Iowa Code § 421.9A — Due dates and holidays

1. As used in this section , “holiday ” means any of the following: a. A legal public holiday as described in section 1C.1 . b. A paid holiday as described in section 1C.2, subsection 1 , and subsection 2 , paragraph “b” . c. A federal holiday observed by the United States postal service. d. A banking holiday observed by the federal reserve. e. A date when the office of the department is otherwise closed pursuant to section 4.1, subsection 34 . 2. When the due date for filing a return or other document with the department or the due date for the department to take any action falls on a Saturday , Sunday , or any holiday , the act is considered to be performed timely if the act is performed on or before the first business day following the Saturday , Sunday , or holiday . 2022 Acts, ch 1061, §62