# Iowa Code § 422.9: Carry over of Iowa net operating loss

> Iowa · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.9

## Section

- **Citation:** Iowa Code § 422.9
- **Heading:** Carry over of Iowa net operating loss
- **Jurisdiction:** Iowa
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** IA Code / Title X / Chapter 422 / Section 422.9

## 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

## Nearby sections

- [Iowa Code § 422.1 Classification of chapter.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.1.md)
- [Iowa Code § 422.2 Purpose or object.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.2.md)
- [Iowa Code § 422.3 Definitions controlling chapter.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.3.md)
- [Iowa Code § 422.4 Definitions controlling subchapter.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.4.md)
- [Iowa Code § 422.5 Tax imposed — exclusions — alternate tax rate.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.5.md)
- [Iowa Code § 422.5A Tax rates.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.5A.md)
- [Iowa Code § 422.6 Income from estates or trusts.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.6.md)
- [Iowa Code § 422.7 “Net income” — how computed.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.7.md)
- [Iowa Code § 422.8 Allocation of income earned in Iowa and other states.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.8.md)
- [Iowa Code § 422.9 Carry over of Iowa net operating loss.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.9.md)
- [Iowa Code § 422.10 Research activities credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.10.md)
- [Iowa Code § 422.10A Geothermal tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.10A.md)
- [Iowa Code § 422.10B Renewable chemical production tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.10B.md)
- [Iowa Code § 422.10C Sustainable aviation fuel tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.10C.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.9. Check the current official text before relying on it. Not legal advice.