A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.

HSB 89 modifies Iowa's tax code across multiple areas, including personal income, property, sales, motor fuel, and inheritance taxes. Key changes include allowing the Department of Revenue to share tax information with law enforcement for suspected tax fraud (e.g., false filings or evasion), expanding a farm tenancy income exclusion for eligible long-term farmers, and aligning Iowa's pass-through entity tax rules with federal Internal Revenue Code procedures. The bill also requires annual tax statistics reporting and updates property tax refund timelines. These provisions directly affect Iowa taxpayers, businesses, and law enforcement agencies interacting with tax administration.