The state income tax treatment of a first-time homebuyer savings account shall be as provided in section 422.7, subsection 41, and section 422.9, subsection 2, paragraph “k”.

For future amendment to this section, effective January 1, 2023, see 2018 Acts, ch 1161, §132 – 134; 2021 Acts, ch 177, §1

2017 Acts, ch 116, §8