IA SSB3107

Legislative Description

A study bill for an act relating to administration of the tax and related laws by the department of revenue, including updating Code references to the Internal Revenue Code, decoupling from certain federal bonus depreciation provisions and the expensing of certain depreciable business assets, requiring background checks for job applicants and persons performing work for the department of revenue, and including effective date and retroactive applicability provisions.

Last Action

Committee Referrals