Iowa Code § 96.18
Benefits shall be deemed to be due and payable under this chapter only to the extent provided in this chapter and to the extent that moneys are available therefor to the credit of the unemployment compensation fund. The state; the department; the department of inspections, appeals, and licensing; and the employment appeal board shall not be liable for any amount in excess of such sums.
Section amended
[C39, §1551.24; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §96.18] 96 Acts, ch 1186, §23; 2025 Acts, ch 92, §3