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However, interest from certain Iowa state and municipal securities is exempt from Iowa tax and should not be included on this line. For more information, see Iowa Administrative Code rules 701—302.2 and 701—302.3.
The following securities are exempt:
Aviation Authority Bonds, Iowa Code section 330A.16
Beginning Farmer Loan Program Bonds, Iowa Code section 175.17(10)
Community College Bond Program Bonds, Iowa Code section 260C.71(6)
Community College Residence Halls and Dormitories Bonds, Iowa Code section 260C.61
County Health Center Bonds, Iowa Code section 331.441(2)"C"(7)
E911 Emergency Telephone Service Program Bonds, Iowa Code section 34A.20(6)
Interstate Bridges Bonds, Iowa Code section 313A.36
Iowa Board of Regents Bonds for buildings and facilities, Iowa Code sections 262.41, 262.51, 262.60, and 262A.8
Iowa Higher Education Loan Authority, Iowa Code section 261A.27
Iowa Municipality Urban Renewal Bonds, Iowa Code section 403.9(2)
Iowa Rural Water District Revenue Bonds and notes, Iowa Code section 357A.15
Low Income Housing Bonds, Iowa Code section 403A.12
Prison Infrastructure Revenue Bonds, Iowa Code section 16.177(8)
Regents Institutions Medical and Hospital Buildings at University of Iowa Bonds, Iowa Code section 263A.6
Soil Conservation Districts Revenue Bonds, Iowa Code section 161A.22
Quad Cities Interstate Metropolitan Authority Bonds, Iowa Code section 28A.24
Sewage Treatment Works Revenue Bonds, Iowa Code section 16.131(6)
Underground Storage Tank Fund Revenue Bonds, Iowa Code section 455G.6(14)
Vision Iowa Program, Iowa Code section 12.71
Iowa Utilities Board and Consumer Advocate Building Bonds, Iowa Code section 12.91(9)
School Infrastructure Program Bonds, Iowa Code section 12.81(8)
Appropriation Bonds, Iowa Code section 12.87(8)
Natural Hazard Mitigation Financing Bonds, Iowa Code section 16.232