Iowa Code § 422.10
Referred to in §2.48, 15.335, 422.16
For applicable definition of Internal Revenue Code for a tax year prior to 2019, refer to Iowa Acts and Code for that year 2020 amendment to subsection 1, paragraphs c and d applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2020 Acts, ch 1118, §60
Subsection 1, paragraph a, subparagraph (3) effective January 1, 2023, and applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, §43, 44
Subsection 1, paragraph b, subparagraph (3) effective January 1, 2023, and applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, §43, 44
2022 amendment to subsection 1, paragraphs c and d effective January 1, 2023, and applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, §43, 44
2022 amendment to subsection 3, paragraph b effective January 1, 2023, and applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, §43, 44
2022 amendment to subsection 4 effective January 1, 2023, and applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, §43, 44