Relating to assessment and refund denial notices furnished to taxpayers by the department of revenue

Where it is now

1. ✓
   Done: IntroducedFebruary 28, 2025
2. ✕
   Stopped: SubcommitteeDied when the General Assembly ended
3. Next: House committeeFunnel: by February 20, 2026
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 assessment and refund denial notices furnished to taxpayers by the department of revenue. The bill amends Code section 421.60(2)(b) by specifying the department of revenue shall furnish a detailed explanation of the reasons for an assessment or refund denial notice, and provides that an explanation by the department with the amount of tax, interest, and penalty stated together with the computations is insufficient notice. The bill also strikes a provision specifying an inadequate explanation of an assessment or refund denial notice does not invalidate the notice. The consequences for failure to provide adequate notice by the department are found in Code section 421.60(2)(c).

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Iowa Code it changes

Amends§421.60

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