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. ✕
   Stopped: Passes the HouseDid not pass
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

Did not pass It didn’t pass both chambers before the General Assembly ended. 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

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.