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ARC #6593C
Rule-Making Document (ARC)
The Economic Development Authority hereby proposes to amend Chapter 65, “Brownfield and Grayfield Redevelopment,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code sections 15.106A and 15.293B. This r...
ARC #6592C
Rule-Making Document (ARC)
The Economic Development Authority hereby proposes to amend Chapter 47, “Endow Iowa Tax Credits,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code section 15E.305. This rule making implements, in who...
Section 2.48 Review of tax incentive programs.
2023 Code of Iowa
As used in this section, “tax expenditure” means an exclusion from the operation or collection of a tax imposed in this state. Tax expenditures include tax credits, exemptions, deductions, and rebates. Tax expenditures also include sales tax refun...
ARC #6583C
Rule-Making Document (ARC)
The Revenue Department hereby rescinds Chapter 5, “Public Records and Fair Information Practices,” and adopts a new Chapter 5 with the same title, and amends Chapter 6, “Organization, Public Inspection,” and Chapter 10, “Interest, Penalty, Except...
ARC #6582C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 7, “Appeals, Taxpayer Representation, and Other Administrative Procedures,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code section 421.14. This rule maki...
Tagged topics: estates, personal representatives, power of attorney, revenue department, taxation, trusts and trustees
ARC #6577C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to rescind Chapter 26, “Sales and Use Tax on Services”; to amend Chapter 203, “Elements Included in and Excluded from a Taxable Sale and Sales Price”; to adopt new Chapter 211, “Taxable Services”; to amend C...
Tagged topics: agricultural products, aircraft, barbering, business entities, cable systems, dry cleaning, employment agencies, fees, furniture, golf, interstate commerce, investment advisors, investments, labor and employment, laundromats, lawns, machinery, pests, pets, photography, repair services, revenue department, sales, sales taxes, salons, services taxes, sewage, shoes, signs, solid waste, swimming pools, taxation, taxidermy, transportation, warehouses, water associations
ARC #6567C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 8, “Forms and Communications,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code sections 421.14 and 422.68. This rule making implements, in whole or in par...
Tagged topics: corporate taxes, electronic transactions, franchise taxes, income taxes, revenue department, tax returns, taxation
ARC #6566C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 10, “Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code section 421.14. This rule making...
ARC #6557C
Rule-Making Document (ARC)
The Human Services Department hereby adopts new Chapter 62, “Rent Reimbursement Program,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code chapter 425. This rule making implements, in whole or in part...
Tagged topics: disabilities, homestead credits, homesteads, human services department, income, marriage, older persons, poverty, property taxes, rental property, tax credits, taxation
ARC #6551C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 7, “Appeals, Taxpayer Representation, and Other Administrative Procedures,” Chapter 39, “Filing Return and Payment of Tax,” Chapter 48, “Composite Returns,” Chapter 52, “Filing Returns, Payment of Tax, ...
Tagged topics: corporate taxes, estates of decedents, fiduciaries, holidays, income taxes, revenue department, tax returns, taxation