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Carry over of Iowa net operating loss.

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IA Code › Title X › Chapter 422 › Section 422.9

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

Any Iowa net operating loss carried over from a taxable year beginning prior to January 1, 2023, may be deducted as provided in section 422.9, subsection 3, Code 2018.

2018 Acts, ch 1161, §120, 133, 134; 2021 Acts, ch 177, §1

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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