Iowa Code
Iowa Code § 15.535 (2026)
Future repeal
✓ current as of July 2026
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Sections 15.530, 15.531, 15.532, 15.533, 15.534, and this section are repealed January 1, 2037. 2025 Acts, ch 136, §124, 129, 130 Section applies retroactively to January 1, 2025, for tax years beginning on or after that date; 2025 Acts, ch 136, §130 NEW section\n\nTue Dec 09 22:33:27 2025 Iowa Code 2026, Chapter 15 (234, 38)
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