Iowa Code § 422.9

Any Iowa net operating loss carried over from a taxable year beginning prior to January 1, 2023, may be deducted as provided in section 422.9, subsection 3, Code 2018.

For text, history, and footnotes pertaining to deductions from net income prior to January 1, 2023, see §422.9, Code 2022

Section is effective January 1, 2023, and applies to tax years beginning on or after that date;