Iowa Legislature - Code Section Listings

Iowa Code - 2026

Title X - FINANCIAL RESOURCES | Back to Title Listing

Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

Code Section	PDF	RTF
§422.1 - Classification of chapter.	PDF	RTF
§422.2 - Purpose or object.	PDF	RTF
§422.3 - Definitions controlling chapter.	PDF	RTF
§422.4 - Definitions controlling subchapter.	PDF	RTF
§422.5 - Tax imposed — exclusions — alternate tax rate.	PDF	RTF
§422.5A - Tax rates.	PDF	RTF
§422.6 - Income from estates or trusts.	PDF	RTF
§422.7 - “Net income” — how computed.	PDF	RTF
§422.8 - Allocation of income earned in Iowa and other states.	PDF	RTF
§422.9 - Carry over of Iowa net operating loss.	PDF	RTF
§422.10 - Research activities credit.	PDF	RTF
§422.10A - Geothermal tax credit.	PDF	RTF
§422.10B - Renewable chemical production tax credit.	PDF	RTF
§422.10C - Sustainable aviation fuel tax credit.	PDF	RTF
§422.11 - Franchise tax credit.	PDF	RTF
§422.11A - New jobs tax credit.	PDF	RTF
§422.11B - Minimum tax credit.	PDF	RTF
§422.11C - Workforce housing investment tax credit.	PDF	RTF
§422.11D - Historic preservation tax credit.	PDF	RTF
§422.11E - Beginning farmer tax credit program.	PDF	RTF
§422.11F - Investment tax credits.	PDF	RTF
§422.11G - Venture capital fund investment tax credit.	PDF	RTF
§422.11H - Endow Iowa tax credit.	PDF	RTF
§422.11I - Geothermal heat pump tax credit.	PDF	RTF
§422.11J - Tax credits for wind energy production and renewable energy.	PDF	RTF
§422.11K - Economic development region revolving fund contribution tax credit.	PDF	RTF
§422.11L - Solar energy system tax credits.	PDF	RTF
§422.11M - Agricultural assets transfer tax credit.	PDF	RTF
§422.11N - Ethanol promotion tax credit.	PDF	RTF
§422.11O - E-85 gasoline promotion tax credit.	PDF	RTF
§422.11P - Biodiesel blended fuel tax credit.	PDF	RTF
§422.11Q - Iowa fund of funds tax credit.	PDF	RTF
§422.11R - From farm to food donation tax credit.	PDF	RTF
§422.11S - School tuition organization tax credit.	PDF	RTF
§422.11T - Hoover presidential library tax credit.	PDF	RTF
§422.11U - Third-party developer tax credit.	PDF	RTF
§422.11V - Redevelopment tax credit.	PDF	RTF
§422.11W - Charitable conservation contribution tax credit.	PDF	RTF
§422.11X - Disaster recovery housing project tax credit.	PDF	RTF
§422.11Y - E-15 plus gasoline promotion tax credit.	PDF	RTF
§422.11Z - Innovation fund investment tax credits.	PDF	RTF
§422.12 - Deductions from computed tax.	PDF	RTF
§422.12A - Adoption tax credit.	PDF	RTF
§422.12B - Earned income tax credit.	PDF	RTF
§422.12C - Child and dependent care or early childhood development tax credits.	PDF	RTF
§422.12D - Income tax checkoff for the Iowa state fair foundation fund.	PDF	RTF
§422.12E - Income tax return checkoffs limited — notification of repeal.	PDF	RTF
§422.12F - Income tax checkoff for child abuse prevention program fund.	PDF	RTF
§422.12G - Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.	PDF	RTF
§422.12H - Income tax checkoff for fish and game protection fund.	PDF	RTF
§422.12I - Income tax checkoff for the Iowa state fair foundation fund.	PDF	RTF
§422.12J - Income tax checkoff for Iowa election campaign fund.	PDF	RTF
§422.12K - Income tax checkoff for child abuse prevention program fund.	PDF	RTF
§422.12L - Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.	PDF	RTF
§422.12M - Income tax form — indication of dependent child health care coverage.	PDF	RTF
§422.12N - Geothermal heat pump tax credit.	PDF	RTF
§422.12O - Employer child care tax credit.	PDF	RTF
§422.12P - Public safety officer moving expense — tax credit.	PDF	RTF
§422.12Q - Research and development tax credit.	PDF	RTF
§422.13 - Return by individual.	PDF	RTF
§422.14 - Return by fiduciary.	PDF	RTF
§422.15 - Information at source.	PDF	RTF
§422.16 - Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond.	PDF	RTF
§422.16A - Job training withholding — certification and transfer.	PDF	RTF
§422.16B - Pass-through entity composite returns.	PDF	RTF
§422.16C - Pass-through entity — election — entity-level tax — credit.	PDF	RTF
§422.17 - Certificate issued by department to make payments without withholding.	PDF	RTF
§422.18	PDF	RTF
§422.19 - Scope of nonresidents tax.	PDF	RTF
§422.20 - Information confidential — redactions — penalty.	PDF	RTF
§422.21 - Form and time of return.	PDF	RTF
§422.22 - Supplementary returns.	PDF	RTF
§422.23 - Return by administrator.	PDF	RTF
§422.24 - Payment — interest.	PDF	RTF
§422.24A - Start-up business tax deferment.	PDF	RTF
§422.25 - Computation of tax, interest, and penalties — limitation.	PDF	RTF
§422.25A - Reporting and treatment of certain partnership adjustments.	PDF	RTF
§422.25B - State pass-through representative.	PDF	RTF
§422.25C - Partnership and pass-through entity audits and examinations — consistent treatment of entity-level items — binding actions — amended returns.	PDF	RTF
§422.26 - Lien of tax — collection — action authorized.	PDF	RTF
§422.27 - Final report of fiduciary — conditions.	PDF	RTF
§422.28 - Revision of tax.	PDF	RTF
§422.29 - Judicial review.	PDF	RTF
§422.30 - Jeopardy assessments — posting of bond.	PDF	RTF
§422.31 - Statute applicable to personal tax.	PDF	RTF
§422.32 - Definitions.	PDF	RTF
§422.33 - Corporate tax imposed — credit.	PDF	RTF
§422.34 - Exempted corporations and organizations.	PDF	RTF
§422.34A - Exempt activities of foreign corporations.	PDF	RTF
§422.35 - Net income of corporation — how computed.	PDF	RTF
§422.36 - Returns.	PDF	RTF
§422.37 - Consolidated returns.	PDF	RTF
§422.38 - Statutes governing corporations.	PDF	RTF
§422.39 - Statutes applicable to corporations and corporation tax.	PDF	RTF
§422.40 - Cancellation of authority — penalty — offenses.	PDF	RTF
§422.41 - Corporations.	PDF	RTF
§422.42	PDF	RTF
§422.43	PDF	RTF
§422.44	PDF	RTF
§422.45	PDF	RTF
§422.46	PDF	RTF
§422.47	PDF	RTF
§422.47A	PDF	RTF
§422.47B	PDF	RTF
§422.47C	PDF	RTF
§422.48	PDF	RTF
§422.49	PDF	RTF
§422.50	PDF	RTF
§422.51	PDF	RTF
§422.52	PDF	RTF
§422.53	PDF	RTF
§422.54	PDF	RTF
§422.55	PDF	RTF
§422.56	PDF	RTF
§422.57	PDF	RTF
§422.58	PDF	RTF
§422.59	PDF	RTF
§422.60 - Imposition of tax — credit.	PDF	RTF
§422.61 - Definitions.	PDF	RTF
§422.62 - Due and delinquent dates.	PDF	RTF
§422.63 - Amount of tax.	PDF	RTF
§422.64	PDF	RTF
§422.65 - Allocation of revenue.	PDF	RTF
§422.66 - Department to enforce.	PDF	RTF
§422.67 - Generally — bond — approval.	PDF	RTF
§422.68 - Powers and duties.	PDF	RTF
§422.69 - Moneys paid and deposited.	PDF	RTF
§422.70 - General powers — hearings.	PDF	RTF
§422.71 - Assistants — salaries — expenses — bonds.	PDF	RTF
§422.72 - Information deemed confidential — informational exchange agreement — redactions — subpoenas.	PDF	RTF
§422.73 - Correction of errors — refunds, credits, and carrybacks.	PDF	RTF
§422.74 - Certification of refund.	PDF	RTF
§422.75 - Statistics — publication.	PDF	RTF
§422.76	PDF	RTF
§422.77	PDF	RTF
§422.78	PDF	RTF
§422.79	PDF	RTF
§422.80	PDF	RTF
§422.81	PDF	RTF
§422.82	PDF	RTF
§422.83	PDF	RTF
§422.84	PDF	RTF
§422.85 - Imposition of estimated tax.	PDF	RTF
§422.86 - Payment of estimated tax.	PDF	RTF
§422.87	PDF	RTF
§422.88 - Failure to pay estimated tax.	PDF	RTF
§422.89 - Exception to penalty.	PDF	RTF
§422.90 - Penalty not subject to waiver.	PDF	RTF
§422.91 - Credit for estimated tax.	PDF	RTF
§422.92 - Rules for short taxable year.	PDF	RTF
§422.93 - Public utility accounting method.	PDF	RTF
§422.94	PDF	RTF
§422.95	PDF	RTF
§422.96	PDF	RTF
§422.97	PDF	RTF
§422.98	PDF	RTF
§422.99	PDF	RTF
§422.100 - Allocation to the child care credit fund.	PDF	RTF
§422.101	PDF	RTF
§422.102	PDF	RTF
§422.103	PDF	RTF
§422.104	PDF	RTF
§422.105	PDF	RTF
§422.106	PDF	RTF
§422.107	PDF	RTF
§422.108	PDF	RTF
§422.109	PDF	RTF
§422.110 - Income tax credit in lieu of refund.	PDF	RTF
§422.111 - Fuel tax credit as income tax credit.	PDF	RTF
§422.112 - Aircraft fuel tax transfer.	PDF	RTF
§422.113	PDF	RTF
§422.114	PDF	RTF
§422.115	PDF	RTF
§422.116	PDF	RTF
§422.117	PDF	RTF
§422.118	PDF	RTF
§422.119	PDF	RTF
§422.120	PDF	RTF
§422.121	PDF	RTF
§422.122	PDF	RTF