Iowa legislation · 91st General Assembly
Iowa SF2250: An Act making modifications to tax deadlines and tax disputes
Status: In committee, February 11, 2026
An Act making modifications to tax deadlines and tax disputes.
What the bill says
A bill FOR An Act making modifications to tax deadlines and tax disputes.
From the introduced text, February 10, 2026:
A BILL FOR An Act making modifications to tax deadlines and tax disputes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5617XS (4) jm/jh S.F. 2250 Section 1. Section 421.59, subsection 1, paragraph a, Code 2026, is amended to read as follows: a. A taxpayer may authorize an individual to act on behalf of the taxpayer by filing a power of attorney with the department, on a form prescribed by the department. The department may prescribe a separate form or shall integrate the requirements of the form into a return when feasible. Sec. 2. Section 421.59, subsection 1, Code 2026, is amended by adding the following new paragraph: NEW PARAGRAPH. c. (1) If a due date has not yet passed, the running of the time period leading up to the due date shall be tolled on the date a power of attorney form is filed with the department. (2) The tolling of the time period pursuant to subparagraph (1) ceases upon the date the power of attorney is authorized or denied. (3) This paragraph shall not be construed to toll any time period in a criminal proceeding. Sec. 3. Section 421.60, subsection 2, paragraph b, Code 2026, is amended by striking the paragraph and inserting in lieu thereof the following: b. (1) The department shall …
Sponsors
- Mark Lofgren (R, 48) · primary sponsor
Latest actions
- : Subcommittee: Driscoll, Bisignano, and Schultz. S.J. 256 .
- : Introduced, referred to Ways and Means. S.J. 237 .
Subjects: notification, income taxes, taxation, Hazardous Materials, revenue department, fees, power of attorney, criminal procedure
Common questions
- What is SF2250?
- SF2250 is a bill in the Iowa Legislature (91st General Assembly): An Act making modifications to tax deadlines and tax disputes.
- What does SF2250 do?
- In its own words: A bill FOR An Act making modifications to tax deadlines and tax disputes.
- What is the status of SF2250?
- In committee as of February 11, 2026. Latest action: Subcommittee: Driscoll, Bisignano, and Schultz. S.J. 256 . (February 11, 2026).
- Who sponsored SF2250?
- Mark Lofgren (R, 48).
- Where is the official record for SF2250?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2250&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.