Nullifying administrative rules of the department of revenue relating to electronic filing procedures for certain tax returns and including effective date provisions

Where it is now

1. ✓
   Done: IntroducedFebruary 28, 2024
2. ✓
   Done: Approved in committeeMarch 19, 2024
3. Next: Passes the House
4. Next: Passes the Senate
5. Next: Passes again next General AssemblyThe same wording, after an election
6. Next: Voters decideOn the next general election ballot

Became HJR 2007 → Its progress continues under the new number. Go to HJR 2007 What’s a funnel?

What’s in it

This joint resolution nullifies administrative rules of the department of revenue relating to electronic filing procedures for certain tax returns. The rules generally require that tax returns filed by Iowa corporate and fiduciary income and franchise taxpayers and pass-through entities subject to Iowa income reporting requirements, which meet certain criteria, be filed in an electronic format approved by the department. The resolution nullifies a portion of the rules that specifies a deficiency in return preparation software purchased or licensed by a taxpayer or return preparer shall generally not be considered good cause for granting an exception to the electronic filing requirement. The joint resolution takes effect upon enactment.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named March 12, 2024. On March 19, 2024 it recommended passage. Vote Total: 2-0.

• Rep. Megan Jones REmail
• Rep. Michael V. Sexton R
• Rep. Elizabeth Wilson DEmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.