IA
Iowa House Bill HJR2007

Iowa 2023-2024 Regular Session

Iowa House Bill HJR2007

Introduced
3/20/24  

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.(Formerly HJR 2005.)

Impact

The passing of HJR2007 could significantly impact the way taxes are filed in Iowa, especially for businesses that rely on specific software for preparing their tax returns. Since the resolution intends to amend the existing requirements, it could alleviate burdens for taxpayers who face software limitations. The change could lead to an increase in compliance among taxpayers who might otherwise have struggled to meet electronic filing obligations due to these technical barriers, therefore promoting a smoother tax filing process.

Summary

House Joint Resolution 2007 (HJR2007) seeks to nullify specific administrative rules concerning electronic filing procedures for certain tax returns established by the Iowa Department of Revenue. The resolution is aimed particularly at the requirements that corporate and fiduciary income, franchise taxpayers, and pass-through entities must file their tax returns electronically, provided they meet certain criteria. By nullifying a portion of the existing rules, HJR2007 targets the provision that treats deficiencies in tax return preparation software as inadequate grounds for exemptions from the electronic filing requirement.

Contention

Discussions surrounding HJR2007 may touch on the balance between efficiency in tax processing and the challenges posed to taxpayers. Supporters of the bill likely argue that nullifying this administrative obligation can provide relief to taxpayers who experience legitimate difficulties with their filing software. Conversely, critics might express concerns that weakening the requirements for electronic filing could lead to increased potential for tax evasion or non-compliance. Overall, the bill reflects ongoing debates about the regulatory framework governing tax administration in Iowa.

Latest IA HJR2007 Activity

View All Events: IA 2023-2024 Regular Session HJR2007

Companion Bills

IA HJR2005

Similar To 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.)

Previously Filed As

IA HJR2005

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.)

IA HF653

A bill for an act relating to electronic filing of sales and use tax returns, and including effective date provisions.(Formerly HSB 88.)

IA SF606

A bill for an act relating to electronic filing of sales and use tax returns, and including effective date provisions. (Formerly SSB 1154.) Effective date: 05/06/2025.

IA HF715

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions.(Formerly HSB 187.)

IA HSB88

A bill for an act relating to electronic filing of sales and use tax returns, and including effective date provisions.(See HF 653.)

IA SSB1154

A bill for an act relating to electronic filing of sales and use tax returns, and including effective date provisions.(See SF 606.)

IA SF565

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 1148.) Effective date: 06/01/2023, 07/01/2023, 01/01/2024, 01/01/2026. Applicability date: 01/01/2023, 07/01/2024.

IA HJR2004

A joint resolution nullifying administrative rules of the state racing and gaming commission relating to sports wagering and fantasy sports contests and including effective date provisions.

IA HF2710

A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(Formerly HSB 723.)

IA HSB187

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions.(See HF 715.)

Similar Bills

No similar bills found.