Subchapter II - PERSONAL NET INCOME TAX
- Section 422.4 - Definitions controlling subchapter
- Section 422.5 - [Effective Until 1/1/2025] Tax imposed - exclusions - alternate tax rate
- Section 422.5 - [Effective 1/1/2025] [Multiple versions] Tax imposed - exclusions - alternate tax rate
- Section 422.5 - [Effective 1/1/2026] [Multiple versions] Tax imposed - exclusions - alternative minimum tax
- Section 422.5A - [Repealed Effective 1/1/2025] Tax rates
- Section 422.6 - Income from estates or trusts
- Section 422.7 - [Effective Until 7/1/2024] "Net income" - how computed
- Section 422.7 - [Effective 7/1/2024] "Net income" - how computed
- Section 422.8 - Allocation of income earned in Iowa and other states
- Section 422.9 - Carry over of Iowa net operating loss
- Section 422.10 - Research activities credit
- Section 422.10A - [Repealed]
- Section 422.10B - Renewable chemical production tax credit
- Section 422.11 - Franchise tax credit
- Section 422.11A - New jobs tax credit
- Section 422.11B - [Repealed]
- Section 422.11C - Workforce housing investment tax credit
- Section 422.11D - Historic preservation tax credit
- Section 422.11E - Beginning farmer tax credit program
- Section 422.11F - Investment tax credits
- Section 422.11G - [Repealed]
- Section 422.11H - Endow Iowa tax credit
- Section 422.11I - [Repealed]
- Section 422.11J - Tax credits for wind energy production and renewable energy
- Section 422.11K - [Repealed]
- Section 422.11L - Solar energy system tax credits
- Section 422.11M - [Repealed]
- Section 422.11N - [Repealed]
- Section 422.11O - E-85 gasoline promotion tax credit
- Section 422.11P - Biodiesel blended fuel tax credit
- Section 422.11Q - Iowa fund of funds tax credit
- Section 422.11R - From farm to food donation tax credit
- Section 422.11S - School tuition organization tax credit
- Section 422.11T - Hoover presidential library tax credit
- Section 422.11U - Third-party developer tax credit
- Section 422.11V - Redevelopment tax credit
- Section 422.11W - Charitable conservation contribution tax credit
- Section 422.11X - [Repealed]
- Section 422.11Y - E-15 plus gasoline promotion tax credit
- Section 422.11Z - Innovation fund investment tax credits
- Section 422.12 - Deductions from computed tax
- Section 422.12A - Adoption tax credit
- Section 422.12B - Earned income tax credit
- Section 422.12C - Child and dependent care or early childhood development tax credits
- Section 422.12D - [Repealed]
- Section 422.12E - Income tax return checkoffs limited - notification of repeal
- Section 422.12F - [Repealed]
- Section 422.12G - [Repealed]
- Section 422.12H - Income tax checkoff for fish and game protection fund
- Section 422.12I - [Repealed]
- Section 422.12J - [Repealed]
- Section 422.12K - Income tax checkoff for child abuse prevention program fund
- Section 422.12L - [Repealed]
- Section 422.12M - [Repealed]
- Section 422.12N - Geothermal heat pump tax credit
- Section 422.12O - Employer child care tax credit
- Section 422.12P - [Effective 7/1/2024] Public safety officer moving expense - tax credit
- Section 422.13 - Return by individual
- Section 422.14 - Return by fiduciary
- Section 422.15 - Information at source
- Section 422.16 - [Effective Until 1/1/2025] Withholding of income tax at source - penalties - interest - declaration of estimated tax - bond
- Section 422.16 - [Effective 1/1/2025] [Effective Until 1/1/2026] Withholding of income tax at source - penalties - interest - declaration of estimated tax - bond
- Section 422.16A - Job training withholding - certification and transfer
- Section 422.16B - [Effective Until 1/1/2025] Pass-through entity composite returns
- Section 422.16B - [Effective 1/1/2025] Pass-through entity composite returns
- Section 422.16C - [Effective Until 1/1/2025] Pass-through entity - election - entity-level tax - credit
- Section 422.16C - [Effective 1/1/2025] Pass-through entity - election - entity-level tax - credit
- Section 422.17 - Certificate issued by department to make payments without withholding
- Section 422.18 - Reserved
- Section 422.19 - Scope of nonresidents tax
- Section 422.20 - Information confidential - redactions - penalty
- Section 422.21 - [Effective Until 1/1/2025] Form and time of return
- Section 422.21 - [Effective 1/1/2025] Form and time of return
- Section 422.22 - Supplementary returns
- Section 422.23 - Return by administrator
- Section 422.24 - Payment - interest
- Section 422.24A - [Repealed]
- Section 422.25 - Computation of tax, interest, and penalties - limitation
- Section 422.25A - [Effective Until 1/1/2025] Reporting and treatment of certain partnership adjustments
- Section 422.25A - [Effective 1/1/2025] [Effective Until 1/1/2026] Reporting and treatment of certain partnership adjustments
- Section 422.25B - State pass-through representative
- Section 422.25C - Partnership and pass-through entity audits and examinations - consistent treatment of entity-level items - binding actions - amended returns
- Section 422.26 - Lien of tax - collection - action authorized
- Section 422.27 - Final report of fiduciary - conditions
- Section 422.28 - Revision of tax
- Section 422.29 - Judicial review
- Section 422.30 - Jeopardy assessments - posting of bond
- Section 422.31 - Statute applicable to personal tax