Iowa Code § 12D.9
2018 amendment to subsection 1, paragraph a, applies retroactively to January 1, 2018, for withdrawals from the Iowa educational savings plan trust made on or after that date; 2018 Acts, ch 1161, § 148
2018 amendment to subsection 2 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