Iowa Code § 237A.31
2022 Acts, ch 1148, §22, 28; 2023 Acts, ch 5, §5 - 7
Referred to in §422.12O, 422.33, 422.60, 432.12O, 533.329
Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28
2023 amendment to subsection 1 applies retroactively to January 1, 2023, for tax years beginning on or after that date; 2023 Acts, ch 5, §7
Subsection 1 amended