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Iowa Code § 541B.6

Tax considerations

Redline — January 1, 2022 → current.View current text →
Current — January 1, 2024
As of January 1, 2022
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 January 1, 2023, 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.