Iowa Code § 422.12N
Referred to in §422.16
2021 amendment to subsection 3 applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2021 Acts, ch 86, §11
Legislative intent regarding 2021 amendment to subsection 3; 2021 Acts, ch 86, §9
Subsections 6 and 7 effective January 1, 2023, and apply to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, §54, 55