Iowa Code § 422.9

Current through March 29, 2024

Section 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.

Iowa Code § 422.9

2018 Acts, ch 1161, § 120, 133, 134; 2021 Acts, ch 177, § 1

Amended by 2021 Iowa, ch 151, s 9, eff. 7/1/2021.

Amended by 2018 Iowa, ch 1161, s 120, eff. 1/1/2023.

Amended by 2018 Iowa, ch 1161, s 84, eff. 1/1/2019.

Amended by 2018 Iowa, ch 1161, s 83, eff. 1/1/2019.

Amended by 2018 Iowa, ch 1161, s 82, eff. 1/1/2019.

Amended by 2018 Iowa, ch 1161, s 81, eff. 1/1/2019.

Amended by 2018 Iowa, ch 1161, s 80, eff. 1/1/2019.

Amended by 2018 Iowa, ch 1161, s 79, eff. 1/1/2019.

Amended by 2018 Iowa, ch 1161, s 78, eff. 1/1/2019.

Amended by 2018 Iowa, ch 1161, s 59, eff. 5/30/2018.

Amended by 2017 Iowa, ch 116, s 2, eff. 7/1/2017.

Amended by 2017 Iowa, ch 113, s 1, eff. 7/1/2017.

Amended by 2016 Iowa, ch 1107, s 3, eff. 5/25/2016.

Amended by 2015 Iowa, ch 1, s 3, eff. 2/17/2015.

Amended by 2014 Iowa, ch 1113, s 2, eff. 7/1/2014.

Amended by 2013 Iowa, ch 70, s 3, eff. 4/24/2013.

Amended by 2013 Iowa, ch 70, s 3, eff. 4/24/2013.

Amended by 2013 Iowa, ch 1, s 3, eff. 2/14/2013.

C35, §6943-f9; C39, §6943.041; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.9; 82 Acts, ch 1023, §9, 10, 30, 32, ch 1192, §1, 2, ch 1226, §4, 6
83 Acts, ch 179, §7, 22; 84 Acts, ch 1305, §31; 87 Acts, ch 233, §493; 87 Acts, 2nd Ex, ch 1, §7 - 9; 88 Acts, ch 1028, §17 - 20; 89 Acts, ch 268, §5; 91 Acts, ch 159, §9; 91 Acts, ch 210, §2; 92 Acts, ch 1222, §4, 6; 94 Acts, ch 1046, §9; 94 Acts, ch 1166, §4 - 6, 12; 95 Acts, ch 5, §2, 14; 96 Acts, ch 1168, §1, 3; 97 Acts, ch 41, §32; 97 Acts, ch 135, §5, 9; 98 Acts, ch 1078, §5, 12; 99 Acts, ch 95, §5, 6, 12, 13; 99 Acts, ch 114, §25; 2001 Acts, ch 132, §22, 24; 2001 Acts, 1st Ex, ch 3, §1, 2; 2002 Acts, ch 1069, §6, 13, 14; 2003 Acts, ch 139, §6, 11, 12; 2003 Acts, ch 142, §7, 11; 2005 Acts, ch 24, §5, 10, 11; 2005 Acts, ch 140, §37 - 39, 73; 2006 Acts, ch 1158, §13; 2008 Acts, ch 1027, §1, 3; 2009 Acts, ch 60, §4, 17; 2011 Acts, ch 41, §3, 5, 20, 23, 24; 2011 Acts, ch 131, §144, 146

Referred to in §422.4, 422.5, 422.16

For 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