Iowa House Bill HJR2005

Iowa 2023-2024 Regular Session

• Introduced: 2/28/24
• Refer: 2/28/24

Caption

A joint resolution nullifying administrative rules of the department of revenue relating to electronic filing procedures for certain tax returns and including effective date provisions.(See HJR 2007.)

Impact

The passage of HJR2005 has significant implications for taxpayer compliance with electronic filing mandates. By nullifying the existing rules that consider software deficiencies as a valid reason for not filing electronically, the bill effectively places the onus on taxpayers to ensure they have adequate filing technology. It could lead to challenges for those who encounter genuine software issues, as they can no longer claim 'good cause' for filing in a non-electronic format. The resolution is positioned as providing clarity and reinforcing the requirement for electronic submission, which has become a growing norm in tax administration.

Summary

House Joint Resolution 2005 (HJR2005) aims to nullify specific administrative rules set forth by the Iowa Department of Revenue concerning electronic filing requirements for certain tax returns. The bill declares that exceptions to these electronic filing requirements will not be granted based solely on deficiencies in return preparation software. This move is intended to streamline the electronic filing process and eliminate complications for taxpayers filing corporate and fiduciary income and franchise tax returns in Iowa.

Contention

However, HJR2005 may also spark some debate concerning fairness and accessibility for taxpayers. Critics might argue that the inability to cite software deficiencies as a valid excuse for non-compliance disproportionately affects taxpayers who are less technologically equipped. There may also be concerns regarding transparency, as the bill does not provide alternative mechanisms for hardship cases where taxpayers genuinely struggle with electronic filing due to technological constraints.