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97B.13 No income tax deduction.

For the purposes of the state income tax, the contribution required by this chapter shall not be allowed as a deduction to the taxpayer in computing the taxpayer's net income for any year in which such tax is deducted from the taxpayer's wages.

Section History: Early form

[C46, 50, § 97.10; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 97B.13]

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Last update: Mon Jan 27 16:05:08 CST 1997
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