House
Study
Bill
724
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
DEPARTMENT
OF
REVENUE
BILL)
A
BILL
FOR
An
Act
relating
to
state
and
local
finances
and
the
duties
and
1
procedures
of
the
department
of
revenue
by
providing
for
2
electronic
filing,
communications,
and
records,
modifying
3
transfer
tax
remittances,
the
assessment
of
property,
4
the
collection
of
debt,
and
the
taxation
of
pass-through
5
entities,
reducing
inheritance
taxes
for
unknown
heirs,
6
establishing
salaries,
providing
for
a
fee,
making
7
appropriations,
and
providing
penalties,
and
including
8
effective
date,
applicability,
and
retroactive
applicability
9
provisions.
10
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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DIVISION
I
1
RECORD
RETENTION
2
Section
1.
Section
422.68,
subsections
3
and
4,
Code
2022,
3
are
amended
to
read
as
follows:
4
3.
a.
The
director
may
shall
destroy
useless
records
and
5
returns,
reports,
and
communications
records
of
any
taxpayer
6
filed
with
or
kept
by
the
department
after
those
returns,
7
records,
reports,
or
communications
have
been
in
the
custody
8
of
the
department
for
a
period
of
not
less
than
three
years
or
9
such
time
as
the
director
prescribes
by
rule.
However,
after
10
the
accounts
of
a
person
have
been
examined
by
the
director
and
11
the
amount
of
tax
and
penalty
due
have
been
finally
determined,
12
the
director
may
order
the
destruction
of
any
records
13
previously
filed
by
that
taxpayer,
notwithstanding
the
fact
14
that
those
records
have
been
in
the
custody
of
the
department
15
for
a
period
less
than
three
years.
These
records
and
16
documents
shall
be
destroyed
in
the
manner
prescribed
by
the
17
director
by
the
end
of
the
calendar
year
following
the
year
in
18
which
the
record
is
determined
by
the
department
to
be
useless
.
19
b.
(1)
A
taxpayer
or
the
department
may
request
that
a
20
specific
record
be
retained
beyond
the
useful
life
of
the
21
record.
22
(2)
The
director
shall
have
the
discretion
to
approve
or
23
deny
a
request
made
pursuant
to
subparagraph
(1).
24
c.
Notwithstanding
paragraph
“a”
,
the
department
may
retain
25
any
of
the
following:
26
(1)
A
record
that
no
longer
contains
personally
27
identifiable
information
of
a
specific
taxpayer.
28
(2)
A
record
described
in
section
17A.3,
subsection
1,
29
paragraph
“d”
or
“e”
.
30
d.
The
department
shall
adopt
rules
pursuant
to
chapter
17A
31
to
administer
this
subsection.
32
4.
The
department
may
make
photostat,
microfilm,
33
electronic,
or
other
electronic
or
photographic
copies
of
34
records
,
reports,
and
other
papers
either
filed
by
the
taxpayer
35
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or
prepared
by
the
department
,
or
make
such
copies
by
other
1
methods
.
In
addition,
the
department
may
create
and
or
use
2
any
system
of
recordkeeping
reasonably
calculated
to
preserve
3
its
records
for
any
time
period
required
by
law.
When
these
4
photostat,
electronic,
microfilm,
or
other
copies
have
been
a
5
copy
is
made,
the
department
may
destroy
the
original
records
6
record
which
are
the
served
as
the
basis
for
the
copies
copy
7
in
any
manner
prescribed
by
the
director.
These
photostat,
8
electronic,
microfilm,
or
other
types
of
copies,
when
no
longer
9
of
use,
may
be
destroyed
A
copy
shall
be
subject
to
destruction
10
as
provided
in
subsection
3
.
These
photostat,
microfilm,
11
electronic,
or
other
records
A
copy
shall
be
admissible
in
12
evidence
when
duly
certified
and
authenticated
by
the
officer
13
having
custody
and
control
of
them
the
record
.
14
Sec.
2.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
15
effect
January
1,
2025.
16
DIVISION
II
17
ELECTRONIC
FILING
——
FIDUCIARIES
——
BUSINESS
ENTITIES
18
Sec.
3.
Section
422.14,
subsection
1,
Code
2022,
is
amended
19
to
read
as
follows:
20
1.
a.
A
fiduciary
subject
to
taxation
under
this
21
subchapter
,
as
provided
in
section
422.6
,
shall
make
a
return,
22
signed
in
accordance
with
forms
and
rules
prescribed
by
the
23
director,
for
the
individual,
estate,
or
trust
for
whom
or
for
24
which
the
fiduciary
acts,
if
the
taxable
income
thereof
amounts
25
to
six
hundred
dollars
or
more.
A
nonresident
fiduciary
shall
26
file
a
copy
of
the
federal
income
tax
return
for
the
current
27
tax
year
with
the
return
required
by
this
section
.
28
b.
(1)
A
fiduciary
required
to
file
a
return
under
29
paragraph
“a”
,
shall
file
the
return
in
an
electronic
format
as
30
specified
by
the
department
in
a
tax
year
in
which
any
of
the
31
following
circumstances
apply:
32
(a)
The
individual,
estate,
or
trust
for
whom
or
which
the
33
fiduciary
acts
has
two
hundred
fifty
thousand
dollars
or
more
34
in
gross
receipts,
as
defined
by
rule
by
the
department.
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(b)
The
fiduciary
is
required
to
provide
ten
or
more
1
schedules
K-1
to
the
beneficiaries.
2
(c)
The
fiduciary
reports
twenty-five
thousand
dollars
or
3
more
of
Iowa
tax
credits
on
the
return.
4
(2)
This
paragraph
“b”
applies
to
any
form
or
schedule
5
supporting
a
return
required
to
be
electronically
filed
or
6
any
amended
return
if
the
amended
return
meets
any
of
the
7
circumstances
requiring
electronic
filing
in
this
paragraph.
8
c.
(1)
Notwithstanding
paragraph
“b”
,
the
department
may
9
provide
an
exception
to
the
electronic
filing
requirement.
10
(2)
A
return
subject
to
the
electronic
filing
requirement
in
11
paragraph
“b”
that
is
filed
in
a
manner
other
than
an
electronic
12
format
specified
by
the
department
shall
not
be
considered
13
a
valid
return
unless
the
department
provides
an
exception
14
pursuant
to
this
paragraph.
15
d.
The
department
shall
adopt
rules
to
implement
this
16
subsection.
17
Sec.
4.
Section
422.15,
subsection
2,
Code
2022,
is
amended
18
to
read
as
follows:
19
2.
a.
Every
partnership,
including
limited
partnerships,
20
doing
business
in
this
state,
or
deriving
income
from
sources
21
within
this
state
as
defined
in
section
422.32,
subsection
1
,
22
paragraph
“g”
,
shall
make
a
return,
stating
specifically
the
23
net
income
and
capital
gains
or
losses
reported
on
the
federal
24
partnership
return,
the
names
and
addresses
of
the
partners,
25
and
their
respective
shares
in
said
amounts.
26
b.
(1)
A
partnership
required
to
file
a
return
under
27
paragraph
“a”
,
shall
file
the
return
in
an
electronic
format
28
specified
by
the
department
in
a
tax
year
in
which
any
of
the
29
following
circumstances
apply:
30
(a)
The
partnership
has
two
hundred
fifty
thousand
dollars
31
or
more
in
total
gross
receipts,
as
defined
by
rule
by
the
32
department.
33
(b)
The
partnership
is
required
to
provide
ten
or
more
Iowa
34
schedules
K-1
to
the
partners.
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(c)
The
partnership
reports
twenty-five
thousand
dollars
or
1
more
of
Iowa
tax
credits
on
the
return.
2
(2)
This
paragraph
“b”
applies
to
any
form
or
schedule
3
supporting
a
return
required
to
be
electronically
filed
or
4
any
amended
return
if
the
amended
return
meets
any
of
the
5
circumstances
requiring
electronic
filing
in
this
paragraph.
6
c.
(1)
Notwithstanding
paragraph
“b”
,
the
department
may
7
provide
an
exception
to
the
electronic
filing
requirement.
8
(2)
A
return
subject
to
the
electronic
filing
requirement
in
9
paragraph
“b”
that
is
filed
in
a
manner
other
than
an
electronic
10
format
specified
by
the
department
shall
not
be
considered
11
a
valid
return
unless
the
department
provides
an
exception
12
pursuant
to
this
paragraph.
13
d.
The
department
shall
adopt
rules
to
implement
this
14
subsection.
15
Sec.
5.
Section
422.16B,
subsection
8,
Code
2022,
is
amended
16
to
read
as
follows:
17
8.
a.
For
the
efficient
administration
of
this
chapter
,
the
18
director
may
require
or
provide
for
the
composite
return
on
the
19
same
form
as
or
combined
with
a
pass-through
entity’s
annual
20
return
required
under
section
422.14
,
422.15
,
or
422.36
,
but
in
21
such
case
the
composite
return
shall
be
considered
a
separate
22
return
for
purposes
of
this
chapter
and
section
421.27
.
23
b.
(1)
If
a
pass-through
entity
is
required
to
file
its
24
annual
return
under
section
422.14,
422.15,
or
422.36
in
an
25
electronic
format,
the
pass-through
entity
shall
file
its
26
composite
return
for
the
same
taxable
year
in
an
electronic
27
format
specified
by
the
department.
28
(2)
This
paragraph
applies
to
any
form
or
schedule
29
supporting
a
return
required
to
be
electronically
filed
or
30
any
amended
return
if
the
amended
return
meets
any
of
the
31
circumstances
requiring
electronic
filing
in
this
paragraph.
32
c.
A
return
subject
to
the
electronic
filing
requirement
in
33
paragraph
“b”
that
is
filed
in
a
manner
other
than
an
electronic
34
format
specified
by
the
department
shall
not
be
considered
a
35
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valid
return.
1
d.
The
department
shall
adopt
rules
to
implement
this
2
subsection.
3
Sec.
6.
Section
422.36,
Code
2022,
is
amended
by
adding
the
4
following
new
subsection:
5
NEW
SUBSECTION
.
8.
a.
A
corporation
shall
file
a
return
6
required
under
this
section
in
an
electronic
format
specified
7
by
the
department
for
any
tax
year
if
any
of
the
following
8
circumstances
apply:
9
(1)
The
corporation
has
gross
receipts
of
two
hundred
fifty
10
thousand
dollars
or
more,
as
defined
by
rule
by
the
department.
11
(2)
The
corporation
reports
twenty-five
thousand
dollars
or
12
more
of
Iowa
tax
credits
on
the
return.
13
b.
A
corporation
described
in
subsection
5
shall
file
all
14
returns
required
under
this
section
in
an
electronic
format
15
specified
by
the
department
for
any
tax
year
if
any
of
the
16
following
circumstances
apply:
17
(1)
The
corporation
has
gross
receipts
of
two
hundred
fifty
18
thousand
dollars
or
more,
as
defined
by
rule
by
the
department.
19
(2)
The
corporation
is
required
to
provide
ten
or
more
Iowa
20
schedules
K-1
to
shareholders.
21
(3)
The
corporation
reports
twenty-five
thousand
dollars
or
22
more
of
Iowa
tax
credits
on
the
return.
23
c.
This
subsection
applies
to
any
form
or
schedule
24
supporting
a
return
required
to
be
electronically
filed
or
25
any
amended
return
if
the
amended
return
meets
any
of
the
26
circumstances
requiring
electronic
filing
in
this
subsection.
27
d.
(1)
Notwithstanding
paragraphs
“a”
and
“b”
,
the
28
department
may
provide
an
exception
to
the
requirement
to
file
29
a
return
in
an
electronic
format.
30
(2)
A
return
subject
to
the
electronic
filing
requirement
31
in
this
subsection
that
is
filed
in
a
manner
other
than
in
an
32
electronic
format
specified
by
the
department
shall
not
be
33
considered
a
valid
return
unless
the
department
provides
an
34
exception
pursuant
to
this
paragraph.
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e.
The
department
shall
adopt
rules
to
implement
this
1
subsection.
2
Sec.
7.
Section
422.37,
Code
2022,
is
amended
by
adding
the
3
following
new
subsection:
4
NEW
SUBSECTION
.
8.
a.
(1)
The
affiliated
group
shall
5
file
a
return
under
this
section
for
each
taxable
year
in
an
6
electronic
format
specified
by
the
department,
regardless
of
7
the
total
gross
receipts
of
or
amount
of
credits
reported
by
8
the
affiliated
group.
9
(2)
For
purposes
of
the
electronic
filing
requirement,
a
10
return
of
an
affiliated
group
includes
any
form
or
schedule
11
supporting
the
return
or
any
amended
return
of
the
affiliated
12
group.
13
(3)
The
financial
institution
is
a
corporation
subject
14
to
the
electronic
filing
requirement
under
section
422.36,
15
subsection
8,
paragraph
“b”
.
16
b.
(1)
Notwithstanding
paragraph
“a”
,
the
department
may
17
provide
an
exception
to
file
a
return
in
an
electronic
format.
18
(2)
A
return
subject
to
the
electronic
filing
requirement
19
in
paragraph
“a”
that
is
filed
in
a
manner
other
than
in
an
20
electronic
format
specified
by
the
department
shall
not
be
21
considered
a
valid
return
unless
the
department
provides
an
22
exception
pursuant
to
this
paragraph.
23
c.
The
department
shall
adopt
rules
to
implement
this
24
subsection.
25
Sec.
8.
Section
422.62,
Code
2022,
is
amended
to
read
as
26
follows:
27
422.62
Due
and
delinquent
dates.
28
1.
The
franchise
tax
is
due
and
payable
on
the
first
29
day
following
the
end
of
the
taxable
year
of
each
financial
30
institution,
and
is
delinquent
after
the
last
day
of
the
fourth
31
month
following
the
due
date
or
forty-five
days
after
the
due
32
date
of
the
federal
tax
return,
excluding
extensions
of
time
33
to
file,
whichever
is
the
later.
Every
financial
institution
34
shall
file
a
return
as
prescribed
by
the
director
on
or
before
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the
delinquency
date.
1
2.
a.
(1)
A
financial
institution
shall
file
a
return
2
required
under
this
section
in
an
electronic
format
specified
3
by
the
department
for
any
tax
year
if
any
of
the
following
4
circumstances
apply:
5
(a)
The
financial
institution
has
two
hundred
fifty
6
thousand
dollars
or
more
in
gross
receipts,
as
defined
by
rule
7
by
the
department.
8
(b)
The
financial
institution
reports
twenty-five
thousand
9
dollars
or
more
of
Iowa
tax
credits
on
the
return.
10
(c)
The
financial
institution
is
a
corporation
subject
11
to
the
electronic
filing
requirement
under
section
422.36,
12
subsection
8,
paragraph
“b”
.
13
(2)
This
paragraph
“a”
applies
to
any
form
or
schedule
14
supporting
a
return
required
to
be
electronically
filed
or
15
any
amended
return
if
the
amended
return
meets
any
of
the
16
circumstances
requiring
electronic
filing
in
this
paragraph.
17
b.
(1)
Notwithstanding
paragraph
“a”
,
the
department
may
18
provide
an
exception
to
the
requirement
to
file
a
return
in
an
19
electronic
format.
20
(2)
A
return
subject
to
the
electronic
filing
requirement
21
in
paragraph
“a”
that
is
filed
in
a
manner
other
than
in
an
22
electronic
format
specified
by
the
department
shall
not
be
23
considered
a
valid
return
unless
the
department
provides
an
24
exception
pursuant
to
this
paragraph.
25
c.
The
department
shall
adopt
rules
to
implement
this
26
subsection.
27
Sec.
9.
APPLICABILITY.
28
1.
Except
as
provided
in
subsection
2,
this
division
of
this
29
Act
applies
to
tax
years
ending
on
or
after
December
31,
2022,
30
or
for
tax
years
ending
on
or
after
December
31
of
the
calendar
31
year
in
which
the
department
implements
a
system
for
receiving
32
the
electronic
returns
required
by
this
division
of
this
Act,
33
whichever
is
later.
34
2.
The
section
of
this
division
of
this
Act
amending
section
35
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422.14,
subsection
1,
applies
to
tax
years
ending
on
or
after
1
December
31,
2023,
or
for
tax
years
ending
on
or
after
December
2
31
of
the
calendar
year
in
which
the
department
implements
a
3
system
for
receiving
the
electronic
fiduciary
returns
required
4
by
this
division
of
this
Act,
whichever
is
later.
5
3.
The
department
of
revenue
shall
notify
the
Code
editor
by
6
December
1
of
the
calendar
year
the
department
has
implemented
7
a
system
for
receiving
the
electronic
returns
or
electronic
8
fiduciary
returns
required
by
this
division
of
this
Act.
9
DIVISION
III
10
ELECTRONIC
FILING
——
CREDIT
UNIONS
11
Sec.
10.
Section
533.329,
subsection
3,
Code
2022,
is
12
amended
to
read
as
follows:
13
3.
a.
Returns
shall
be
in
the
form
the
director
of
14
revenue
prescribes,
and
shall
be
filed
with
the
department
of
15
revenue
on
or
before
the
last
day
of
the
fourth
month
after
16
the
expiration
of
the
tax
year.
The
moneys
and
credits
tax
is
17
due
and
payable
on
the
last
day
of
the
fourth
month
after
the
18
expiration
of
the
tax
year.
19
b.
A
credit
union
shall
file
a
return
required
under
this
20
section
in
an
electronic
format
specified
by
the
department
for
21
each
tax
year.
22
c.
(1)
Notwithstanding
paragraph
“b”
,
the
department
may
23
provide
an
exception
to
file
a
return
in
an
electronic
format.
24
(2)
A
return
subject
to
the
electronic
filing
requirement
25
in
paragraph
“b”
that
is
filed
in
a
manner
other
than
in
an
26
electronic
format
specified
by
the
department
shall
not
be
27
considered
a
valid
return
unless
the
department
provides
an
28
exception
pursuant
to
this
paragraph.
29
d.
The
department
shall
adopt
rules
to
implement
this
30
subsection.
31
Sec.
11.
APPLICABILITY.
32
1.
This
division
of
this
Act
applies
to
tax
years
ending
33
on
or
after
December
31,
2024,
or
for
tax
years
ending
on
or
34
after
December
31
of
the
calendar
year
in
which
the
department
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implements
a
system
for
receiving
the
electronic
returns
1
required
by
this
division
of
this
Act,
whichever
is
later.
2
2.
The
department
of
revenue
shall
notify
the
Code
editor
by
3
December
1
of
the
calendar
year
the
department
has
implemented
4
a
system
for
receiving
electronic
returns
required
by
this
5
division
of
this
Act.
6
DIVISION
IV
7
AUTHORITY
TO
CHARGE
FEES
8
Sec.
12.
Section
421.17,
Code
2022,
is
amended
by
adding
the
9
following
new
subsection:
10
NEW
SUBSECTION
.
37.
To
establish
a
fee,
by
rule,
and
charge
11
a
person
for
a
copy
of
a
return.
The
fee
shall
be
retained
by
12
the
department
of
revenue.
13
Sec.
13.
LEGISLATIVE
INTENT.
This
division
of
this
Act
14
shall
not
be
construed
to
prohibit
the
department
of
revenue
15
from
charging
a
fee
for
a
copy
of
a
return
prior
to
the
16
enactment
of
this
division
of
this
Act
pursuant
to
another
17
authority
of
the
department.
18
It
is
the
intent
of
the
general
assembly
that
this
division
19
of
this
Act
is
a
conforming
amendment
consistent
with
current
20
state
law,
and
the
amendment
does
not
change
the
application
of
21
the
current
law
but
instead
reflects
current
law
both
before
22
and
after
enactment
of
this
division
of
this
Act.
23
DIVISION
V
24
AUTHORITY
TO
ACT
ON
BEHALF
OF
TAXPAYER
25
Sec.
14.
Section
421.59,
subsection
2,
unnumbered
paragraph
26
1,
Code
2022,
is
amended
to
read
as
follows:
27
Unless
otherwise
prohibited
by
law,
the
department
may
28
authorize
the
following
persons
to
act
and
receive
information
29
on
behalf
of
and
exercise
all
of
the
rights
of
a
taxpayer,
30
regardless
of
whether
a
power
of
attorney
has
been
filed
31
pursuant
to
subsection
1
:
32
Sec.
15.
Section
421.59,
subsection
2,
paragraph
d,
Code
33
2022,
is
amended
by
striking
the
paragraph
and
inserting
in
34
lieu
thereof
the
following:
35
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d.
An
individual
holding
the
following
title
or
position
1
within
a
corporation,
association,
partnership,
or
other
2
business
entity:
3
(1)
An
officer
or
employee
of
the
corporation
or
association
4
who
is
authorized
to
act
on
behalf
of
the
corporation
or
5
association
in
tax
matters.
6
(2)
A
designated
partner
or
employee
of
the
partnership
7
who
is
authorized
to
act
on
behalf
of
the
partnership
in
tax
8
matters.
9
(3)
A
person
authorized
to
act
on
behalf
of
the
limited
10
liability
company
in
tax
matters
pursuant
to
a
valid
statement
11
of
authority
or
employee
of
the
company
who
is
authorized
to
12
act
on
behalf
of
the
company
in
tax
matters.
13
Sec.
16.
Section
421.59,
subsection
2,
Code
2022,
is
amended
14
by
adding
the
following
new
paragraphs:
15
NEW
PARAGRAPH
.
i.
A
trustee.
16
(1)
Upon
request,
the
trustee
shall
submit
to
the
department
17
a
certification
of
the
trust,
copy
of
the
trust
documents,
or
18
court
order
appointing
the
trustee.
19
(2)
The
department
has
standing
to
petition
the
court
that
20
appointed
the
trustee
to
verify
the
appointment
or
to
determine
21
the
scope
of
the
appointment.
22
NEW
PARAGRAPH
.
j.
A
person
named
as
general
or
durable
23
power
of
attorney
on
a
document
which
is
currently
in
force
24
and
such
document
has
not
been
prescribed
by
the
department
of
25
revenue.
26
Sec.
17.
Section
421.59,
Code
2022,
is
amended
by
adding
the
27
following
new
subsections:
28
NEW
SUBSECTION
.
3A.
An
individual
acting
on
behalf
of
29
a
taxpayer
pursuant
to
subsection
2
must
certify
that
the
30
individual
possesses
actual
authority
to
act
on
behalf
of
the
31
taxpayer
in
tax
matters.
32
NEW
SUBSECTION
.
3B.
In
addition
to
documents
required
under
33
subsection
2,
the
department
shall
require
any
documents
or
34
other
evidence
to
demonstrate
an
individual
has
authority
to
35
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act
on
behalf
of
the
taxpayer
before
the
department.
1
DIVISION
VI
2
ELECTRONIC
COMMUNICATION
3
Sec.
18.
Section
421.60,
subsection
11,
Code
2022,
is
4
amended
by
striking
the
subsection
and
inserting
in
lieu
5
thereof
the
following:
6
11.
Electronic
communication.
7
a.
As
used
in
this
subsection,
“electronic
communication”
8
means
a
notice,
correspondence,
or
other
communication
provided
9
electronically.
10
b.
The
department
of
revenue,
by
rule,
may
permit
a
person
11
to
elect
to
receive
an
electronic
communication
from
the
12
department.
13
c.
(1)
Notwithstanding
any
provision
of
law
to
the
14
contrary,
when
an
electronic
communication
is
posted
to
the
15
department’s
electronic
portal
for
a
person
who
has
made
such
16
an
election,
the
posting
of
the
electronic
communication
shall
17
satisfy
any
requirement
of
mailing
or
personal
service
in
this
18
title,
chapter
272D,
or
sections
321.105A
and
533.329.
19
(2)
The
department
may
send
any
notice,
correspondence,
20
or
other
communication
by
mail
to
a
person
who
has
elected
to
21
receive
an
electronic
communication
from
the
department.
22
(3)
If
the
department
sends
a
notice,
correspondence,
23
or
other
communication
by
both
mail
and
by
electronic
24
communication,
service
occurs
upon
the
earlier
of
when
the
25
communication
is
posted
to
the
department’s
electronic
portal
26
or
mailed.
27
d.
The
director
of
revenue
may
adopt
rules
and
establish
28
procedures
under
this
subsection.
29
DIVISION
VII
30
INCOME
STATEMENTS
TO
BE
PROVIDED
TO
THE
DEPARTMENT
31
Sec.
19.
Section
422.16,
subsection
2,
paragraphs
b
and
c,
32
Code
2022,
are
amended
to
read
as
follows:
33
b.
Every
withholding
agent
on
or
before
the
end
fifteenth
34
day
of
the
second
month
following
the
close
of
the
calendar
35
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year
in
which
the
withholding
occurs
shall
make
an
annual
1
reporting
of
taxes
withheld
and
other
information
prescribed
2
by
the
director
and
send
to
the
department
copies
of
wage
and
3
tax
statements
with
the
return
income
statements
required
4
by
subsection
7
.
At
the
discretion
of
the
director,
the
5
withholding
agent
shall
not
be
required
to
send
wage
statements
6
and
tax
income
statements
with
the
annual
reporting
return
7
form
report
if
the
information
is
available
from
the
internal
8
revenue
service
or
other
state
or
federal
agencies.
9
c.
If
the
director
has
reason
to
believe
that
the
collection
10
of
the
tax
provided
for
in
subsections
1
and
12
is
in
jeopardy,
11
the
director
may
require
the
employer
or
withholding
agent
to
12
make
the
report
file
a
return
as
required
in
subsection
2,
13
paragraph
“a”
,
and
pay
the
tax
at
any
time,
in
accordance
with
14
section
422.30
.
The
director
may
authorize
incorporated
banks,
15
trust
companies,
or
other
depositories
authorized
by
law
which
16
are
depositories
or
financial
agents
of
the
United
States
or
of
17
this
state,
to
receive
any
tax
imposed
under
this
chapter
,
in
18
the
manner,
at
the
times,
and
under
the
conditions
the
director
19
prescribes.
The
director
shall
also
prescribe
the
manner,
20
times,
and
conditions
under
which
the
receipt
of
the
tax
by
21
those
depositories
is
to
be
treated
as
payment
of
the
tax
to
22
the
department.
23
Sec.
20.
Section
422.16,
subsection
7,
Code
2022,
is
amended
24
to
read
as
follows:
25
7.
a.
Every
withholding
agent
required
to
deduct
and
26
withhold
a
tax
under
subsections
1
and
12
of
this
section
27
shall
furnish
to
such
employee,
nonresident,
or
other
person
28
in
respect
of
the
remuneration
income
paid
by
such
employer
29
or
withholding
agent
to
such
employee,
nonresident,
or
other
30
person
during
the
calendar
year,
on
or
before
January
31
of
31
the
succeeding
year,
or,
in
the
case
of
employees,
if
the
32
employee’s
employment
is
terminated
before
the
close
of
such
33
calendar
year,
within
thirty
days
from
the
day
on
which
the
34
last
payment
of
wages
or
other
taxable
income
is
made,
if
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requested
by
such
employee,
but
not
later
than
January
31
of
1
the
following
year,
a
written
an
income
statement
showing
the
2
following:
3
(1)
The
name
and
address
of
such
employer
or
withholding
4
agent,
and
the
taxpayer
identification
number
of
such
employer
5
or
withholding
agent.
6
(2)
The
name
of
the
employee,
nonresident,
or
other
person
7
and
that
person’s
federal
social
security
account
taxpayer
8
identification
number,
together
with
the
last
known
address
of
9
such
employee,
nonresident,
or
other
person
to
whom
wages
have
10
or
other
taxable
income
has
been
paid
during
such
period.
11
(3)
The
gross
amount
of
wages
,
or
other
taxable
income
,
paid
12
to
the
employee,
nonresident,
or
other
person.
13
(4)
The
total
amount
deducted
and
withheld
as
tax
under
the
14
provisions
of
subsections
1
and
12
of
this
section
.
15
(5)
The
total
amount
of
federal
income
tax
withheld.
16
b.
The
income
statements
required
to
be
furnished
by
this
17
subsection
in
respect
of
any
wages
or
other
taxable
Iowa
income
18
or
any
additional
information
required
to
be
displayed
on
the
19
income
statement
shall
be
in
such
form
or
forms
as
the
director
20
may,
by
regulation
rule
,
prescribe.
21
Sec.
21.
Section
422.16,
subsection
10,
paragraphs
a
and
b,
22
Code
2022,
are
amended
to
read
as
follows:
23
a.
An
In
addition
to
any
other
penalty
provided
by
law,
24
an
employer
or
withholding
agent
required
under
this
chapter
25
to
furnish
a
statement
required
by
this
chapter
who
willfully
26
furnishes
a
false
or
fraudulent
statement,
or
who
willfully
27
fails
to
furnish
the
statement
is,
for
each
failure,
subject
28
to
a
civil
penalty
of
five
hundred
dollars,
the
penalty
to
be
29
in
addition
to
any
criminal
penalty
otherwise
provided
by
the
30
Code.
to
furnish
or
file
an
income
statement
required
by
this
31
statement
is
subject
to
a
civil
penalty
of
five
hundred
dollars
32
for
each
occurrence
of
the
following:
33
(1)
Willful
failure
to
furnish
an
employee,
nonresident,
or
34
other
person
with
an
income
statement.
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(2)
Willfully
furnishing
an
employee,
nonresident,
or
other
1
person
with
a
false
or
fraudulent
income
statement.
2
(3)
Willful
failure
to
file
an
income
statement
with
the
3
department.
4
(4)
Willfully
filing
a
false
or
fraudulent
income
statement
5
with
the
department.
6
b.
In
addition
to
the
tax
or
additional
tax,
any
A
person
,
7
or
withholding
agent
shall
pay
a
,
or
other
person
required
by
8
this
section
to
file
a
return
is
subject
to
the
penalty
as
9
provided
in
section
421.27
.
Any
penalty
assessed
under
section
10
421.27
shall
be
in
addition
to
the
tax
or
additional
tax
due.
11
The
taxpayer
shall
also
pay
interest
on
the
tax
or
additional
12
tax
at
the
rate
in
effect
under
section
421.7
,
for
each
month
13
counting
each
fraction
of
a
month
as
an
entire
month,
computed
14
from
the
date
the
semimonthly,
monthly,
or
quarterly
deposit
15
form
was
required
to
be
filed.
The
penalty
and
interest
become
16
a
part
of
the
tax
due
from
the
withholding
agent.
17
Sec.
22.
Section
422.16,
Code
2022,
is
amended
by
adding
the
18
following
new
subsection:
19
NEW
SUBSECTION
.
15.
The
director
may
allow
additional
20
time
for
filing
documents
required
under
this
section
with
the
21
department
in
the
case
of
illness,
disability,
absence,
or
if
22
good
cause
is
shown.
23
DIVISION
VIII
24
REMITTANCES
OF
TRANSFER
TAX
25
Sec.
23.
Section
428A.8,
subsection
1,
paragraphs
a
and
c,
26
Code
2022,
are
amended
to
read
as
follows:
27
a.
On
or
before
the
tenth
day
of
each
month
the
county
28
recorder
shall
determine
and
pay
remit
to
the
treasurer
of
29
state
department
of
revenue
eighty-two
and
three-fourths
30
percent
of
the
receipts
from
the
real
estate
transfer
tax
31
collected
during
the
preceding
month
and
the
treasurer
of
state
32
department
of
revenue
shall
deposit
and
transfer
the
receipts
33
as
provided
in
subsection
2
.
34
c.
Any
tax
or
additional
tax
found
to
be
due
shall
be
35
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collected
by
the
county
recorder.
If
the
county
recorder
1
is
unable
to
collect
the
tax,
the
director
of
revenue
shall
2
collect
the
tax
in
the
same
manner
as
taxes
are
collected
in
3
chapter
422,
subchapter
III
.
If
collected
by
the
director
4
of
revenue,
the
director
shall
pay
remit
to
the
county
its
5
proportionate
share
of
the
tax.
Section
422.25,
subsections
6
1,
2,
3,
and
4
,
and
sections
422.26
,
422.28
through
422.30
,
7
and
422.73
,
consistent
with
this
chapter
,
apply
with
respect
8
to
the
collection
of
any
tax
or
additional
tax
found
to
be
due,
9
in
the
same
manner
and
with
the
same
effect
as
if
the
deed,
10
instrument,
or
writing
were
an
income
tax
return
within
the
11
meaning
of
those
statutes.
12
Sec.
24.
Section
428A.8,
subsection
2,
unnumbered
paragraph
13
1,
Code
2022,
is
amended
to
read
as
follows:
14
The
treasurer
of
state
department
of
revenue
shall
deposit
15
or
transfer
the
receipts
paid
remitted
to
the
treasurer
of
16
state
department
of
revenue
pursuant
to
subsection
1
to
either
17
the
general
fund
of
the
state,
the
housing
trust
fund
created
18
in
section
16.181
,
or
the
shelter
assistance
fund
created
in
19
section
16.41
as
follows:
20
Sec.
25.
Section
428A.9,
Code
2022,
is
amended
to
read
as
21
follows:
22
428A.9
Refund
of
tax.
23
To
receive
a
refund
from
the
state
the
taxpayer
shall
24
petition
the
state
appeal
board
for
a
refund
of
the
amount
of
25
overpayment
of
the
tax
paid
remitted
to
the
treasurer
of
state
26
department
of
revenue
.
To
receive
a
refund
from
the
county
27
the
taxpayer
shall
petition
the
board
of
supervisors
for
a
28
refund
of
the
remaining
portion
of
the
overpayment
paid
to
that
29
county.
30
DIVISION
IX
31
BOARD
OF
REVIEW
ELIGIBILITY
32
Sec.
26.
Section
441.32,
Code
2022,
is
amended
by
adding
the
33
following
new
subsection:
34
NEW
SUBSECTION
.
3.
If
a
board
member
is
removed
under
this
35
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section,
the
board
member
shall
not
be
eligible
for
appointment
1
to
a
board
of
review
in
this
state
for
six
years
following
the
2
date
of
the
removal.
3
DIVISION
X
4
EQUALIZATION
ADJUSTMENTS
——
APPEALS
5
Sec.
27.
Section
441.48,
Code
2022,
is
amended
to
read
as
6
follows:
7
441.48
Notice
of
adjustment
——
protest
appeal
——
final
8
action.
9
1.
Before
the
department
of
revenue
shall
adjust
the
10
valuation
of
any
class
of
property
any
such
percentage,
the
11
department
shall
first
serve
ten
days’
notice
by
mail,
on
the
12
county
auditor
of
the
county
whose
valuation
is
proposed
to
be
13
adjusted.
14
2.
If
the
county
or
assessing
jurisdiction
intends
15
to
protest
appeal
the
proposed
adjustment,
the
board
of
16
supervisors
or
city
council,
city
or
county
attorney,
or
17
other
official
of
the
county
or
assessing
jurisdiction,
as
18
applicable,
shall
provide
the
department
with
written
notice
of
19
intent
to
protest
prior
to
expiration
of
the
ten
days’
notice
20
appeal
within
ten
days
of
the
notice
provided
by
the
department
21
of
revenue
under
subsection
1
.
22
3.
After
expiration
of
the
ten
days’
notice,
the
county
23
or
assessing
jurisdiction
may
appear
by
its
city
council
or
24
board
of
supervisors,
city
or
county
attorney,
or
city
or
25
county
officials,
and
make
written
or
oral
protest
against
such
26
proposed
adjustment.
Upon
receiving
a
timely
notice
of
intent
27
to
appeal
under
subsection
2,
the
department
shall
schedule
a
28
hearing
on
the
proposed
adjustment
with
the
county
or
assessing
29
jurisdiction.
A
county
or
assessing
jurisdiction
may
submit
30
an
oral
presentation
at
the
hearing
supported
by
written
31
documentation
or
may
submit
a
written
presentation
in
lieu
32
of
making
an
oral
presentation
at
a
hearing.
The
county
or
33
assessing
jurisdiction
shall
submit
all
written
documentation
34
to
the
department
prior
to
the
date
of
the
hearing
or,
if
the
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county
or
assessing
jurisdiction
elects
a
written
presentation,
1
not
later
than
the
date
the
written
presentation
is
submitted.
2
4.
The
protest
appeal
shall
consist
simply
of
a
statement
3
of
the
error,
or
errors
,
complained
of
with
such
facts
and
4
documentation
as
may
lead
to
their
correction
of
such
errors
.
5
5.
Appeals
of
the
proposed
adjustment
under
this
section
6
are
not
subject
to
Code
chapter
17A.
After
written
protest
is
7
received,
or
an
oral
protest
is
heard
the
hearing
is
held
or
8
the
written
presentation
is
submitted
,
the
final
action
may
be
9
taken
in
reference
to
the
proposed
adjustment.
10
DIVISION
XI
11
BUSINESS
PROPERTY
TAX
CREDIT
AND
ASSESSMENT
LIMITATIONS
12
Sec.
28.
Section
2.48,
subsection
3,
paragraph
f,
13
subparagraph
(5),
Code
2022,
is
amended
by
striking
the
14
subparagraph.
15
Sec.
29.
Section
331.512,
subsection
5,
Code
2022,
is
16
amended
by
striking
the
subsection.
17
Sec.
30.
Section
331.559,
subsection
15,
Code
2022,
is
18
amended
by
striking
the
subsection.
19
Sec.
31.
Section
357H.9,
subsection
1,
paragraph
d,
20
subparagraph
(2),
Code
2022,
is
amended
to
read
as
follows:
21
(2)
The
difference
between
the
actual
value
of
the
property
22
as
determined
by
the
assessor
each
year
and
the
percentage
23
of
adjustment
certified
for
that
year
by
the
director
of
24
revenue
on
or
before
November
1
assessed
value
of
the
property
25
following
application
of
the
assessment
limitations
pursuant
to
26
section
441.21,
subsection
9
,
multiplied
by
the
actual
value
of
27
the
property
as
determined
by
the
assessor,
shall
be
subtracted
28
from
the
actual
value
of
the
property
as
determined
pursuant
to
29
section
403.19,
subsection
1
.
30
Sec.
32.
Section
357H.9,
subsection
1,
paragraph
f,
31
subparagraph
(1),
Code
2022,
is
amended
to
read
as
follows:
32
(1)
“Base
year
taxable
value”
means
the
actual
value
of
33
the
property
as
determined
in
section
403.19,
subsection
1
,
34
multiplied
by
the
percentage
of
adjustment
certified
for
the
35
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assessment
year
specified
in
section
403.19,
subsection
1
,
1
by
the
director
of
revenue
on
or
before
November
1
following
2
application
of
the
assessment
limitations
pursuant
to
section
3
441.21,
subsection
9
.
4
Sec.
33.
Section
403.20,
Code
2022,
is
amended
to
read
as
5
follows:
6
403.20
Percentage
of
adjustment
considered
in
value
7
assessment.
8
In
determining
the
assessed
value
of
property
within
an
9
urban
renewal
area
which
is
subject
to
a
division
of
tax
10
revenues
pursuant
to
section
403.19
,
the
difference
between
the
11
actual
value
of
the
property
as
determined
by
the
assessor
each
12
year
and
the
percentage
of
adjustment
certified
for
that
year
13
by
the
director
of
revenue
on
or
before
November
1
pursuant
14
to
section
441.21,
subsection
9
,
multiplied
by
the
actual
15
value
of
the
property
as
determined
by
the
assessor
following
16
application
of
the
assessment
limitations
under
section
441.21,
17
subsection
9
,
shall
be
subtracted
from
the
actual
value
of
the
18
property
as
determined
pursuant
to
section
403.19,
subsection
19
1
.
If
the
assessed
value
of
the
property
as
determined
20
pursuant
to
section
403.19,
subsection
1
,
is
reduced
to
zero,
21
the
additional
valuation
reduction
shall
be
subtracted
from
the
22
actual
value
of
the
property
as
determined
by
the
assessor.
23
Sec.
34.
Section
426C.2,
Code
2022,
is
amended
to
read
as
24
follows:
25
426C.2
Business
property
tax
credit
fund
——
appropriation.
26
1.
A
business
property
tax
credit
fund
is
created
in
the
27
state
treasury
under
the
authority
of
the
department.
For
the
28
fiscal
year
beginning
July
1,
2014,
there
is
appropriated
from
29
the
general
fund
of
the
state
to
the
department
to
be
credited
30
to
the
fund,
the
sum
of
fifty
million
dollars
to
be
used
for
31
business
property
tax
credits
authorized
in
this
chapter
.
For
32
the
fiscal
year
beginning
July
1,
2015,
there
is
appropriated
33
from
the
general
fund
of
the
state
to
the
department
to
be
34
credited
to
the
fund,
the
sum
of
one
hundred
million
dollars
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H.F.
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to
be
used
for
business
property
tax
credits
authorized
in
1
this
chapter
.
For
the
fiscal
year
beginning
July
1,
2016,
and
2
each
fiscal
year
thereafter
beginning
before
July
1,
2023
,
3
there
is
appropriated
from
the
general
fund
of
the
state
to
the
4
department
to
be
credited
to
the
fund,
the
sum
of
one
hundred
5
twenty-five
million
dollars
to
be
used
for
business
property
6
tax
credits
authorized
in
this
chapter
.
7
2.
Notwithstanding
section
12C.7,
subsection
2
,
interest
or
8
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
9
the
fund.
Moneys
in
the
fund
are
not
subject
to
the
provisions
10
of
section
8.33
and
shall
not
be
transferred,
used,
obligated,
11
appropriated,
or
otherwise
encumbered
except
as
provided
in
12
this
chapter
.
However,
moneys
remaining
in
the
fund
at
the
end
13
of
the
fiscal
year
beginning
July
1,
2022,
shall
be
transferred
14
by
the
department
for
deposit
in
the
general
fund
of
the
state.
15
Sec.
35.
NEW
SECTION
.
426C.10
Future
repeal.
16
This
chapter
is
repealed
July
1,
2024.
17
Sec.
36.
Section
441.21,
subsection
5,
Code
2022,
is
amended
18
to
read
as
follows:
19
5.
a.
For
valuations
established
as
of
January
1,
1979,
20
property
valued
by
the
department
of
revenue
pursuant
to
21
chapters
428
,
433
,
437
,
and
438
shall
be
considered
as
one
22
class
of
property
and
shall
be
assessed
as
a
percentage
of
23
its
actual
value.
The
percentage
shall
be
determined
by
the
24
director
of
revenue
in
accordance
with
the
provisions
of
this
25
section
.
For
valuations
established
as
of
January
1,
1979,
the
26
percentage
shall
be
the
quotient
of
the
dividend
and
divisor
27
as
defined
in
this
section
.
The
dividend
shall
be
the
total
28
actual
valuation
established
for
1978
by
the
department
of
29
revenue,
plus
ten
percent
of
the
amount
so
determined.
The
30
divisor
for
property
valued
by
the
department
of
revenue
31
pursuant
to
chapters
428
,
433
,
437
,
and
438
shall
be
the
32
valuation
established
for
1978,
plus
the
amount
of
value
added
33
to
the
total
actual
value
by
the
revaluation
of
the
property
34
by
the
department
of
revenue
as
of
January
1,
1979.
For
35
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H.F.
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valuations
established
as
of
January
1,
1980,
property
valued
1
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
2
437
,
and
438
shall
be
assessed
at
a
percentage
of
its
actual
3
value.
The
percentage
shall
be
determined
by
the
director
of
4
revenue
in
accordance
with
the
provisions
of
this
section
.
For
5
valuations
established
as
of
January
1,
1980,
the
percentage
6
shall
be
the
quotient
of
the
dividend
and
divisor
as
defined
in
7
this
section
.
The
dividend
shall
be
the
total
actual
valuation
8
established
for
1979
by
the
department
of
revenue,
plus
eight
9
percent
of
the
amount
so
determined.
The
divisor
for
property
10
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
11
433
,
437
,
and
438
shall
be
the
valuation
established
for
1979,
12
plus
the
amount
of
value
added
to
the
total
actual
value
by
the
13
revaluation
of
the
property
by
the
department
of
revenue
as
of
14
January
1,
1980.
For
valuations
established
as
of
January
1,
15
1981,
and
each
year
thereafter,
the
percentage
of
actual
value
16
at
which
property
valued
by
the
department
of
revenue
pursuant
17
to
chapters
428
,
433
,
437
,
and
438
shall
be
assessed
shall
be
18
calculated
in
accordance
with
the
methods
provided
herein,
19
except
that
any
references
to
ten
percent
in
this
subsection
20
shall
be
eight
percent.
For
valuations
established
on
or
after
21
January
1,
2013,
property
valued
by
the
department
of
revenue
22
pursuant
to
chapter
434
shall
be
assessed
at
a
percentage
23
portion
of
its
actual
value
equal
to
the
percentage
of
actual
24
value
determined
in
the
same
manner
at
which
property
assessed
25
as
commercial
property
is
assessed
under
paragraph
“b”
for
the
26
same
assessment
year.
27
b.
For
valuations
established
on
or
after
January
1,
2013,
28
commercial
property,
excluding
properties
referred
to
in
29
section
427A.1,
subsection
9
,
shall
be
assessed
at
a
percentage
30
portion
of
its
actual
value,
as
determined
in
this
paragraph
31
“b”
.
32
(1)
For
valuations
established
for
the
assessment
year
33
beginning
January
1,
2013,
the
percentage
of
actual
value
34
as
equalized
by
the
department
of
revenue
as
provided
in
35
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section
441.49
at
which
commercial
property
shall
be
assessed
1
shall
be
ninety-five
percent.
For
valuations
established
2
for
the
assessment
year
beginning
January
1,
2014,
and
each
3
assessment
year
thereafter
beginning
before
January
1,
2022
,
4
the
percentage
of
actual
value
as
equalized
by
the
department
5
of
revenue
as
provided
in
section
441.49
at
which
commercial
6
property
shall
be
assessed
shall
be
ninety
percent.
7
(2)
For
valuations
established
for
the
assessment
year
8
beginning
January
1,
2022,
and
each
assessment
year
thereafter,
9
the
portion
of
actual
value
at
which
each
property
unit
of
10
commercial
property
shall
be
assessed
shall
be
the
sum
of
the
11
following:
12
(a)
An
amount
equal
to
the
product
of
the
assessment
13
limitation
percentage
applicable
to
residential
property
under
14
subsection
4
for
that
assessment
year
multiplied
by
the
actual
15
value
of
the
property
that
exceeds
zero
dollars
but
does
not
16
exceed
one
hundred
fifty
thousand
dollars.
17
(b)
An
amount
equal
to
ninety
percent
of
the
actual
value
of
18
the
property
for
that
assessment
year
that
exceeds
one
hundred
19
fifty
thousand
dollars.
20
c.
For
valuations
established
on
or
after
January
1,
2013,
21
industrial
property,
excluding
properties
referred
to
in
22
section
427A.1,
subsection
9
,
shall
be
assessed
at
a
percentage
23
portion
of
its
actual
value,
as
determined
in
this
paragraph
24
“c”
.
25
(1)
For
valuations
established
for
the
assessment
year
26
beginning
January
1,
2013,
the
percentage
of
actual
value
27
as
equalized
by
the
department
of
revenue
as
provided
in
28
section
441.49
at
which
industrial
property
shall
be
assessed
29
shall
be
ninety-five
percent.
For
valuations
established
30
for
the
assessment
year
beginning
January
1,
2014,
and
each
31
assessment
year
thereafter
beginning
before
January
1,
2022
,
32
the
percentage
of
actual
value
as
equalized
by
the
department
33
of
revenue
as
provided
in
section
441.49
at
which
industrial
34
property
shall
be
assessed
shall
be
ninety
percent.
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(2)
For
valuations
established
for
the
assessment
year
1
beginning
January
1,
2022,
and
each
assessment
year
thereafter,
2
the
portion
of
actual
value
at
which
each
property
unit
of
3
industrial
property
shall
be
assessed
shall
be
the
sum
of
the
4
following:
5
(a)
An
amount
equal
to
the
product
of
the
assessment
6
limitation
percentage
applicable
to
residential
property
under
7
subsection
4
for
that
assessment
year
multiplied
by
the
actual
8
value
of
the
property
that
exceeds
zero
dollars
but
does
not
9
exceed
one
hundred
fifty
thousand
dollars.
10
(b)
An
amount
equal
to
ninety
percent
of
the
actual
value
of
11
the
property
for
that
assessment
year
that
exceeds
one
hundred
12
fifty
thousand
dollars.
13
d.
For
valuations
established
for
the
assessment
year
14
beginning
January
1,
2019,
and
each
assessment
year
thereafter,
15
the
percentages
or
portions
of
actual
value
at
which
property
16
is
assessed,
as
determined
under
this
subsection
,
shall
not
be
17
applied
to
the
value
of
wind
energy
conversion
property
valued
18
under
section
427B.26
the
construction
of
which
is
approved
by
19
the
Iowa
utilities
board
on
or
after
July
1,
2018.
20
e.
(1)
For
each
fiscal
year
beginning
on
or
after
July
1,
21
2023,
there
is
appropriated
from
the
general
fund
of
the
state
22
to
the
department
of
revenue
the
sum
of
one
hundred
twenty-five
23
million
dollars
to
be
used
for
payments
under
this
paragraph
24
calculated
as
a
result
of
the
assessment
limitations
imposed
25
under
paragraph
“b”
,
subparagraph
(2),
subparagraph
division
26
(a),
and
paragraph
“c”
,
subparagraph
(2),
subparagraph
division
27
(a).
28
(2)
For
fiscal
years
beginning
on
or
after
July
1,
2023,
29
each
county
treasurer
shall
be
paid
by
the
department
of
30
revenue
an
amount
calculated
under
subparagraph
(4).
If
an
31
amount
appropriated
for
the
fiscal
year
is
insufficient
to
make
32
all
payments
as
calculated
under
subparagraph
(4),
the
director
33
of
revenue
shall
prorate
the
payments
to
the
county
treasurers
34
and
shall
notify
the
county
auditors
of
the
pro
rata
percentage
35
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on
or
before
September
30.
1
(3)
On
or
before
July
1
of
each
fiscal
year,
the
assessor
2
shall
report
to
the
county
auditor
that
portion
of
the
total
3
actual
value
of
all
commercial
property
and
industrial
property
4
in
the
county
that
is
subject
to
the
assessment
limitations
5
imposed
under
paragraph
“b”
,
subparagraph
(2),
subparagraph
6
division
(a),
and
paragraph
“c”
,
subparagraph
(2),
subparagraph
7
division
(a),
for
the
assessment
year
used
to
calculate
the
8
taxes
due
and
payable
in
that
fiscal
year.
9
(4)
On
or
before
September
1
of
each
fiscal
year,
the
county
10
auditor
shall
prepare
a
statement,
based
on
the
report
received
11
in
subparagraph
(3)
and
information
transmitted
to
the
county
12
auditor
under
chapter
434,
listing
for
each
taxing
district
in
13
the
county:
14
(a)
The
product
of
the
portion
of
the
total
actual
value
15
of
all
commercial
property,
industrial
property,
and
property
16
valued
by
the
department
under
chapter
434
in
the
county
17
that
is
subject
to
the
assessment
limitations
imposed
under
18
paragraph
“b”
,
subparagraph
(2),
subparagraph
division
(a),
and
19
paragraph
“c”
,
subparagraph
(2),
subparagraph
division
(a),
for
20
the
applicable
assessment
year
used
to
calculate
taxes
which
21
are
due
and
payable
in
the
applicable
fiscal
year
multiplied
22
by
the
difference,
stated
as
a
percentage,
between
ninety
23
percent
and
the
assessment
limitation
percentage
applicable
24
to
residential
property
under
subsection
4
for
the
applicable
25
assessment
year.
26
(b)
The
tax
levy
rate
per
one
thousand
dollars
of
assessed
27
value
for
each
taxing
district
for
the
applicable
fiscal
year.
28
(c)
The
amount
of
the
payment
for
each
county
is
equal
to
29
the
amount
determined
pursuant
to
subparagraph
division
(a),
30
multiplied
by
the
tax
rate
specified
in
subparagraph
division
31
(b),
and
then
divided
by
one
thousand
dollars.
32
(5)
The
county
auditor
shall
certify
and
forward
one
copy
of
33
the
statement
described
in
subparagraph
(4)
to
the
department
34
of
revenue
not
later
than
September
1
of
each
fiscal
year.
35
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(6)
The
amounts
determined
under
this
paragraph
shall
1
be
paid
by
the
department
to
the
county
treasurers
in
equal
2
installments
in
September
and
March
of
each
year.
The
county
3
treasurer
shall
apportion
the
payments
among
the
eligible
4
taxing
districts
in
the
county
and
the
amounts
received
by
each
5
taxing
authority
shall
be
treated
the
same
as
property
taxes
6
paid.
7
f.
For
the
purposes
of
this
subsection,
unless
the
context
8
otherwise
requires:
9
(1)
“Contiguous
parcels”
means
any
of
the
following:
10
(a)
Parcels
that
share
a
common
boundary.
11
(b)
Parcels
within
the
same
building
or
structure
12
regardless
of
whether
the
parcels
share
a
common
boundary.
13
(c)
Permanent
improvements
to
the
land
that
are
situated
14
on
one
or
more
parcels
of
land
that
are
assessed
and
taxed
15
separately
from
the
permanent
improvements
if
the
parcels
of
16
land
upon
which
the
permanent
improvements
are
situated
share
17
a
common
boundary.
18
(2)
“Parcel”
means
the
same
as
defined
in
section
445.1.
19
“Parcel”
also
means
that
portion
of
a
parcel
assigned
a
20
classification
of
commercial
property
or
industrial
property
21
pursuant
to
section
441.21,
subsection
14,
paragraph
“b”
.
22
(3)
“Property
unit”
means
a
parcel
or
contiguous
parcels
23
all
of
which
are
located
within
the
same
county,
with
the
same
24
property
tax
classification,
are
owned
by
the
same
person,
and
25
are
operated
by
that
person
for
a
common
use
and
purpose.
26
Sec.
37.
Section
441.21,
subsections
9
and
10,
Code
2022,
27
are
amended
to
read
as
follows:
28
9.
Not
later
than
November
1,
1979,
and
November
1
of
29
each
subsequent
year,
the
director
shall
certify
to
the
30
county
auditor
of
each
county
the
percentages
of
actual
31
value
at
which
residential
property,
agricultural
property,
32
commercial
property,
industrial
property,
property
valued
by
33
the
department
of
revenue
pursuant
to
chapter
434
,
and
property
34
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
35
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433
,
437
,
and
438
in
each
assessing
jurisdiction
in
the
county
1
shall
be
assessed
for
taxation
,
including
for
assessment
years
2
beginning
on
or
after
January
1,
2022,
the
percentages
used
to
3
apply
the
assessment
limitations
under
subsection
5,
paragraphs
4
“b”
and
“c”
.
The
county
auditor
shall
proceed
to
determine
5
the
assessed
values
of
agricultural
property,
residential
6
property,
commercial
property,
industrial
property,
property
7
valued
by
the
department
of
revenue
pursuant
to
chapter
434
,
8
and
property
valued
by
the
department
of
revenue
pursuant
to
9
chapters
428
,
433
,
437
,
and
438
by
applying
such
percentages
10
to
the
current
actual
value
of
such
property,
as
reported
to
11
the
county
auditor
by
the
assessor,
and
the
assessed
values
so
12
determined
shall
be
the
taxable
values
of
such
properties
upon
13
which
the
levy
shall
be
made.
14
10.
The
percentage
percentages
of
actual
value
computed
15
by
the
department
of
revenue
for
agricultural
property,
16
residential
property,
commercial
property,
industrial
property,
17
property
valued
by
the
department
of
revenue
pursuant
to
18
chapter
434
,
and
property
valued
by
the
department
of
revenue
19
pursuant
to
chapters
428
,
433
,
437
,
and
438
,
including
for
20
assessment
years
beginning
on
or
after
January
1,
2022,
the
21
percentages
used
to
apply
the
assessment
limitations
under
22
subsection
5,
paragraphs
“b”
and
“c”
,
and
used
to
determine
23
assessed
values
of
those
classes
of
property
does
do
not
24
constitute
a
rule
as
defined
in
section
17A.2,
subsection
11
.
25
Sec.
38.
RETROACTIVE
APPLICABILITY.
This
division
of
this
26
Act
applies
retroactively
to
assessment
years
beginning
on
or
27
after
January
1,
2022.
28
DIVISION
XII
29
WAGE
ASSIGNMENT
NOTICE
30
Sec.
39.
Section
421.17B,
subsection
3,
paragraph
a,
Code
31
2022,
is
amended
to
read
as
follows:
32
a.
(1)
The
facility
may
proceed
under
this
section
only
if
33
twenty
days’
notice
of
intent
has
been
provided
sent
by
regular
34
mail
to
the
last
known
address
of
the
obligor,
notifying
35
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_____
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the
obligor
that
the
obligor
is
subject
to
this
section
and
1
the
facility
intends
to
use
the
process
established
in
this
2
section
.
If
the
facility
determines
that
collection
of
the
3
debt
may
be
in
jeopardy,
the
facility
may
request
that
the
4
employer
deliver
notice
of
the
wage
assignment
simultaneously
5
with
the
remainder
of
or
in
lieu
of
the
obligor’s
compensation
6
due
from
the
employer.
The
twenty
days’
notice
period
shall
7
not
be
required
if
the
facility
determines
that
the
collection
8
of
past
due
amounts
would
be
jeopardized.
9
(2)
The
facility
may
obtain
one
or
more
wage
assignments
10
of
an
obligor
who
is
subject
to
this
section
.
If
the
obligor
11
has
more
than
one
employer,
the
facility
may
receive
wage
12
assignments
from
one
or
more
of
the
employers
until
the
full
13
debt
obligation
of
the
obligor
is
satisfied.
If
an
obligor
has
14
more
than
one
employer,
the
facility
shall
give
notice
to
all
15
employers
from
whom
an
assignment
is
sought.
16
Sec.
40.
Section
421.17B,
subsection
3,
paragraph
b,
17
unnumbered
paragraph
1,
Code
2022,
is
amended
to
read
as
18
follows:
19
The
facility
shall
notify
an
obligor
subject
to
this
section
20
of
the
initiation
of
the
wage
assignment
action.
The
notice
of
21
initiation
from
the
facility
to
the
obligor
shall
be
sent
by
22
regular
mail
within
two
working
days
of
sending
the
notice
to
23
the
employer
pursuant
to
subsection
6,
paragraph
“b”
,
and
shall
24
contain
all
of
the
following:
25
Sec.
41.
Section
421.17B,
subsection
4,
Code
2022,
is
26
amended
by
adding
the
following
new
paragraph:
27
NEW
PARAGRAPH
.
c.
The
facility
may
obtain
multiple
wage
28
assignments
of
an
obligor
who
is
subject
to
this
section.
If
29
the
obligor
has
multiple
employers,
the
facility
may
receive
30
wage
assignments
from
each
employer
until
the
full
debt
31
obligation
of
the
obligor
is
satisfied.
The
facility
shall
32
give
notice
to
each
employer
when
the
facility
is
seeking
a
33
wage
assignment.
34
Sec.
42.
Section
421.17B,
subsection
6,
paragraph
b,
Code
35
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2022,
is
amended
to
read
as
follows:
1
b.
The
To
initiate
a
wage
assignment,
the
facility
shall
2
send
a
notice
to
the
employer
within
fourteen
days
of
sending
3
more
than
twenty
days
after
the
notice
of
the
wage
assignment
4
intent
to
use
the
levy
process
is
sent
to
the
obligor
pursuant
5
to
subsection
3,
paragraph
“a”
.
The
notice
shall
inform
the
6
employer
of
the
amount
to
be
assigned
to
the
facility
from
each
7
wage,
salary,
or
payment
period
that
is
due
the
obligor.
The
8
facility
may
receive
assignment
of
up
to
one
hundred
percent
9
of
the
obligor’s
disposable
income,
salary,
or
payment
for
any
10
given
period
until
the
full
obligation
to
the
facility
is
paid
11
in
full.
12
Sec.
43.
Section
421.17B,
subsection
9,
paragraph
a,
13
unnumbered
paragraph
1,
Code
2022,
is
amended
to
read
as
14
follows:
15
A
notice
of
wage
assignment
given
sent
to
the
obligor
under
16
this
section
is
effective
without
the
serving
of
another
notice
17
until
the
earliest
of
either
earlier
of
the
following:
18
DIVISION
XIII
19
OUT-OF-STATE
RECIPROCAL
COLLECTIONS
20
Sec.
44.
Section
421.24,
Code
2022,
is
amended
by
striking
21
the
section
and
inserting
in
lieu
thereof
the
following:
22
421.24
Reciprocal
interstate
enforcement.
23
1.
For
the
purposes
of
this
section,
the
terms
“tax”
and
24
“taxes”
include
interest
and
penalties
due
under
any
taxing
25
statute,
and
liability
for
interest
or
penalties,
or
both,
26
due
under
a
taxing
statute
of
another
state
or
a
political
27
subdivision
of
another
state,
and
shall
be
recognized
and
28
enforced
by
the
courts
of
this
state
to
the
same
extent
that
29
the
laws
of
the
other
state
permit
the
enforcement
of
liability
30
for
interest
or
penalties,
or
both,
due
under
a
taxing
statute
31
of
this
state
or
a
political
subdivision
of
this
state.
32
2.
a.
The
director
of
revenue
shall
have
the
authority
33
to
enter
into
an
agreement
with
a
department
or
agency
of
any
34
other
state
for
the
department
or
agency
of
the
other
state
to
35
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collect
delinquent
accounts,
charges,
fees,
loans,
taxes,
or
1
other
indebtedness
owed
to,
placed
with,
or
being
collected
2
by
the
central
debt
collection
facility
of
the
department
of
3
revenue.
The
department
may
retain
from
the
amounts
collected
4
a
fee
established
by
agreement
with
the
department
or
agency
5
of
the
other
state.
6
b.
The
director
of
revenue
shall
have
the
authority
to
7
enter
into
an
agreement
with
a
department
or
agency
of
any
8
other
state
for
the
centralized
debt
collection
facility
to
9
collect
delinquent
accounts,
charges,
fees,
loans,
taxes,
or
10
other
indebtedness
owed
to,
placed
with,
or
being
collected
11
by
the
other
state.
The
obligations
or
indebtedness
of
the
12
other
state
referred
to
the
facility
must
be
delinquent
and
not
13
subject
to
litigation,
claim,
appeal,
or
review
pursuant
to
the
14
appropriate
remedies
of
the
state.
The
department
may
retain
15
from
the
amounts
collected
a
fee
established
by
agreement
with
16
the
department
or
agency
of
the
other
state.
17
c.
Upon
referral
of
a
delinquent
balance
from
the
department
18
or
agency
of
another
state
pursuant
to
paragraph
“b”
,
the
19
department
shall
send
written
notification
to
the
obligor
by
20
regular
mail
to
the
obligor’s
last
known
mailing
address.
The
21
notification
shall
contain
an
explanation
of
the
balance
owed,
22
the
department
or
agency
to
which
the
balance
is
owed,
that
the
23
department
has
entered
into
an
agreement
to
collect
the
balance
24
owed,
and
the
obligor’s
opportunity
to
give
written
notice
of
25
intent
to
contest
the
department’s
right
to
collect
the
amount
26
owed.
27
3.
a.
Challenges
under
this
section
may
be
initiated
28
only
by
an
obligor.
The
department’s
review
of
its
right
to
29
reciprocal
collection
is
not
subject
to
chapter
17A.
30
b.
The
obligor
challenging
the
reciprocal
collection
shall
31
submit
a
written
challenge
in
the
manner
provided
in
the
notice
32
described
in
subsection
2,
paragraph
“c”
,
within
fifteen
days
of
33
the
date
of
the
notice.
34
c.
The
department,
upon
receipt
of
a
written
challenge,
35
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shall
provide
written
notice
of
the
challenge
to
the
referring
1
department
or
agency.
The
department
shall
review
the
2
information
provided
by
the
referring
department
or
agency
and
3
shall
obtain
additional
information
if
necessary
to
establish
4
that
the
liability
is
delinquent
and
not
subject
to
appeal,
or
5
to
verify
the
identity
of
the
obligor
or
the
amount
owed.
The
6
department
shall
set
a
time
to
occur
within
ten
days
of
receipt
7
of
the
challenge
to
review
the
relevant
facts
of
the
challenge
8
with
the
obligor.
An
alternative
time
may
be
set
at
the
9
request
of
the
obligor.
If
the
obligor
does
not
participate
in
10
the
review
at
the
scheduled
time
and
an
alternative
time
is
not
11
requested
and
approved,
the
review
shall
take
place
without
the
12
obligor
being
present.
Only
a
determination
that
the
referred
13
liability
is
not
delinquent
or
is
subject
to
challenge
or
a
14
mistake
of
fact,
including
a
mistake
in
the
identity
of
the
15
obligor,
or
a
mistake
in
the
amount
owed,
shall
be
considered
16
as
a
reason
to
reject
the
referred
liability.
17
d.
If
the
department
determines
that
a
mistake
of
fact
18
has
occurred
or
that
the
liability
is
not
delinquent
or
is
19
subject
to
challenge,
the
department
shall
reject
referral
of
20
the
liability
and
shall
take
no
further
action
to
collect
the
21
liability.
22
e.
If
the
department
finds
no
mistake
of
fact
and
that
23
the
liability
is
delinquent
and
not
subject
to
challenge,
24
the
department
shall
deny
the
challenge
and
provide
a
notice
25
of
that
effect
to
the
obligor
and
may
proceed
to
collect
the
26
balance
owed.
27
4.
a.
At
the
request
of
the
director
the
attorney
general
28
may
bring
suit
in
the
name
of
this
state,
in
the
appropriate
29
court
of
any
other
state
to
collect
any
tax
legally
due
in
30
this
state,
and
any
political
subdivision
of
this
state
or
the
31
appropriate
officer,
acting
in
its
behalf,
may
bring
suit
in
32
the
appropriate
court
of
any
other
state
to
collect
any
tax
33
legally
due
to
such
political
subdivision.
34
b.
The
courts
of
this
state
shall
recognize
and
enforce
35
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liabilities
for
taxes
lawfully
imposed
by
any
other
state,
or
1
any
political
subdivision
of
the
other
state,
which
extends
2
a
like
comity
to
this
state,
and
the
duly
authorized
officer
3
of
any
such
state
or
a
political
subdivision
of
such
state
may
4
sue
for
the
collection
of
such
tax
in
the
courts
of
this
state.
5
A
certificate
by
the
secretary
of
state
of
such
other
state
6
that
an
officer
suing
for
the
collection
of
such
a
tax
is
duly
7
authorized
to
collect
the
same
shall
be
conclusive
proof
of
8
such
authority.
9
c.
The
courts
of
this
state
shall
not
enforce
interest
10
rates
or
penalties
on
taxes
of
any
other
state
which
exceed
the
11
interest
rates
and
penalties
imposed
by
the
state
of
Iowa
for
12
the
same
or
a
similar
tax.
13
5.
Thirty
days
following
the
mailing
of
notice
pursuant
14
to
subsection
2,
paragraph
“c”
,
if
no
written
challenge
is
15
received,
or
upon
the
department
providing
notice
of
denial
16
of
a
challenge
pursuant
to
subsection
3,
paragraph
“e”
,
any
17
tax
amount
referred
to
the
facility
under
subsection
2
shall
18
be
treated
as
the
equivalent
of
individual
income
tax
that
is
19
final,
due
and
payable,
and
may
be
collected
in
any
manner
20
authorized
under
the
law
for
collection
of
a
delinquent
tax
21
liability,
including
but
not
limited
to
the
recording
of
a
22
notice
of
state
tax
lien
or
issuance
of
a
distress
warrant.
23
6.
The
department
may
release
information
otherwise
24
confidential
under
section
422.20
or
422.72
to
the
department
25
or
agency
of
the
other
state,
provided
the
department
or
agency
26
of
the
other
state
agrees
to
keep
such
information
confidential
27
as
defined
by
Iowa
law.
An
employee
or
contractor
of
the
28
department
or
agency
of
the
other
state
shall
not
be
required
29
to
complete
the
confidentiality
training
or
acknowledgment
30
requirements
of
the
department.
31
DIVISION
XIV
32
PASS-THROUGH
ENTITY
TAXATION
33
Sec.
45.
Section
422.25A,
subsection
3,
Code
2022,
is
34
amended
to
read
as
follows:
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3.
State
partnership
pass-through
representative.
1
Notwithstanding
any
other
law
to
the
contrary,
the
state
2
partnership
pass-through
representative
for
the
reviewed
3
year
shall
have
the
sole
authority
to
act
on
behalf
of
4
the
partnership
or
pass-through
entity
with
respect
to
an
5
action
required
or
permitted
to
be
taken
by
a
partnership
or
6
pass-through
entity
under
this
section
or
section
422.28
or
7
422.29
with
respect
to
final
federal
partnership
adjustments
8
arising
from
a
partnership
level
audit
or
an
administrative
9
adjustment
request,
and
its
direct
partners
and
indirect
10
partners
shall
be
bound
by
those
actions.
11
Sec.
46.
Section
422.25A,
subsection
4,
paragraph
a,
12
subparagraph
(3),
Code
2022,
is
amended
to
read
as
follows:
13
(3)
File
an
amended
composite
return
under
section
422.13
,
14
Code
2021,
or
under
section
422.16B,
as
applicable,
if
one
15
was
originally
required
to
be
filed,
and
if
applicable
for
16
withholding
from
partners,
file
an
amended
withholding
report
17
under
section
422.16
,
Code
2021,
and
pay
the
additional
amount
18
under
this
title
that
would
have
been
due
had
the
final
federal
19
partnership
adjustments
been
reported
properly
as
required,
20
including
any
applicable
interest
and
penalties.
21
Sec.
47.
Section
422.25A,
subsection
4,
paragraph
b,
22
subparagraph
(3),
Code
2022,
is
amended
to
read
as
follows:
23
(3)
If
the
direct
partner
is
a
tiered
partner
and
subject
to
24
section
422.13
,
Code
2021,
or
section
422.16B,
file
an
amended
25
composite
return
under
section
422.13
,
Code
2021,
or
under
26
section
422.16B,
as
applicable,
if
such
return
was
originally
27
required
to
be
filed,
and
if
applicable
for
withholding
from
28
partners
file
an
amended
withholding
report
under
section
29
422.16
,
Code
2021,
if
one
was
originally
required
to
be
filed.
30
Sec.
48.
Section
422.25A,
subsection
4,
paragraph
c,
31
subparagraph
(3),
Code
2022,
is
amended
to
read
as
follows:
32
(3)
Within
ninety
days
after
the
time
for
filing
and
33
furnishing
statements
to
tiered
partners
and
their
partners
as
34
established
by
section
6226
of
the
Internal
Revenue
Code
and
35
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the
regulations
thereunder,
if
the
indirect
partner
is
a
tiered
1
partner
and
subject
to
section
422.13
,
Code
2021,
or
section
2
422.16B
,
file
an
amended
composite
return
under
section
422.13
,
3
Code
2021,
or
under
section
422.16B,
as
applicable,
if
such
4
return
was
originally
required
to
be
filed,
and
if
applicable
5
for
withholding
from
partners,
file
an
amended
withholding
6
report
under
section
422.16
,
Code
2021,
if
one
was
originally
7
required
to
be
filed.
8
Sec.
49.
Section
422.25B,
Code
2022,
is
amended
to
read
as
9
follows:
10
422.25B
State
partnership
pass-through
representative.
11
1.
As
used
in
this
section
,
all
words
and
phrases
defined
12
in
section
422.25A
shall
have
the
same
meaning
given
them
by
13
that
section.
14
2.
The
state
partnership
pass-through
representative
for
15
the
reviewed
year
for
a
partnership
shall
be
the
partnership’s
16
federal
partnership
representative
with
respect
to
an
action
17
required
or
permitted
to
be
taken
by
a
state
partnership
18
pass-through
representative
under
this
chapter
for
a
reviewed
19
year,
unless
the
partnership
designates
in
writing
another
20
person
as
the
state
partnership
pass-through
representative
as
21
provided
in
subsection
3
.
The
state
partnership
pass-through
22
representative
for
the
reviewed
year
for
a
pass-through
entity
23
is
the
person
designated
in
subsection
3
.
24
3.
The
department
may
establish
reasonable
qualifications
25
for
a
person
to
be
a
state
partnership
pass-through
26
representative.
If
a
partnership
desires
to
designate
a
27
person
other
than
the
federal
partnership
representative,
the
28
partnership
shall
designate
such
person
in
the
manner
and
29
form
prescribed
by
the
department.
A
pass-through
entity
30
shall
designate
a
person
as
the
state
partnership
pass-through
31
representative
in
the
manner
and
form
prescribed
by
the
32
department.
A
partnership
or
pass-through
entity
shall
be
33
allowed
to
change
such
designation
by
notifying
the
department
34
at
the
time
the
change
occurs
in
the
manner
and
form
prescribed
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by
the
department.
1
4.
The
department
may
adopt
any
rules
pursuant
to
chapter
2
17A
to
implement
this
section
.
3
Sec.
50.
Section
422.25C,
subsections
2
and
3,
Code
2022,
4
are
amended
to
read
as
follows:
5
2.
For
tax
years
beginning
on
or
after
January
1,
2020,
any
6
adjustments
to
a
partnership’s
or
pass-through
entity’s
items
7
of
income,
gain,
loss,
expense,
or
credit,
or
an
adjustment
to
8
such
items
allocated
to
a
partner
that
holds
an
interest
in
a
9
partnership
or
pass-through
entity
for
the
reviewed
year
by
10
the
department
as
a
result
of
a
state
partnership
audit,
shall
11
be
determined
at
the
partnership
level
or
pass-through
entity
12
level
in
the
same
manner
as
provided
by
section
6221(a)
of
the
13
Internal
Revenue
Code
and
the
regulations
thereunder
unless
a
14
different
treatment
is
specifically
provided
in
this
title
.
15
The
provisions
of
sections
6222,
6223,
and
6227
of
the
Internal
16
Revenue
Code
and
the
regulations
thereunder
shall
also
apply
to
17
a
partnership
or
pass-through
entity
and
its
direct
or
indirect
18
partners
in
the
same
manner
as
provided
in
such
sections
unless
19
a
different
treatment
is
specifically
provided
in
this
title
.
20
For
purposes
of
applying
such
sections,
due
account
shall
be
21
made
for
differences
in
federal
and
Iowa
terminology.
The
22
adjustment
provided
by
section
6221(a)
of
the
Internal
Revenue
23
Code
shall
be
determined
as
provided
in
such
section
but
shall
24
be
based
on
Iowa
taxable
income
or
other
tax
attributes
of
25
the
partnership
or
pass-through
entity
as
determined
pursuant
26
to
this
chapter
for
the
reviewed
year.
The
department
shall
27
issue
a
notice
of
adjustment
to
the
partnership
or
pass-through
28
entity.
Such
notice
shall
be
treated
as
an
assessment
for
29
the
purposes
of
section
422.25
,
and
the
notice
shall
be
30
appealable
by
the
partnership
or
pass-through
entity
pursuant
31
to
sections
422.28
and
422.29
and
shall
be
issued
within
the
32
time
period
provided
by
section
422.25
.
Once
the
adjustments
33
to
partnership-related
or
pass-through
entity-related
items
or
34
reallocations
of
income,
gains,
losses,
expenses,
credits,
and
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other
attributes
among
such
partners
for
the
reviewed
year
are
1
finally
determined,
the
partnership
or
pass-through
entity
and
2
any
direct
partners
or
indirect
partners
shall
then
be
subject
3
to
the
provisions
of
section
422.25,
subsection
1
,
paragraph
4
“e”
,
and
section
422.25A
in
the
same
manner
as
if
the
state
5
partnership
audit
were
a
federal
partnership
level
audit,
and
6
as
if
the
final
state
partnership
audit
adjustment
were
a
final
7
federal
partnership
adjustment.
The
penalty
exceptions
in
8
section
421.27,
subsection
2
,
paragraphs
“b”
and
“c”
,
shall
not
9
apply
to
a
state
partnership
audit.
10
3.
The
state
partnership
pass-through
representative
for
11
the
reviewed
year
as
determined
under
section
422.25B
shall
12
have
the
sole
authority
to
act
on
behalf
of
the
partnership
13
or
pass-through
entity
with
respect
to
an
action
required
or
14
permitted
to
be
taken
by
a
partnership
or
pass-through
entity
15
under
this
section
,
including
proceedings
under
section
422.28
16
or
422.29
,
and
the
partnership’s
or
pass-through
entity’s
17
direct
partners
and
indirect
partners
shall
be
bound
by
those
18
actions.
19
Sec.
51.
COMPOSITE
RETURN
UNUSED
TAX
CREDIT
CARRYFORWARDS
20
FROM
TAX
YEAR
2021.
Notwithstanding
any
other
provision
21
of
law
to
the
contrary,
if
a
pass-through
entity
filing
22
composite
returns
under
section
422.13,
subsection
5,
Code
23
2021,
has
a
nonrefundable
income
tax
credit
carryforward
amount
24
attributable
to
the
composite
return
following
the
close
of
25
the
entity’s
composite
return
tax
year
that
began
during
the
26
2021
calendar
year,
the
pass-through
entity
may
allocate
those
27
income
tax
credit
carryforward
amounts
to
the
pass-through
28
entity’s
partners,
members,
beneficiaries,
or
shareholders
in
29
the
pass-through
entity’s
tax
year
that
begins
during
the
2022
30
calendar
year,
in
the
amount
designated
by
the
pass-through
31
entity
and
in
the
manner
and
form
prescribed
by
the
department
32
of
revenue.
The
income
tax
credit
shall
be
the
same
in
the
33
hands
of
the
partner,
member,
beneficiary,
or
shareholder
as
in
34
the
pass-through
entity,
and
may
be
claimed
for
any
tax
year
35
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that
the
pass-through
entity
could
have
claimed
the
tax
credit.
1
DIVISION
XV
2
INHERITANCE
TAX
——
UNKNOWN
HEIRS
3
Sec.
52.
Section
450.93,
Code
2022,
is
amended
to
read
as
4
follows:
5
450.93
Unknown
heirs.
6
1.
Whenever
For
a
decedent
dying
before
January
1,
2021,
7
whenever
the
heirs
or
persons
entitled
to
any
estate
or
any
8
interest
therein
are
unknown
or
their
place
of
residence
9
cannot
with
reasonable
certainty
be
ascertained,
a
tax
of
five
10
percent
shall
be
paid
to
the
department
of
revenue
upon
all
11
such
estates
or
interests,
subject
to
refund
as
provided
herein
12
in
other
cases;
provided,
however,
that
if
it
be
afterwards
13
determined
that
any
estate
or
interest
passes
to
aliens,
there
14
shall
be
paid
within
sixty
days
after
such
determination
and
15
before
delivery
of
such
estate
or
property,
an
amount
equal
to
16
the
difference
between
five
percent,
the
amount
paid,
and
the
17
amount
which
such
person
should
pay
under
the
provisions
of
18
this
chapter
.
19
2.
a.
For
a
decedent
dying
on
or
after
January
1,
2021,
20
but
before
January
1,
2022,
the
tax
imposed
in
subsection
1
21
shall
be
reduced
by
twenty
percent,
and
rounded
to
the
nearest
22
one-hundredth
of
one
percent.
23
b.
For
a
decedent
dying
on
or
after
January
1,
2022,
24
but
before
January
1,
2023,
the
tax
imposed
in
subsection
1
25
shall
be
reduced
by
forty
percent,
and
rounded
to
the
nearest
26
one-hundredth
of
one
percent.
27
c.
For
a
decedent
dying
on
or
after
January
1,
2023,
28
but
before
January
1,
2024,
the
tax
imposed
in
subsection
1
29
shall
be
reduced
by
sixty
percent,
and
rounded
to
the
nearest
30
one-hundredth
of
one
percent.
31
d.
For
a
decedent
dying
on
or
after
January
1,
2024,
but
32
before
January
1,
2025,
the
tax
imposed
in
subsection
1
shall
33
be
reduced
by
eighty
percent,
and
rounded
to
the
nearest
34
one-hundredth
of
one
percent.
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3.
For
a
decedent
dying
on
or
after
January
1,
2025,
the
tax
1
in
subsection
1
shall
not
be
imposed.
2
Sec.
53.
RETROACTIVE
APPLICABILITY.
This
division
of
this
3
Act
applies
retroactively
to
January
1,
2021.
4
DIVISION
XVI
5
NOTICE
REQUIREMENTS
FOR
PUBLICATION
OF
INTEREST
RATES
6
Sec.
54.
Section
421.7,
subsection
6,
Code
2022,
is
amended
7
to
read
as
follows:
8
6.
In
November
of
each
year
the
director
shall
cause
an
9
advisory
notice
to
be
published
in
the
Iowa
administrative
10
bulletin
and
in
a
newspaper
of
general
circulation
in
this
11
state
on
the
internet
site
of
the
department
,
stating
the
12
rate
of
interest
to
be
in
effect
on
or
after
January
1
of
13
the
following
year,
as
established
by
this
section
.
The
14
calculation
and
publication
of
the
rate
of
interest
by
the
15
director
is
exempt
from
chapter
17A
.
16
DIVISION
XVII
17
PROPERTY
ASSESSMENT
APPEAL
BOARD
——
SALARIES
18
Sec.
55.
2008
Iowa
Acts,
chapter
1191,
section
14,
19
subsection
5,
as
amended
by
2013
Iowa
Acts,
chapter
123,
20
section
63,
2018
Iowa
Acts,
chapter
1163,
section
8,
and
2018
21
Iowa
Acts,
chapter
1165,
section
81,
is
amended
to
read
as
22
follows:
23
5.
The
following
are
range
5
positions:
administrator
of
24
the
division
of
homeland
security
and
emergency
management
of
25
the
department
of
public
defense,
state
public
defender,
drug
26
policy
coordinator,
labor
commissioner,
workers’
compensation
27
commissioner,
executive
director
of
the
college
student
aid
28
commission,
director
of
the
department
of
cultural
affairs,
29
director
of
the
department
of
elder
affairs,
director
of
the
30
law
enforcement
academy,
members
of
the
property
assessment
31
appeal
board,
executive
director
of
the
department
of
veterans
32
affairs,
and
administrator
of
the
historical
division
of
the
33
department
of
cultural
affairs.
34
Sec.
56.
2008
Iowa
Acts,
chapter
1191,
section
14,
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subsection
6,
is
amended
to
read
as
follows:
1
6.
The
following
are
range
6
positions:
director
of
the
2
office
of
energy
independence,
superintendent
of
banking,
3
superintendent
of
credit
unions,
administrator
of
the
alcoholic
4
beverages
division
of
the
department
of
commerce,
director
of
5
the
department
of
inspections
and
appeals,
commandant
of
the
6
Iowa
veterans
home,
commissioner
of
public
safety,
commissioner
7
of
insurance,
executive
director
of
the
Iowa
finance
authority,
8
director
of
the
department
of
natural
resources,
consumer
9
advocate,
members
of
the
property
assessment
appeal
board,
and
10
chairperson
of
the
utilities
board.
The
other
members
of
the
11
utilities
board
shall
receive
an
annual
salary
within
a
range
12
of
not
less
than
90
percent
but
not
more
than
95
percent
of
the
13
annual
salary
of
the
chairperson
of
the
utilities
board.
14
Sec.
57.
APPLICABILITY.
This
division
of
this
Act
applies
15
to
fiscal
years
beginning
on
or
after
July
1,
2022,
effective
16
with
the
pay
period
beginning
June
24,
2022,
and
subsequent
pay
17
periods.
18
EXPLANATION
19
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
20
the
explanation’s
substance
by
the
members
of
the
general
assembly.
21
This
bill
relates
to
state
and
local
finances
and
the
duties
22
and
procedures
of
the
department
of
revenue
by
providing
for
23
electronic
filing,
communications,
and
records,
modifying
24
transfer
tax
remittances,
the
assessment
of
property,
the
25
collection
of
debt,
and
the
taxation
of
pass-through
entities,
26
reducing
inheritance
taxes
for
unknown
heirs,
and
establishing
27
salaries.
28
DIVISION
I
——
RECORD
RETENTION.
Currently,
the
director
of
29
the
department
of
revenue
(DOR)
may
destroy
useless
records
of
30
any
taxpayer
filed
with
or
kept
by
the
department.
The
bill
31
specifies
that
the
director
of
revenue
(director)
shall
destroy
32
useless
records
by
the
end
of
the
calendar
year
following
the
33
year
in
which
the
records
are
determined
to
be
useless.
The
34
bill
permits
a
taxpayer
or
the
DOR
to
request
the
director
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retain
a
useless
record
under
certain
circumstances.
The
1
bill
also
permits
DOR
to
retain
some
records
if
personally
2
identifiable
information
has
been
removed,
or
the
records
are
3
related
to
a
rule,
statement
of
law
or
policy,
or
a
final
4
order,
decision,
or
opinion.
5
The
bill
allows
DOR
to
make
electronic
copies
of
records
or
6
use
other
methods
to
make
such
copies.
7
The
division
takes
effect
January
1,
2025.
8
DIVISION
II
——
ELECTRONIC
FILING
——
FIDUCIARIES
——
BUSINESS
9
ENTITIES.
The
bill
requires
a
fiduciary
to
file
an
electronic
10
return
under
any
of
the
following
certain
circumstances:
the
11
individual,
estate,
or
trust
has
gross
receipts
of
$250,000
or
12
more;
the
fiduciary
is
required
to
provide
10
or
more
schedules
13
K-1
to
the
beneficiaries;
or
the
fiduciary
reports
$25,000
or
14
more
of
Iowa
tax
credits.
15
The
bill
requires
a
partnership
to
file
an
electronic
return
16
under
any
of
the
following
circumstances:
the
partnership
has
17
gross
receipts
of
$250,000
or
more;
the
partnership
is
required
18
to
provide
10
or
more
schedules
K-1
to
the
partners;
or
the
19
partnership
reports
$25,000
or
more
of
Iowa
tax
credits.
20
If
a
pass-through
entity
that
is
required
to
file
a
composite
21
return
is
required
to
file
an
electronic
return
under
section
22
422.14,
422.15,
or
422.36,
the
bill
requires
the
pass-through
23
entity
to
file
the
composite
return
of
the
pass-through
entity
24
in
an
electronic
format
for
the
same
taxable
year.
A
composite
25
return
generally
is
a
return
filed
by
a
pass-through
entity
26
that
reports
the
state
income
of
all
nonresident
owners.
27
The
bill
requires
a
corporation
to
file
an
electronic
return
28
if
the
corporation
has
gross
receipts
of
$250,000
or
more,
or
29
the
corporation
reports
$25,000
or
more
of
Iowa
tax
credits,
or
30
in
the
case
of
an
S
corporation,
the
corporation
is
required
to
31
issue
10
or
more
schedules
K-1
to
the
shareholders.
32
The
bill
requires
an
affiliated
group
of
corporations
to
33
file
an
electronic
return
regardless
of
the
amount
of
gross
34
receipts
of
the
affiliated
group
or
Iowa
tax
credits
claimed.
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The
bill
requires
a
financial
institution
(bank)
to
file
an
1
electronic
return
under
any
of
the
following
circumstances:
2
the
financial
institution
has
gross
receipts
of
$250,000
or
3
more;
the
financial
institution
reports
$25,000
or
more
of
Iowa
4
tax
credits,
or
in
the
case
of
an
S
corporation,
the
financial
5
institution
is
required
to
issue
10
or
more
schedules
K-1
to
6
the
shareholders.
7
The
division
applies
to
tax
years
ending
on
or
after
December
8
31,
2022,
for
a
partnership,
pass-through
entity,
corporation,
9
and
financial
institution,
and
applies
to
tax
years
ending
on
10
or
after
December
31,
2023,
for
a
fiduciary,
or
for
tax
years
11
ending
on
or
after
December
31
of
the
calendar
year
in
which
12
the
department
implements
a
system
for
receiving
the
electronic
13
returns
required
by
the
division.
14
DIVISION
III
——
ELECTRONIC
FILING
——
CREDIT
UNIONS.
The
15
bill
requires
a
credit
union
to
file
a
return
in
an
electronic
16
format
specified
by
DOR.
17
The
division
applies
to
tax
years
ending
on
or
after
December
18
31,
2024,
or
for
tax
years
ending
on
or
after
December
31
of
the
19
calendar
year
in
which
the
department
implements
a
system
for
20
receiving
the
electronic
returns
required
by
the
division.
21
DIVISION
IV
——
AUTHORITY
TO
CHARGE
FEES.
The
bill
specifies
22
DOR
may
charge
a
fee
for
a
copy
of
a
return.
The
fee
may
be
23
established
by
rule.
24
The
bill
also
specifies
that
this
division
shall
not
be
25
construed
to
prohibit
DOR
from
charging
a
fee
for
a
copy
of
26
a
return
prior
to
the
enactment
of
the
division
pursuant
to
27
another
authority
of
DOR.
28
DIVISION
V
——
AUTHORITY
TO
ACT
ON
BEHALF
OF
TAXPAYER.
The
29
bill
strikes
and
replaces
provisions
relating
to
the
authority
30
to
act
on
behalf
of
a
business
entity,
and
specifies
that
such
31
a
person
must
be
designated
to
act
on
behalf
of
the
business
32
entity
in
tax
matters.
33
The
bill
specifies
DOR
may
authorize
a
trustee
to
have
34
authority
to
act
on
behalf
of
a
taxpayer,
if
the
trustee
35
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complies
with
certain
conditions
requested
by
DOR
including
but
1
not
limited
to
providing
a
copy
of
the
trust
agreement.
2
The
bill
specifies
DOR
may
authorize
a
person
named
as
3
general
or
durable
power
of
attorney
to
act
on
behalf
of
4
a
taxpayer
if
the
person
is
named
in
a
document
which
is
5
currently
in
force.
6
The
bill
requires
a
person
acting
on
behalf
of
a
taxpayer
7
must
certify
that
the
person
possesses
actual
authority
to
act
8
on
behalf
of
the
entity
in
tax
matters.
9
The
bill
allows
DOR
to
require
any
documents
or
other
10
evidence
to
demonstrate
an
individual
has
authority
to
act
on
11
behalf
of
the
taxpayer
before
DOR.
12
DIVISION
VI
——
ELECTRONIC
COMMUNICATION.
Under
the
13
bill,
DOR
may
permit
a
person
to
elect
to
receive
a
notice,
14
correspondence,
or
other
communication
electronically.
15
If
a
person
makes
an
election
to
receive
an
electronic
16
communication,
the
posting
of
the
electronic
communication
17
to
the
electronic
portal
of
DOR
satisfies
any
requirement
of
18
mailing
or
personal
service
in
title
X
(financial
resources),
19
Code
chapter
272D
(debt
owed
state
or
local
government),
or
20
Code
sections
321.105A
(fee
for
new
registration)
and
533.329
21
(taxation
of
credit
unions).
22
The
bill
allows
DOR
to
send
any
notice,
correspondence,
or
23
other
communication
by
mail
to
a
person
who
has
elected
to
24
receive
an
electronic
communication.
25
DIVISION
VII
——
INCOME
STATEMENTS
TO
BE
PROVIDED
TO
26
THE
DEPARTMENT.
The
bill
updates
and
amends
Code
section
27
422.16(10)(a)
relating
to
the
penalties
for
willful
violations
28
of
the
following:
failure
to
furnish
an
employee
with
an
29
income
statement;
furnishing
a
false
or
fraudulent
income
30
statement
to
an
employee;
failure
to
file
an
income
statement
31
with
DOR;
filing
a
false
or
fraudulent
income
statement
with
32
DOR;
failure
to
file
an
annual
reporting
of
taxes
withheld
with
33
DOR;
and
filing
a
false
or
fraudulent
annual
reporting
of
taxes
34
withheld
with
DOR.
Under
the
bill
and
in
current
law,
each
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violation
is
punishable
by
a
$500
civil
penalty.
1
The
bill
amends
Code
section
422.16(10)(b)
to
specify
that
a
2
person,
withholding
agent,
or
other
person
required
to
file
a
3
withholding
return
shall
be
subject
to
the
penalties
provided
4
in
Code
section
421.27
in
addition
to
the
tax
or
additional
tax
5
due.
6
The
bill
provides
that
the
director
may
allow
additional
7
time
for
the
filing
of
documents
required
by
section
422.16
8
(withholding
income
tax)
in
the
case
of
illness,
disability,
9
absence,
or
if
good
cause
is
shown.
10
DIVISION
VIII
——
REMITTANCES
OF
TRANSFER
TAX.
Currently,
11
the
county
recorder
remits
the
real
estate
transfer
tax
to
12
the
treasurer
of
state.
The
bill
changes
the
remittances
13
of
the
transfer
tax
by
the
county
recorder
and
requires
the
14
remittances
of
the
transfer
tax
by
the
county
recorder
be
made
15
to
the
department
of
revenue.
16
DIVISION
IX
——
BOARD
OF
REVIEW
ELIGIBILITY.
The
bill
amends
17
Code
section
441.32
relating
to
the
removal
of
a
member
of
a
18
board
of
review
by
specifying
that
if
a
board
member
is
removed
19
under
that
Code
section,
the
board
member
shall
not
be
eligible
20
for
appointment
to
a
board
of
review
in
this
state
for
six
21
years
following
the
date
of
the
removal.
22
DIVISION
X
——
EQUALIZATION
ADJUSTMENTS
——
APPEALS.
The
23
bill
amends
Code
section
441.48
to
provide
that,
in
addition
24
to
the
board
of
supervisors
or
the
city
council,
a
city
or
25
county
attorney
or
other
official
of
the
county
or
assessing
26
jurisdiction
may
provide
written
notice
of
intent
to
appeal
27
an
equalization
to
the
department
of
revenue.
The
bill
also
28
requires
the
written
notice
of
appeal
to
be
provided
within
29
10
days
of
the
notice
provided
by
the
department
of
revenue.
30
Upon
receiving
a
timely
notice
of
intent
to
appeal,
the
bill
31
requires
the
department
to
schedule
a
hearing
on
the
proposed
32
adjustment
with
the
county
or
assessing
jurisdiction
and
33
specifies
the
allowable
formats
for
the
hearing
or
written
34
presentation
of
the
appeal.
The
bill
specifies
that
appeals
of
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a
proposed
adjustment
are
not
subject
to
Code
chapter
17A.
1
DIVISION
XI
——
BUSINESS
PROPERTY
TAX
CREDIT
AND
ASSESSMENT
2
LIMITATION.
Code
chapter
426C
provides
a
business
property
tax
3
credit
for
commercial,
industrial,
and
railway
property
for
4
property
taxes
due
and
payable
in
fiscal
years
beginning
on
or
5
after
July
1,
2014.
The
business
property
tax
credit
is
funded
6
from
an
annual
standing
appropriation
of
$125
million.
7
The
bill
eliminates
the
annual
appropriation
for
the
8
business
property
tax
credit
under
Code
section
426C.2
for
9
fiscal
years
beginning
on
or
after
July
1,
2023,
and
provides
10
that
moneys
remaining
in
the
business
property
tax
credit
fund
11
at
the
end
of
the
fiscal
year
beginning
July
1,
2022,
shall
be
12
transferred
by
the
department
of
revenue
for
deposit
in
the
13
general
fund
of
the
state.
The
bill
also
establishes
a
future
14
repeal
date
for
Code
chapter
426C
of
July
1,
2024.
15
Current
Code
section
441.21
imposes
an
assessment
limitation
16
(rollback)
on
commercial
property,
industrial
property,
17
and
property
valued
by
the
department
of
revenue
under
Code
18
chapter
434
(railway
company
property)
of
90
percent
for
19
assessment
years
beginning
on
or
after
January
1,
2014.
The
20
bill
modifies
the
amount
and
methodology
for
calculating
the
21
assessment
limitation
for
property
units,
as
defined
in
the
22
bill,
within
those
classifications
of
property.
Instead
of
a
23
uniform
percentage
of
value,
for
valuations
established
for
the
24
assessment
year
beginning
January
1,
2022,
and
each
assessment
25
year
thereafter,
the
portion
of
actual
value
at
which
each
26
property
unit
of
commercial
property
shall
be
assessed
shall
be
27
the
sum
of
the
following:
(1)
an
amount
equal
to
the
product
of
28
the
assessment
limitation
percentage
applicable
to
residential
29
property
multiplied
by
the
actual
value
of
the
property
that
30
exceeds
$0
but
does
not
exceed
$150,000;
and
(2)
an
amount
31
equal
to
90
percent
of
the
actual
value
of
the
property
32
for
that
assessment
year
that
exceeds
$150,000.
The
bill
33
establishes
a
similar
provision
for
industrial
property
and
34
provides
that
the
assessed
value
of
railway
company
property
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shall
be
determined
in
the
same
manner
as
commercial
property.
1
The
bill
also
establishes
an
annual
payment
to
local
2
governments
based
on
the
modified
assessment
limitations
3
imposed
on
that
portion
of
the
value
of
commercial
and
4
industrial
properties
that
does
not
exceed
$150,000.
For
5
each
fiscal
year
beginning
on
or
after
July
1,
2023,
there
6
is
appropriated
from
the
general
fund
of
the
state
to
the
7
department
of
revenue
the
sum
of
$125
million
to
be
used
for
8
such
payments.
If
an
amount
appropriated
for
a
fiscal
year
9
is
insufficient
to
make
all
payments,
the
director
of
revenue
10
shall
prorate
the
payments
to
the
county
treasurers.
11
DIVISION
XII
——
WAGE
ASSIGNMENT
NOTICE.
The
bill
modifies
12
Code
section
421.17B
(administrative
wage
assignment
13
cooperative
agreement).
Under
the
bill,
the
centralized
14
debt
collection
facility
(facility)
within
the
department
of
15
revenue
may
proceed
against
an
obligor
if
a
20
days’
notice
16
of
intent
has
been
sent
to
the
obligor
notifying
the
obligor
17
the
facility
intends
to
begin
a
wage
assignment
action.
The
18
bill
specifies
the
20
days’
notice
period
does
not
apply
if
the
19
facility
determines
the
collection
of
past
due
amounts
would
20
be
in
jeopardy.
After
the
20
days’
notice
period
has
run,
21
the
bill
requires
the
facility
to
notify
the
obligor
of
the
22
initiation
of
the
wage
assignment
action
within
two
working
23
days
of
sending
the
notice
to
the
obligor’s
employer,
and
the
24
facility
may
obtain
multiple
wage
assignments,
if
the
obligor
25
has
multiple
employers.
26
DIVISION
XIII
——
OUT-OF-STATE
RECIPROCAL
COLLECTIONS.
The
27
bill
modifies
provisions
related
to
out-of-state
reciprocal
28
debt
collections.
Currently,
the
provisions
are
limited
to
29
the
collection
of
out-of-state
tax
debt.
The
bill
expands
30
the
types
of
debt
the
director
is
able
to
collect,
and
allows
31
the
director
to
enter
into
an
agreement
with
a
department
in
32
another
state
to
collect
the
debts
being
collected
by
DOR.
The
33
bill
allows
the
director
to
enter
into
agreements
to
collect
34
the
debts
of
another
state
through
DOR.
The
bill
requires
the
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out-of-state
debt
being
collected
by
DOR
to
be
delinquent
and
1
not
subject
to
litigation
prior
to
accepting
the
collection
on
2
such
debt.
3
The
bill
establishes
procedures
to
collect
out-of-state
debt
4
including
procedures
for
challenging
the
collection
of
such
5
debt.
The
bill
allows
DOR
to
collect
a
fee
from
the
amount
of
6
out-of-state
debt
collected.
7
The
bill
specifies
the
DOR
may
release
taxpayer
information
8
that
otherwise
would
be
confidential
when
working
with
an
9
out-of-state
department
or
agency,
provided
the
out-of-state
10
department
or
agency
complies
with
Iowa
confidentiality
law.
11
DIVISION
XIV
——
PASS-THROUGH
ENTITY
TAXATION.
The
bill
12
changes
the
term
“state
partnership
representative”
to
“state
13
pass-through
representative”
numerous
times.
14
The
bill
permits
a
pass-through
entity
filing
a
composite
15
return
that
has
a
nonrefundable
income
tax
credit
carryforward
16
amount
attributable
to
the
composite
return
following
the
17
close
of
the
entity’s
composite
return
for
the
tax
year
that
18
began
during
the
2021
calendar
year
to
allocate
those
income
19
tax
credit
carryforward
amounts
to
the
pass-through
entity’s
20
partners,
members,
beneficiaries,
or
shareholders
in
the
21
pass-through
entity’s
tax
year
that
begins
during
the
2022
22
calendar
year.
23
DIVISION
XV
——
INHERITANCE
TAX
——
UNKNOWN
HEIRS.
Currently,
24
if
an
heir
entitled
to
an
estate
interest
cannot
be
found,
25
a
tax
of
5
percent
is
paid
to
the
state,
until
the
heir
is
26
found,
and
at
such
time
the
correct
amount
of
inheritance
tax
27
is
recomputed
and
paid
to
the
state.
The
bill
reduces
the
28
inheritance
tax
on
an
unknown
heir
on
the
same
percentage
basis
29
the
inheritance
tax
is
being
reduced
in
Code
section
450.10.
30
The
inheritance
tax
is
set
to
be
repealed
for
decedents
dying
31
on
or
after
January
1,
2025.
32
The
division
applies
retroactively
to
January
1,
2021.
33
DIVISION
XVI
——
NOTICE
REQUIREMENTS
FOR
PUBLICATION
OF
34
INTEREST
RATES.
The
bill
strikes
a
provision
requiring
the
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director
to
publish
the
rate
of
interest
in
a
newspaper,
and
1
substitutes
this
requirement
by
allowing
for
the
publication
of
2
interest
rates
on
the
internet
site
of
DOR.
3
DIVISION
XVII
——
PROPERTY
ASSESSMENT
APPEAL
BOARD
——
4
SALARIES.
The
general
assembly
periodically
establishes
salary
5
ranges
for
certain
appointed
state
officers
and
authorizes
a
6
person
(generally
the
governor)
to
establish
the
salaries
of
7
those
state
officers.
In
2013,
the
general
assembly
amended
8
the
most
recent
salary
range
legislation
(2008
Iowa
Acts,
9
chapter
1191)
to
add
members
of
the
property
assessment
appeal
10
board
to
salary
range
5
($73,250
to
$112,070).
The
bill
moves
11
members
of
the
property
assessment
appeal
board
to
salary
range
12
6
($84,240
to
$128,890)
with
the
pay
period
beginning
June
24,
13
2022.
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