House Joint Resolution 2005 - Introduced HOUSE JOINT RESOLUTION 2005 BY JONES 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 TLSB 6351YH (2) 90 je/jh

H.J.R. 2005 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 -1- LSB 6351YH (2) 90 je/jh 1/ 1