Chapter
INDIVIDUAL INCOME, CORPORATE, AND
- Iowa Code § 422.1— Classification of chapter
- Iowa Code § 422.2— Purpose or object
- Iowa Code § 422.3— Definitions controlling chapter
- Iowa Code § 422.4— Definitions controlling subchapter
- Iowa Code § 422.5— Tax imposed — exclusions — alternate tax rate
- Iowa Code § 422.5A— Tax rates. Repealed by 2024 Acts, ch 1094, §15 – 17
- Iowa Code § 422.6— Income from estates or trusts
- Iowa Code § 422.7— “Net income” — how computed
- Iowa Code § 422.8— Allocation of income earned in Iowa and other states
- Iowa Code § 422.9— Carry over of Iowa net operating loss
- Iowa Code § 422.10— Research activities credit
- Iowa Code § 422.10B— Renewable chemical production tax credit
- Iowa Code § 422.10C— Sustainable aviation fuel tax credit
- Iowa Code § 422.11— Franchise tax credit
- Iowa Code § 422.11A— New jobs tax credit
- Iowa Code § 422.11B— Minimum tax credit. Repealed by its own terms;
- Iowa Code § 422.11C— Workforce housing investment tax credit
- Iowa Code § 422.11D— Historic preservation tax credit
- Iowa Code § 422.11E— Beginning farmer tax credit program
- Iowa Code § 422.11F— Investment tax credits
- Iowa Code § 422.11H— Endow Iowa tax credit
- Iowa Code § 422.11J— Tax credits for wind energy production and renewable energy
- Iowa Code § 422.11L— Solar energy system tax credits
- Iowa Code § 422.11N— Ethanol promotion tax credit. Repealed by its own terms;
- Iowa Code § 422.11O— E-85 gasoline promotion tax credit
- Iowa Code § 422.11P— Biodiesel blended fuel tax credit
- Iowa Code § 422.11Q— Iowa fund of funds tax credit
- Iowa Code § 422.11R— From farm to food donation tax credit
- Iowa Code § 422.11S— School tuition organization tax credit
- Iowa Code § 422.11T— Hoover presidential library tax credit
- Iowa Code § 422.11U— Third-party developer tax credit. Repealed by 2025 Acts, ch 136, §57, 59
- Iowa Code § 422.11V— Redevelopment tax credit
- Iowa Code § 422.11W— Charitable conservation contribution tax credit
- Iowa Code § 422.11Y— E-15 plus gasoline promotion tax credit
- Iowa Code § 422.11Z— Innovation fund investment tax credits
- Iowa Code § 422.12— Deductions from computed tax
- Iowa Code § 422.12A— Adoption tax credit
- Iowa Code § 422.12B— Earned income tax credit
- Iowa Code § 422.12C— Child and dependent care or early childhood development tax credits
- Iowa Code § 422.12D— Income tax checkoff for the Iowa state fair foundation fund. Repealed by its own terms;
- Iowa Code § 422.12E— Income tax return checkoffs limited — notification of repeal
- Iowa Code § 422.12F— Income tax checkoff for child abuse prevention program fund. Repealed by its own terms;
- Iowa Code § 422.12G— Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund. Repealed by its own terms;
- Iowa Code § 422.12H— Income tax checkoff for fish and game protection fund
- Iowa Code § 422.12I— Income tax checkoff for the Iowa state fair foundation fund. Repealed by its own terms;
- Iowa Code § 422.12K— Income tax checkoff for child abuse prevention program fund
- Iowa Code § 422.12L— Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund. Repealed by its own terms;
- Iowa Code § 422.12N— Geothermal heat pump tax credit
- Iowa Code § 422.12O— Employer child care tax credit
- Iowa Code § 422.12P— Public safety officer moving expense — tax credit
- Iowa Code § 422.12Q— Research and development tax credit
- Iowa Code § 422.13— Return by individual
- Iowa Code § 422.14— Return by fiduciary
- Iowa Code § 422.15— Information at source
- Iowa Code § 422.16— Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond
- Iowa Code § 422.16A— Job training withholding — certification and transfer
- Iowa Code § 422.16B— Pass-through entity composite returns
- Iowa Code § 422.16C— Pass-through entity — election — entity-level tax — credit
- Iowa Code § 422.17— Certificate issued by department to make payments without withholding
- Iowa Code § 422.19— Scope of nonresidents tax
- Iowa Code § 422.20— Information confidential — redactions — penalty
- Iowa Code § 422.21— Form and time of return
- Iowa Code § 422.22— Supplementary returns
- Iowa Code § 422.23— Return by administrator
- Iowa Code § 422.24— Payment — interest
- Iowa Code § 422.24A— Start-up business tax deferment. Repealed by
- Iowa Code § 422.25— Computation of tax, interest, and penalties — limitation
- Iowa Code § 422.25A— Reporting and treatment of certain partnership adjustments
- Iowa Code § 422.25B— State pass-through representative
- Iowa Code § 422.25C— Partnership and pass-through entity audits and examinations — consistent treatment of entity-level items — binding actions — amended returns
- Iowa Code § 422.26— Lien of tax — collection — action authorized
- Iowa Code § 422.27— Final report of fiduciary — conditions
- Iowa Code § 422.28— Revision of tax
- Iowa Code § 422.29— Judicial review
- Iowa Code § 422.30— Jeopardy assessments — posting of bond
- Iowa Code § 422.31— Statute applicable to personal tax
- Iowa Code § 422.32— Definitions
- Iowa Code § 422.33— Corporate tax imposed — credit
- Iowa Code § 422.34— Exempted corporations and organizations
- Iowa Code § 422.34A— Exempt activities of foreign corporations
- Iowa Code § 422.35— Net income of corporation — how computed
- Iowa Code § 422.36— Returns
- Iowa Code § 422.37— Consolidated returns
- Iowa Code § 422.38— Statutes governing corporations
- Iowa Code § 422.39— Statutes applicable to corporations and corporation tax
- Iowa Code § 422.40— Cancellation of authority — penalty — offenses
- Iowa Code § 422.41— Corporations
- Iowa Code § 422.60— Imposition of tax — credit
- Iowa Code § 422.61— Definitions
- Iowa Code § 422.62— Due and delinquent dates
- Iowa Code § 422.63— Amount of tax
- Iowa Code § 422.65— Allocation of revenue. Repealed by
- Iowa Code § 422.66— Department to enforce
- Iowa Code § 422.67— Generally — bond — approval
- Iowa Code § 422.68— Powers and duties
- Iowa Code § 422.69— Moneys paid and deposited
- Iowa Code § 422.70— General powers — hearings
- Iowa Code § 422.71— Assistants — salaries — expenses — bonds
- Iowa Code § 422.72— Information deemed confidential — informational exchange agreement — redactions — subpoenas
- Iowa Code § 422.73— Correction of errors — refunds, credits, and carrybacks
- Iowa Code § 422.74— Certification of refund
- Iowa Code § 422.75— Statistics — publication
- Iowa Code § 422.85— Imposition of estimated tax
- Iowa Code § 422.86— Payment of estimated tax
- Iowa Code § 422.88— Failure to pay estimated tax
- Iowa Code § 422.89— Exception to penalty
- Iowa Code § 422.90— Penalty not subject to waiver. Repealed by
- Iowa Code § 422.91— Credit for estimated tax
- Iowa Code § 422.92— Rules for short taxable year
- Iowa Code § 422.93— Public utility accounting method
- Iowa Code § 422.100— Allocation to the child care credit fund. Repealed by
- Iowa Code § 422.110— Income tax credit in lieu of refund
- Iowa Code § 422.111— Fuel tax credit as income tax credit
- Iowa Code § 422.112— Aircraft fuel tax transfer