24 Lottery prizes. Prizes awarded under the Iowa Lottery Act are Iowa earned income.

Therefore, individuals who win lottery prizes are subject to Iowa income tax in the aggregate amount of prizes received in the tax year, even if the individuals were not residents of Iowa at the time they received the prizes. This rule is intended to implement Iowa Code section 99E.19. [Editorial change: IAC Supplement 11/2/22] 701—302.25 and 302.26 Reserved.