Iowa Code § 422.12B
Referred to in §2.48, 422.16
2018 amendment to subsection 2 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
2023 amendment to subsection 2 applies retroactively to January 1, 2023, for tax years beginning on or after that date; 2023 Acts, ch 115, §12
Subsection 2 amended