HJR 2005: Nullifying administrative rules of the department of revenue relating to electronic filing procedures for certain tax returns and including effective date provisions

What it does

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.

House subcommittee · named March 12, 2024

• Rep. Megan Jones (R) · megan.jones@legis.iowa.gov
• Rep. Michael V. Sexton (R)
• Rep. Elizabeth Wilson (D) · elizabeth.wilson@legis.iowa.gov

Lobbying · 2 for, 0 against

For: Iowa Association of Business and Industry (ABI); Iowans for Tax Relief

In plain words

1. February 28, 2024Filed in the House and sent to the Ways and Means committee
2. March 12, 2024House subcommittee named: Jones, Sexton and Wilson
3. March 19, 2024Subcommittee recommended passing it
4. March 19, 2024Approved by the House committee
5. March 20, 2024Approved by the House committee, and given a new number: HJR 2007