Relating to electronic filing of sales and use tax returns, and including effective date provisions

Where it is now

1. ✓
   Done: IntroducedFebruary 18, 2025
2. ✓
   Done: SubcommitteeFebruary 19, 2025
3. ✓
   Done: Senate committeeMarch 11, 2025
4. ✓
   Done: Passes the SenateApril 15, 202547–0
5. –
   Skipped: House committeeSkipped
6. ✓
   Done: Passes the HouseApril 21, 202558–33
7. ✓
   Done: To the GovernorMay 6, 2025
8. ✓
   Done: Signed into lawMay 6, 2025

Became SF 606 → Its progress continues under the new number. Go to SF 606 What’s a funnel?

What’s in it

This bill relates to electronic filing of sales and use tax returns. If a sales and use tax return subject to an electronic filing requirement is filed in a manner other than in an electronic format specified by the department of revenue, the bill specifies the return is not considered filed with the department, but the taxpayer may request permission from the director of the department of revenue to file a return using another method. The bill specifies the department may adopt rules to administer Code section 423.31. The bill takes effect upon enactment.

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

Senate subcommittee

Named February 19, 2025. On February 25, 2025 it recommended passage.

• Sen. Dan Dawson REmail
• Sen. Tony Bisignano DEmail
• Sen. David D. Rowley REmail

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§423.31

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

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.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.