Bill Text: IA HJR2007 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: 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.)
Spectrum: Committee Bill
Status: (Introduced) 2024-03-20 - Introduced, placed on Ways and Means calendar. H.J. 627. [HJR2007 Detail]
Download: Iowa-2023-HJR2007-Introduced.html
House
Joint
Resolution
2007
-
Introduced
HOUSE
JOINT
RESOLUTION
2007
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HJR
2005)
HOUSE
JOINT
RESOLUTION
A
Joint
Resolution
nullifying
administrative
rules
of
the
1
department
of
revenue
relating
to
electronic
filing
2
procedures
for
certain
tax
returns
and
including
effective
3
date
provisions.
4
BE
IT
RESOLVED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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H.J.R.
2007
Section
1.
701
Iowa
administrative
code,
rule
8.7,
subrule
1
5,
unnumbered
paragraph
1,
is
nullified
to
read
as
follows:
2
Exceptions.
At
the
department’s
discretion,
exceptions
3
to
the
electronic
filing
requirement
under
this
rule
may
be
4
granted
for
good
cause.
The
taxpayer
bears
the
burden
to
prove
5
that
good
cause
exists
for
the
failure
to
file
electronically.
6
Except
as
provided
in
paragraph
8.7(5)
“b,”
a
claim
that
the
7
return
preparation
software
purchased
or
licensed
by
a
taxpayer
8
or
taxpayer’s
return
preparer
does
not
include
all
of
the
9
features
necessary
to
comply
with
the
taxpayer’s
Iowa
filing
10
obligations
shall
not
be
considered
good
cause
for
purposes
of
11
granting
an
exception
to
the
electronic
filing
requirement.
12
Sec.
2.
This
joint
resolution,
being
deemed
of
immediate
13
importance,
takes
effect
upon
enactment.
14
EXPLANATION
15
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
16
the
explanation’s
substance
by
the
members
of
the
general
assembly.
17
This
joint
resolution
nullifies
administrative
rules
of
the
18
department
of
revenue
relating
to
electronic
filing
procedures
19
for
certain
tax
returns.
The
rules
generally
require
that
20
tax
returns
filed
by
Iowa
corporate
and
fiduciary
income
and
21
franchise
taxpayers
and
pass-through
entities
subject
to
Iowa
22
income
reporting
requirements,
which
meet
certain
criteria,
23
be
filed
in
an
electronic
format
approved
by
the
department.
24
The
resolution
nullifies
a
portion
of
the
rules
that
specifies
25
a
deficiency
in
return
preparation
software
purchased
or
26
licensed
by
a
taxpayer
or
return
preparer
shall
generally
not
27
be
considered
good
cause
for
granting
an
exception
to
the
28
electronic
filing
requirement.
29
The
joint
resolution
takes
effect
upon
enactment.
30
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