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.

This bill modifies Iowa's tax administration across multiple areas. It allows the Department of Revenue to share tax information with law enforcement when investigating intentional tax evasion, false filings, or unpaid taxes. The bill also requires annual publication of tax statistics, adjusts property tax refund deadlines (limiting claims to two years), and adds a tax exclusion for farmers with long-term farm tenancy agreements. Additionally, it aligns Iowa's rules for pass-through business entities with federal tax audit procedures. These changes directly affect taxpayers, tax administrators, law enforcement, and farm businesses.