2025 repeal applies to tax years beginning on or after January 1, 2026; 2025 Acts, ch 136, §99
2025 repeal effective January 1, 2026; 2025 Acts, ch 136, §98
Iowa Code § 15E.301
Short title. Repealed by 2025 Acts, ch 136, §97 – 99
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.