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 contribution is deducted from the taxpayer's wages.
[C46, 50, § 97.10; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 97B.13]
98 Acts, ch 1183, §13
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