Bills › 91st General Assembly
Relating to awarding the costs in administrative hearings or court proceedings involving the collection of tax, penalties, and interest by the department of revenue
Sponsored by the Senate Judiciary (companion To Hf 773 By Committee on Judiciary) Committee
Topics:Courts & civil law
Where it is now
- Done: IntroducedJanuary 14, 2025
- Done: SubcommitteeJanuary 14, 2025
- Done: Senate committeeMarch 4, 2025
- Stopped: Passes the SenateDied when the General Assembly ended
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- 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 costs of litigation in administrative hearings or court proceedings involving the collection of tax, penalties, and interest (dispute) by the department of revenue (department). The bill changes the costs allowed to be recovered in the dispute. The costs allowed to be recovered under the bill include reasonable court costs; reasonable prevailing market rates for expert witnesses, studies, tests, analysis, or special projects; and reasonable attorney or accountant fees including fees related to the recovery of costs allowed under the bill.
Read the full explanation
The bill strikes the current $25,000 cap recoverable by a taxpayer in a dispute. Under the bill, if the taxpayer substantially prevails in the dispute relating to the amount in controversy or issues involved, the burden of proof shifts to the department to prove that the position of the department was substantially justified. If the department proves the position of the department was substantially justified, the bill prohibits the taxpayer from recovering an award in the dispute. If the taxpayer prevails, the bill requires the department to pay the reasonable costs described in the bill. Under current law, the taxpayer must prove the position of the department was not substantially justified in addition to the amount in controversy and issues involved.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named January 14, 2025 (as SSB 1005). On January 15, 2025 it recommended amendment and passage. [].
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
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
Lobbying
1 for · 0 against · 8 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
Study bill
91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.