We have written detailed reviews of Iowa law impacting agricultural producers and landowners. Access these reviews by clicking on the tiles below. You can also review Iowa cases on a particular subject by searching our list of Iowa case law reviews at the bottom of this page.
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The Iowa Department of Revenue (IDOR) has issued another ruling concerning eligibility for the capital gains deduction. Iowa law provides for a state income tax deduction for capital gains derived from the sale of real property that is used in a business or from the sale of a business. Iowa Code §422.7(21). To get the deduction, the taxpayer, with respect to the property, must have materially participated for 10 years immediately before the sale (or exchange) of the property. The requirements for material participation mirror the material participation tests under the passive loss rule
The Iowa Department of Revenue (IDOR) has ruled that sales tax is due on the purchase of an all-terrain vehicle (ATV) for use in seeding rented land that is enrolled in the Conservation Reserve Program (CRP). Iowa law (Iowa Code Sec.
The Iowa Department of Revenue (IDOR) was recently asked by Walgreens whether the flu vaccine is subject to sales and use tax. Walgreens is considering a promotional campaign involving the free distribution of the flu vaccine to uninsured persons. No prescription is necessary to get the vaccine, and persons wanting the free vaccine will be checked out to make sure that they are, indeed, uninsured. Once a person qualifies for the free vaccine, that person will get a voucher that they can use to get the vaccine for free. Under the program, Walgreens does not receive any reimbursement from
To read, download the PDF: IA Administrative Code Rules.pdf
On April 12, Governor Branstad signed into law legislation that finally settle Iowa’s tax law rules for 2010. By line-item vetoing the parts of SF 512 he found unacceptable (particularly the portion of the bill that would have allowed the Governor to transfer funds among agencies), the Governor was able to approve the rest of the bill, including the “code conformity” provisions for Iowa’s tax law. Here are the key points:
In late June, the Iowa legislature passed SF 533. It’s an appropriation bill, but it also contains some important tax provisions for Iowa returns. Not only does the bill contain an expansion of the earned income credit for Iowa, but it also includes retroactive coupling (with the federal provision) for the 2008 tax year for the tuition and fees deduction, educator expense deduction and casualty losses associated with certain disasters. The retroactive nature of the coupling will require amended returns for 2008, and no interest will be paid on any refunds related to these amended returns
An easement by prescription is an implied easement that is granted when someone has used at least a portion of someone else’s property in an open and uninterrupted manner for a continuous period of time – 10 years in Iowa. In order to establish a prescriptive easement, the person claiming the easement exists must provide strict proof of the following: using another’s property under a claim of right, openly, notoriously, continuously, and in a hostile manner (in opposition to the claim of another) for ten years.
In a recent Iowa case, the perils that can fall on beneficiaries who fail to fully inform themselves of their rights, the problems that can arise when a trustee doesn’t pay attention to actions concerning the trust, and the harsh effects of a statute of limitations all collided to create a perfect storm of interests that even a spendthrift clause ultimately could not protect.
Facts
Numerous cases have occurred over the years involving the provision of care for an individual in return for some sort of inheritance. In the farm context, such an arrangement often involves an on-farm heir or a farm tenant. In all cases, however, it is best to get any understandings down in writing so that expectations are clear and the possibility of a lawsuit can be minimized. Unfortunately, that didn’t happen in this case.
Undue influence can occur when a person in a position of authority over another person uses that position to take advantage of that other person. It is an equitable doctrine, and when it occurs in the context of an individual’s execution of their will, a court, using principles of equity, may invalidate the will as not being the product of the testator’s intent. Undue influence is particularly prone to occur when the testator is susceptible to undue influence due to relationship, health, capacity, or other issues; someone had the opportunity to exercise undue influence on the testator and
In a confusing family financial saga, a husband and wife played fast and loose with loans, property transfers, and corporate entities. As a result, the court and jury were left to sort out the tangled web of deceit woven by the couple.
When an administrative procedure and remedy is statutorily provided, litigants must exhaust their administrative remedies before the state courts have jurisdiction to hear the complaint. In the following Iowa case, a landowner who did not agree with the placement of electrical transmission lines tried to bypass the Iowa Utilities Board’s adjudicative process by filing suit directly in state court. It didn’t work.
After suffering an injury on the job site, an injured worker of a subcontractor sued his employer as well as the general contractor for an alleged breach of duty in providing him a safe work environment. On the day of the injury, the worker ascended a lift to the second floor of the worksite and exited the lift without first being tied off to prevent a fall. He stepped onto a sheet of decking that was not secured and fell twenty-three feet to the concrete floor below.
The Iowa legislature’s current session involves numerous issues of importance to agricultural operators and rural landowners. We have arranged the bills of interest by category in alphabetical order so that you can find them easier. There are some important ones this session. Make sure you provide your elected representative in the Iowa House or Senate with your perspective on issues of importance to you.
Here’s what we see as the most important bills at the present time.