Iowa Code § 422.11S
Referred to in §2.48, 22A.6, 422.16, 422.33
2018 amendment to subsection 4 is effective January 1, 2023, and applies to tax years on or after that date; 2018 Acts, ch 1161, §133, 134; 2021 Acts, ch 177, §1
For the legislative intent of 2019 amendments by 2019 Acts, ch 152, §4 - 8, see 2019 Acts, ch 152, §13
2021 amendment to subsection 1 applies retroactively to January 1, 2021, for tax years beginning on or after that date; 2021 Acts, ch 139, §34