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Iowa Code § 541B.6

Tax considerations

Redline — January 1, 2019 → current.View current text →
Current — January 1, 2024
As of January 1, 2019
The state income tax treatment of a first-time homebuyer savings account shall be as provided in section 422.7, subsection 41, and section 422.9, subsection 2, paragraph “k”.
The state income tax treatment of a first-time homebuyer savings account shall be as provided in section 422.7, subsection 27.
For future amendment to this section, effective on or after January 1, 2023, contingent upon meeting certain net general fund revenue criteria, see 2018 Acts, ch 1161, §132 – 134
2018 amendment to this section is effective January 1, 2023, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134;

Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.