The state income tax treatment of a first-time homebuyer savings account shall be as provided in section 422.7, subsection 27.

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

2017 Acts, ch 116, §8; 2018 Acts, ch 1161, §132 – 134; 2021 Acts, ch 177, §1