to a qualified child care facility in Iowa, plus qualified child care resource and referral expenditures paid or incurred with respect to Iowa employees. b. The qualified child care expenditures and qualified child care resource and referral expenditures.261�57.3(237A) Application and issuance process. 57.3(1) The authority will develop a standardized application pertaining to the authorization and distribution of tax credits. The application will request information relating to the taxpayer�s eligibility for the federal credit, the proportion of the federal credit attributable to expenditures made by the taxpayer in Iowa as calculated pursuant to subrule 57.2(2), and any other information required by the authority. The certified public accountant (CPA) examination conducted pursuant to rule 261�57.4(237A) shall be submitted with the application. 57.3(2) A taxpayer shall submit an application for the credit within 90 calendar days of the end of the tax year during which qualified child care expenditures and qualified child care resource and referral expenditures are paid or incurred. 57.3(3) The authority shall issue tax credit certificates in the order the applications are determined complete and qualified until the maximum aggregate amount of tax credits that may be authorized pursuant to Iowa Code section 237A.31(3)�a� is reached. Applications for tax credits received in excess of the maximum aggregate amount of tax credits available each fiscal year will be denied by the authority. An application that can be partially approved without exceeding the maximum aggregate amount of tax credits may be approved as to the portion less than the maximum amount and denied as to the portion greater than the maximum amount. 57.3(4) The authority will issue a tax credit certificate to an approved taxpayer in an amount that represents the maximum amount of tax credit the taxpayer may claim. To receive the tax credit, the taxpayer shall file a claim with the department in accordance with any applicable administrative rules adopted by the department. An approved taxpayer�s tax credit may be subject to reduction in such circumstances described by any applicable rules adopted by the department.261�57.4(237A) CPA examination. 57.4(1) A taxpayer shall engage a certified public accountant authorized to practice in this state to conduct an examination of the taxpayer�s qualified child care expenditures and qualified child care resource and referral expenditures in accordance with the American Institute of Certified Public Accountants� statements on standards for attestation engagements. The attestation applicable to this examination is SSAE No. 10 (as amended by SSAE Nos. 11, 12, 14), AT section 101 and AT section 601. 57.4(2) The procedures used by the CPA to conduct the examination should allow the CPA to conclude that, in the CPA�s professional judgment, the qualified child care expenditures paid or incurred with respect to a qualified child care facility in Iowa and qualified child care resources and referral expenditures paid or incurred with respect to Iowa employees are eligible for a tax credit pursuant to Iowa Code section 237A.31 and all rules adopted by the authority and by the department pursuant to Iowa Code section 237A.31 in all material respects. The documents reviewed by the CPA shall be provided to the authority upon request. The authority may deny a tax credit application if such documents are requested and are not provided to the authority within 60 days. These rules are intended to implement Iowa Code section 237A.31 as amended by 2023 Iowa Acts, Senate File 181. [Filed 7/21/23, effective 9/13/23][Published 8/9/23]Editor�s Note: For replacement pages for IAC, see IAC Supplement 8/9/23.