422.5A  Tax rates.
  The tax imposed in section 422.5 shall be calculated at the following rates:
  1.  On all taxable income from 0 through $1,000, the rate of 0.33 percent.
  2.  On all taxable income exceeding $1,000 but not exceeding $2,000, the rate of 0.67 percent.
  3.  On all taxable income exceeding $2,000 but not exceeding $4,000, the rate of 2.25 percent.
  4.  On all taxable income exceeding $4,000 but not exceeding $9,000, the rate of 4.14 percent.
  5.  On all taxable income exceeding $9,000 but not exceeding $15,000, the rate of 5.63 percent.
  6.  On all taxable income exceeding $15,000 but not exceeding $20,000, the rate of 5.96 percent.
  7.  On all taxable income exceeding $20,000 but not exceeding $30,000, the rate of 6.25 percent.
  8.  On all taxable income exceeding $30,000 but not exceeding $45,000, the rate of 7.44 percent.
  9.  On all taxable income exceeding $45,000, the rate of 8.53 percent.
2018 Acts, ch 1161, §73, 97, 98
Referred to in §421.27, 422.5, 422.16, 422.16B, 422.25A
For future amendment to this section, effective January 1, 2023, see 2018 Acts, ch 1161, §107, 133, 134; 
2021 Acts, ch 177, §1