Iowa Code § 15.535
Sections 15.530, 15.531, 15.532, 15.533, 15.534, and this section are repealed January 1, 2037.
Section applies retroactively to January 1, 2025, for tax years beginning on or after that date; 2025 Acts, ch 136, §130 NEW section
2025 Acts, ch 136, §124, 129, 130