The Iowa Department of Revenue has submitted a new proposed rules to the Iowa Legislature, available for public comment through February 28, 2023. See notices below for details.

• Electronic Filing of Income Tax Returns — Electronic Signatures 
  Paragraph 8.5(2)“b” currently lists a requirement for electronic return originators to use a process for electronic signatures that is much more stringent than the current practice of the Department. The proposed amendment changes the language of the rule to align with current practice.

The Department previously submitted the following proposed rule to the Iowa Legislature. The following rules have been adopted and filed, effective March 15, 2023.

• Chapter Reorganization: Sales Tax on Construction, Food, Drugs, Other Medical Devices 
  As part of an ongoing effort to review and revise its rules, the Department rescinds Chapters 19 and 287. There is one rule in Chapter 19 that was not replicated in Chapter 219 on construction contracts with designated exempt entities. This rulemaking provides an updated version of that rule to be located in Chapter 219. In addition, the Department is renumbering rule 701—14.3(423) to include it in Chapter 203 and is rescinding and reserving 701—Chapter 14 since it no longer has any rules.
• Contact Information—Challenges to Administrative Levies, Drug Tax Stamp 
  This rulemaking removes an outdated mailing address for submitting challenges to administrative levy actions and replaces the address with references to electronic communication options and the Department’s website. Additionally, this rulemaking updates the location at which to purchase a drug tax stamp.
• Register of Eligible Candidates—Assessor, Deputy Assessor 
  Iowa Code sections 441.5(7) and 441.10(3) require the Director of Revenue to maintain a register containing the names of all individuals who are eligible for appointment as assessor or deputy assessor, respectively. This rulemaking allows the Department to more efficiently maintain the register by requiring that assessors and deputy assessors provide the Department with up-to-date contact information and by allowing the Department to remove deceased assessors or deputy assessors from the register. Additionally, this rulemaking reflects the Department’s current practice of indicating on the register whether an assessor or deputy assessor has retired.

The Iowa Property Assessment Appeal Board previously submitted the following proposed rule to the Iowa Legislature which has been adopted and filed, effective March 15, 2023.

• Property Assessment Appeal Board Rule Amendments 
  The Board is making several amendments amendments to its rules. See the rulemaking for full details regarding the updates and amendments.