SF 524: Relating to awarding the costs in administrative hearings or court proceedings involving the collection of tax, penalties, and interest by the department of revenue

What it does

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.

Senate subcommittee · named January 14, 2025

• Sen. Mark S. Lofgren (R) · mark.lofgren@legis.iowa.gov
• Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
• Sen. Jeff Reichman (R) · jeff.reichman@legis.iowa.gov

Lobbying · 1 for, 0 against

For: Iowa State Bar Association

In plain words

1. January 14, 2025Filed in the Senate and sent to the Judiciary committee · as SSB 1005
2. January 14, 2025Senate subcommittee named: Lofgren, Bisignano and Reichman · as SSB 1005
3. January 15, 2025Subcommittee recommended passing it with changes · as SSB 1005
4. March 4, 2025Approved by the Senate committee, and given a new number: SF 524 · as SSB 1005
5. March 5, 2025Filed in the Senate
6. March 5, 2025Approved by the Senate committee
7. June 16, 2025Sent to the Senate Judiciary committee