Materials Distributed

(Graybook) Summary of fiscal information and analysis of enacted legislation.

Type

Department

Date	Document	Committees
03/02/2026	Iowa Department of Revenue, FY 2027 Presentation	Administration and Regulation Appropriations Subcommittee
02/17/2025	Iowa Department of Revenue, FY 2025 Presentation	Administration and Regulation Appropriations Subcommittee
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10/30/2019	Expected Revenue Gain If Tax Credits are Repealed As Soon As Possible	Tax Credit Review Committee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