HJR 2007: 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.

Lobbying · 2 for, 0 against

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

In plain words

1. March 20, 2024Filed in the House