Iowa § 257.25 Instructional support income surtax certification

Iowa Statutes

§ 257.25 — Instructional support income surtax certification

Iowa § 257.25

Title VIIEDUCATION, HISTORY, AND CULTURE

Ch. 257FINANCING SCHOOL PROGRAMS

This text of Iowa § 257.25 (Instructional support income surtax certification) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 257.25 (2026).

Text

1.On or before November 15 each year, the director of revenue shall make an accounting of the instructional support income surtax collected under this chapter since January 1 of the same calendar year from taxpayers in each school district in the state which has approved the instructional support program, and shall certify to the department of management and the department of education the amount of total instructional support income surtax credited from the taxpayers of each school district.

2.On or before January 15 of each year, the director of revenue shall make an accounting of the instructional support income surtax collected under this chapter during the preceding calendar year from taxpayers in each school district in the state which has approved the instructional support program

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1. On or before November 15 each year, the director of revenue shall make an accounting
of the instructional support income surtax collected under this chapter since January 1 of the
same calendar year from taxpayers in each school district in the state which has approved
the instructional support program, and shall certify to the department of management and
the department of education the amount of total instructional support income surtax credited
from the taxpayers of each school district.
2. On or before January 15 of each year, the director of revenue shall make an accounting
of the instructional support income surtax collected under this chapter during the preceding
calendar year from taxpayers in each school district in the state which has approved the
instructional support program, and shall certify to the department of management and the

department of education the amount of total instructional support income surtax credited
from the taxpayers of each school district.