Relating to the administration of tax returns by the department of revenue, and including effective date and retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedFebruary 20, 2025
2. ✓
   Done: SubcommitteeFebruary 26, 2025
3. ✕
   Stopped: House committeeDied when the General Assembly ended
4. Next: Passes the House
5. Next: Senate committeeFunnel: by March 20, 2026
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill relates to the administration of tax returns by the department of revenue. The bill specifies that for any return, a taxpayer may round to the nearest whole dollar amount when entering an amount on the return, but in doing so the taxpayer must then round each amount entered on the return to the nearest whole dollar. If a taxpayer is required to calculate two or more figures together to enter an amount on the return, the taxpayer must include cents for each figure when calculating the figures together, but may round the calculated amount to the nearest whole dollar before entering that amount on the return. The bill applies retroactively to January 1, 2025, for tax years beginning on or after that date.

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 February 26, 2025. Meeting: Wednesday, March 12 · 12:30 PM · House Lounge.

• Rep. Jane Bloomingdale REmail
• Rep. Christian A. Hermanson REmail
• Rep. David Jacoby 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

Iowa Code it changes

Creates§421.72

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works