Iowa Code — Title X (Revenue)

Iowa Code § 422.9 — Carry over of Iowa net operating loss

Any Iowa net operating loss carried over from a taxable year beginning prior to January 1, 2023, may be deducted as provided in section 422.9, subsection 3 , Code 2018. 2018 Acts, ch 1161, §120, 133, 134

Last amended: ; 2021 Acts, ch 177, §1 Referred to in §422.4 , 422.5 , 422.16 F or text, history , and footnotes pertaining to deductions from net income prior to January 1, 2023, see §422.9, Code 2022 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 Fri Dec 12 20:18:41 2025 Iowa Code 2026, Section 422.9 (82, 5)

Source: official text