Department of Revenue, Omnibus Tax (1390XD) - Revenue, Department of

This bill modifies Iowa's tax administration across multiple areas. It allows the Department of Revenue to share tax return information with law enforcement when there's evidence of intentional tax evasion, false filings, or failure to pay taxes. The bill also creates a new tax exclusion for farm tenancy income earned under specific long-term farming agreements and requires the department to publish annual tax statistics. Additionally, it updates property tax refund procedures and aligns Iowa's treatment of pass-through entities with federal tax audit rules. These changes affect taxpayers, tax administrators, and law enforcement agencies interacting with Iowa's tax system.