A bill for an act making modifications to tax deadlines and tax disputes.

SF 2250 modifies Iowa's tax administration by changing deadlines and dispute processes. It allows taxpayers to file a power of attorney to pause tax deadlines until the authorization is approved or denied (excluding criminal cases). The bill requires the tax department to provide a 30-day explanation of proposed tax assessments or refund denials, including a meeting with the taxpayer before issuing notices. It also revises cost recovery rules, awarding winning taxpayers reasonable fees for expert witnesses, reports, and attorney services at a set hourly rate ($250 in 2026, adjusted annually for inflation), with specific conditions for eligibility. These changes directly affect Iowa taxpayers and the Department of Revenue.