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3 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.12 1103, §1 – 4; 2014 Acts, ch 1103, §1 – 5; 2015 Acts, ch 29, §50 – 52; 2020 Acts, ch 1062, §94; 2021 Acts, ch 80, §262; 2021 Acts, ch 139, §7, 8, 10, 11; 2021 Acts, ch 177, §73 – 75 Referred to in §2.48, 96.3, 216B.3, 422.5, 422.10B, 422.10C, 422.11, 422.11A, 422.11C, 422.11D, 422.11E, 422.11F, 422.11H, 422.11J, 422.11L, 422.11O, 422.11P, 422.11Q, 422.11R, 422.11S, 422.11T, 422.11V, 422.11W, 422.11Y, 422.11Z, 422.12A, 422.12B, 422.12N, 422.12O, 422.12P, 422.12Q, 422.16, 422.16C Subsection 1, paragraph c applies retroactively to January 1, 2021, for tax years beginning on or after that date; 2021 Acts, ch 139, §11 2021 amendment to subsection 2, paragraph b applies retroactively to January 1, 2021, for tax years beginning on or after that date; 2021 Acts, ch 139, §11 2021 amendment to subsection 2, paragraph c, subparagraph 1 applies retroactively to January 1, 2021, for tax years beginning on or after that date; 2021 Acts, ch 177, §75 2021 amendment to subsection 2, paragraph d, subparagraph 1 applies retroactively to January 1, 2021, for tax years beginning on or after that date; 2021 Acts, ch 177, §75 Fri Dec 12 20:18:58 2025 Iowa Code 2026, Section 422.12 (40, 0)