Bills › 90th General Assembly
Nullifying administrative rules of the department of revenue relating to electronic filing procedures for certain tax returns and including effective date provisions
Topics:State governmentTaxes
Same legislation: HJR 2005
Where it is now
- Done: IntroducedFebruary 28, 2024
- Done: Approved in committeeMarch 19, 2024
- Stopped: Passes the HouseDid not pass
- Next: Passes the Senate
- Next: Passes again next General AssemblyThe same wording, after an election
- 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
AI summary Currently, businesses and tax preparers in Iowa must file certain tax returns electronically and cannot use broken software as an excuse to file on paper. This resolution cancels the rule that prevents people from using software problems as a reason to skip electronic filing. This change affects corporations, certain trusts, and other business entities that report income in Iowa.1
Read the official explanation
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 · 3 undecided · Who →
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90th General Assembly