There are exempted from the provisions of this chapter and from the computation of any amount of tax imposed by this chapter all of the following:
Iowa Code § 423A.5
2005 Acts, ch 140, § 23; 2008 Acts, ch 1184, § 58, 59; 2009 Acts, ch 179, § 138, 139; 2018 Acts, ch 1161, § 249, 255; 2020 Acts, ch 1081, §1, 2