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89th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 890: Relating to the administration of the tax and related laws by the department of revenue by requiring composite returns for pass-through entities, restricting public disclosure of certain information, providing penalties, and including applicability provisions

Died when the session ended · The General Assembly adjourned on May 24, 2022. Bills that didn’t pass both chambers died.

What it does

This bill relates to the administration of the tax and related laws by the department of revenue by requiring composite returns for pass-through entities, restricting public disclosure of certain information, and modifying penalty provisions. DIVISION I.27 (penalties) to enhance the readability of the Code section.27. The bill modifies the penalty for the failure of a person to file a return from percent of the tax shown due or required to be shown due to percent of the unpaid tax. Currently, if a business fails to file a return, the business pays a penalty of $200 or an amount equal to percent of the imputed Iowa liability, not to exceed $25,000, whichever is greater.

Sponsors

Ways and Means (companion To Sf 608 By Committee on Ways and Means) committee

Cost

See the fiscal note

0% have a potential direct impact on State revenue or expenditures. 0% penalties for failure to pay tax in a timely manner are not currently assessed together, and this position is confirmed in current DOR tax penalty rules. 0%, the Bill also allows the two pe…

Lobbying · 6 for, 0 against

For: Americans For Prosperity; Department of Revenue; Hubbell Realty Company; Iowa Taxpayers Association; Iowans for Tax Relief; Metropolitan Coalition

In plain words

  1. April 28, 2021Filed in the House
  2. May 7, 2021Withdrawn

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/89/HF890