Sections 15.530, 15.531, 15.532, 15.533, 15.534, and this section are repealed January 1, 2037.
Section applies retroactively to January 1, 2025, for tax years beginning on or after that date; 2025 Acts, ch 136, §130
NEW section
Iowa Code § 15.535
Future repeal
2025 Acts, ch 136, §124, 129, 130
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.