541B.6  Tax considerations.
  The state income tax treatment of a first-time homebuyer savings account shall be as provided in section 422.7, subsection 27.
2017 Acts, ch 116, §8; 2018 Acts, ch 1161, §132 – 134; 2021 Acts, ch 177, §1
2018 amendment to this section is effective January 1, 2023, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134; 
2021 Acts, ch 177, §1