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§422.12C, INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES 2 2018 amendment to subsection 4 is effective January 1, 2023, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134; 2021 Acts, ch 177, §1 2023 amendment to subsection 4 by 2023 Acts, ch 662023 Acts, ch 66, applies retroactively to January 1, 2023; 2023 Acts, ch 66, §162 2023 amendment to subsection 4 by 2023 Acts, ch 1152023 Acts, ch 115, applies retroactively to January 1, 2023, for tax years beginning on or after that date; 2023 Acts, ch 115, §12 Fri Dec 12 20:18:59 2025 Iowa Code 2026, Section 422.12C (53, 1)