Bills › 91st General Assembly
Relating to assessment and refund denial notices furnished to taxpayers by the department of revenue
Sponsored by Rep. Ken Croken (D)
Topics:State governmentTaxes
Where it is now
- Done: IntroducedFebruary 28, 2025
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committeeFunnel: by February 20, 2026
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary When the Department of Revenue tells a taxpayer they owe more money or denies a refund, they must now provide a detailed explanation of why. Simply listing the tax, interest, and penalty amounts with the math used is no longer considered enough information. If the department fails to give this clear explanation, the notice may be considered invalid.1
Read the official explanation
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).
Iowa Code it changes
Amends§421.60