Iowa DOR Adopts Public Safety Officer Moving Expense Tax Credit Regulations

The Iowa Department of Revenue (DOR) adopted the regulations implementing the Public Safety Officer Moving Expense Tax Credit. The rules establish eligibility criteria, define qualifying expenses, and outline procedures for claiming the tax credit. The regulations take effect Nov. 19. [Iowa Dep’t of Revenue, Reg. Section 701-800.56, 10/15/25 Iowa Admin. Bull.]