Materials Distributed

(Graybook) Summary of fiscal information and analysis of enacted legislation, published annually in August.

Date Document Committees
01/22/2024 Iowa Department of Revenue, FY 2024 Presentation Administration and Regulation Appropriations Subcommittee
02/13/2023 Iowa Department of Revenue, FY 2023 Presentation Administration and Regulation Appropriations Subcommittee
01/25/2022 Department of Revenue Budget Presentation Administration and Regulation Appropriations Subcommittee
12/03/2021 Administrative Tax Credit Tax Expenditure Committee
12/03/2021 Beginning Farmer Tax Credit Tax Expenditure Committee
12/03/2021 Charitable Conservation Tax Expenditure Committee
12/03/2021 Earned Income Tax Credit Tax Expenditure Committee
12/03/2021 Franchise Tax Credit Tax Expenditure Committee
12/03/2021 High Quality Jobs Tax Expenditure Committee
12/03/2021 New Jobs Tax Credit Tax Expenditure Committee
12/03/2021 Property Tax Credits Tax Expenditure Committee
12/03/2021 Research Activities Tax Credit Tax Expenditure Committee
02/16/2021 Department of Revenue Update Administration and Regulation Appropriations Subcommittee
02/04/2020 Department of Revenue Budget Presentation, FY 2021 Administration and Regulation Appropriations Subcommittee
02/04/2020 Department of Revenue Fiscal Year-to-Date Monthly Receipts and Refunds Administration and Regulation Appropriations Subcommittee
02/04/2020 Department of Revenue Local Government Assistance Administration and Regulation Appropriations Subcommittee
01/22/2020 Iowa Department of Revenue Tax System Modernization Transportation, Infrastructure, and Capitals Appropriations Subcommittee
12/17/2019 Additional Information from Department of Revenue Tax Expenditure Committee
12/12/2019 Ethanol Promotion, E-85 Gasoline Promotion, and Biodiesel Blended Fuel Tax Credits Tax Expenditure Committee
12/12/2019 Historic Preservation Tax Credit Tax Expenditure Committee
12/12/2019 Venture Capital-Qualifying Business (Angel Investor) Tax Credit Tax Expenditure Committee
12/12/2019 Wind Energy Production and Renewable Energy Tax Credits Tax Expenditure Committee
10/30/2019 Contingent Liabilities Report and Budget Tax Credit Review Committee
10/30/2019 Expected Revenue Gain If Tax Credits are Repealed As Soon As Possible Tax Credit Review Committee
10/30/2019 Iowa Income Tax Credit Evaluations Tax Credit Review Committee
10/30/2019 Iowa Income Tax Credit Mechanics Tax Credit Review Committee
10/30/2019 Iowa Tax Credits Expected Claims Projection Tax Credit Review Committee
10/30/2019 Iowa Tax Credits Expected Claims Projections If Tax Credits are Repealed As Soon As Possible Tax Credit Review Committee
10/30/2019 Tax Credit Sunsets and the State Budget Tax Credit Review Committee
01/08/2019 Adoption Tax Credit Tax Expenditure Committee
01/08/2019 Biodiesel Blended Fuel Tax Credit Tax Expenditure Committee
01/08/2019 E15 Plus Gasoline Promotion Tax Credit Tax Expenditure Committee
01/08/2019 E85 Gasoline Promotion Tax Credit Tax Expenditure Committee
01/08/2019 Farm to Food Donation Tax Credit Tax Expenditure Committee
01/08/2019 Redevelopment Tax Credit Tax Expenditure Committee
01/08/2019 School Tuition Organization Tax Credit Tax Expenditure Committee
01/08/2019 Solar Energy System Tax Credit Tax Expenditure Committee
01/08/2019 Tuition and Textbook Tax Credit Tax Expenditure Committee
01/08/2019 Volunteer, Firefighter, EMS, & Reserve Peace Officer Tax Credit Tax Expenditure Committee
01/07/2019 Child and Dependent Care and Early Childhood Development Tax Credits Tax Expenditure Committee
01/07/2019 Endow Iowa Tax Credit Tax Expenditure Committee
01/07/2019 Property Tax Increment Financing Tax Expenditure Committee
01/07/2019 Redevelopment Tax Credits Tax Expenditure Committee
01/07/2019 Tax Credit Updates Tax Expenditure Committee
02/01/2018 Department of Revenue Presentation, 1/31/2018 Administration and Regulation Appropriations Subcommittee
01/31/2018 Department of Revenue Administration and Regulation Appropriations Subcommittee
11/27/2017 Farm to Food Donation Tax Credit Brief - Department of Revenue Tax Expenditure Committee
11/27/2017 Innovation Fund Tax Credit - Department of Revenue Tax Expenditure Committee
11/27/2017 Iowa Fund of Funds Program 2017 - Department of Revenue Tax Expenditure Committee
11/27/2017 Local Option Sales Tax Increment Financing 2017 - Department of Revenue Tax Expenditure Committee
11/27/2017 School Tuition Organization Tax Credit 2017 - Department of Revenue Tax Expenditure Committee
11/27/2017 Targeted Jobs Withholding Tax Credit 2017 REVISED - Department of Revenue Tax Expenditure Committee
11/27/2017 Tuition and Textbook Tax Credit 2017 - Department of Revenue Tax Expenditure Committee
11/27/2017 Tuition and Textbook Tax Credit Brief - Department of Revenue Tax Expenditure Committee
11/27/2017 Volunteer Firefighter, EMS, & Reserve Peace Officer Tax Credit Brief - Department of Revenue Tax Expenditure Committee
02/21/2017 Department of Revenue Presentation & Handout Administration and Regulation Appropriations Subcommittee
02/15/2016 Revenue - Handouts Budget Review Subcommittee (H)
01/05/2016 Additional Information on Tax Expenditures from the Department of Revenue Tax Expenditure Committee
12/18/2015 Iowa Department of Revenue Presentation - Ms. Victoria Daniels Telecommunications Company Property Tax Review Committee
12/18/2015 Iowa Department of Revenue Telecom Property Tax Report Telecommunications Company Property Tax Review Committee
12/18/2015 Proposed Rules Telecommunications Company Property Tax Review Committee
12/16/2015 Attachment F - IDR Identity Theft Update Fiscal Committee
12/09/2015 Local Impacts of Machinery and Equipment Sales Tax Exemption Proposed Rules -Department of Revenue Tax Expenditure Committee
12/09/2015 Machinery and Equipment Sales and Use Tax Exemption Proposed Rules Tax Expenditure Committee
12/09/2015 Machinery and Equipment Sales and Use Tax Exemption Statutes Tax Expenditure Committee
12/09/2015 Volunteer Fire Fighter, EMS, and Reserve Peace Officer Tax Credit - Department of Revenue Tax Expenditure Committee
11/20/2015 Attachment K - Manufacturing Sales Tax Exemption Rules Fiscal Committee
11/18/2015 Beginning Farmer Tax Credit Program - Department of Revenue Tax Expenditure Committee
11/18/2015 Charitable Conservation Contribution Tax Credit - Department of Revenue Tax Expenditure Committee
11/18/2015 Franchise Tax and Moneys and Credits Tax - Department of Revenue Tax Expenditure Committee
11/18/2015 Fuel Tax Credit - Department of Revenue Tax Expenditure Committee
11/18/2015 Iowa Alternative Minimum Tax Credit - Department of Revenue Tax Expenditure Committee
11/18/2015 Iowa Bankers Association Handout Tax Expenditure Committee
11/18/2015 Iowa Credit Union League Handout Tax Expenditure Committee
11/18/2015 New Jobs Tax Credit - Department of Revenue Tax Expenditure Committee
11/18/2015 REVISED Claim of Right Tax Credit - Department of Revenue Tax Expenditure Committee
11/18/2015 S Corporation Apportionment Tax Credit - Department of Revenue Tax Expenditure Committee
02/02/2015 Department of Revenue Presentation Administration and Regulation Appropriations Subcommittee
02/02/2015 Department of Revenue Subcommittee Question Responses Administration and Regulation Appropriations Subcommittee
12/03/2014 Biofuel Retailers' Tax Credits - Department of Revenue Tax Expenditure Committee
12/03/2014 Historic Preservation and Cultural and Entertainment District Tax Credits - Department of Revenue Tax Expenditure Committee
12/03/2014 Iowa Utilities Board Handout Tax Expenditure Committee
12/03/2014 Qualifying Business and Community-based Seed Capital Fund Tax Credits - Department of Revenue Tax Expenditure Committee
12/03/2014 Wind and Renewable Energy Tax Credits - Department of Revenue - Revised Tax Expenditure Committee
01/29/2014 Department of Revenue Presentation Administration and Regulation Appropriations Subcommittee
12/04/2013 Child and Dependent Care and Early Childhood Development Tax Credits, Iowa Department of Revenue Tax Expenditure Committee
12/04/2013 Endow Iowa Tax Credit, Iowa Department of Revenue Tax Expenditure Committee
12/04/2013 Property Tax Increment Financing, Iowa Department of Revenue Tax Expenditure Committee
12/04/2013 Redevelopment Tax Credit, Iowa Department of Revenue Tax Expenditure Committee
02/12/2013 Department of Revenue Response to Questions Administration and Regulation Appropriations Subcommittee
02/01/2012 Department of Revenue 2011 Annual Report Administration and Regulation Appropriations Subcommittee
02/01/2012 Department of Revenue Budget Presentation Administration and Regulation Appropriations Subcommittee
02/01/2012 Department of Revenue Organization Chart Administration and Regulation Appropriations Subcommittee
02/15/2011 Department of Revenue Handout Administration and Regulation Appropriations Subcommittee
02/15/2011 Department of Revenue: Responses to Subcommittee Questions Administration and Regulation Appropriations Subcommittee
02/04/2010 Department of Revenue Handout Administration and Regulation Appropriations Subcommittee
02/12/2009 Department of Revenue Handout Administration and Regulation Appropriations Subcommittee
01/07/2009 4 - Overview of 2009 Assessment Trends - Iowa Department of Revenue Legislative Property Tax Study Committee
01/29/2008 1-29-08 Dept. of Revenue 2007 Annual Report Administration and Regulation Appropriations Subcommittee
12/05/2007 1A - Iowa Sales and Use Tax Law - Department of Revenue Legislative Property Tax Study Committee
12/05/2007 1B - Sales and Use Tax Exemptions - Department of Revenue Legislative Property Tax Study Committee
12/05/2007 1C - Taxable and Exempt Services By Category - Department of Revenue Legislative Property Tax Study Committee
12/05/2007 1D - Sales and Use Tax Exemptions Expenditures - Department of Revenue Legislative Property Tax Study Committee
01/25/2007 Department of Revenue Testimony Health and Human Services Appropriations Subcommittee
01/23/2007 Department of Revenue Handouts Administration and Regulation Appropriations Subcommittee
01/24/2006 Department of Revenue Presentation Administration and Regulation Appropriations Subcommittee
01/24/2006 Tax Credit Tracking System Administration and Regulation Appropriations Subcommittee
02/22/2005 Des Moines Coalition 2004 EITC Campaign Results Handout Health and Human Services Appropriations Subcommittee
02/22/2005 Earned Income Tax Credit Handout Health and Human Services Appropriations Subcommittee
02/22/2005 Iowa Earned Income Tax Credit (EITC) Project Handout Health and Human Services Appropriations Subcommittee
02/22/2005 National Conference of State Legislatures - Strengthening Low-Income Families and Neighborhoods Handout Health and Human Services Appropriations Subcommittee
02/22/2005 Strengthening Rural Families Handout Health and Human Services Appropriations Subcommittee
02/22/2005 The Annie E. Casey Foundation - Earned Income Tax Credit in Iowa Handout Health and Human Services Appropriations Subcommittee
02/08/2005 02-08-2005 Department of Revenue FY 2006 Budget Presentation Administration and Regulation Appropriations Subcommittee
02/11/2004 Activities of the Department of Revenue Administration and Regulation Appropriations Subcommittee
02/11/2004 Department of Revenue Performance Measurers Administration and Regulation Appropriations Subcommittee
02/11/2004 The Department of Revenue as a Charter Agency Administration and Regulation Appropriations Subcommittee
02/11/2003 Department of Revenue and Finance FY 2004 Budget Presentation Administration and Regulation Appropriations Subcommittee
01/28/2003 Department of Revenue and Finance Overview Presentation Administration and Regulation Appropriations Subcommittee
03/07/2002 Revenue and Finance Cover Letter March 6, 2002 Administration and Regulation Appropriations Subcommittee
03/06/2002 Department of Revenue and Finance FY 2003 Budget Administration and Regulation Appropriations Subcommittee