Iowa § 422.12E Income tax return checkoffs limited — notification of repeal

Iowa Statutes

§ 422.12E — Income tax return checkoffs limited — notification of repeal

Iowa § 422.12E

Title XFINANCIAL RESOURCES

Ch. 422INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

This text of Iowa § 422.12E (Income tax return checkoffs limited — notification of repeal) 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 § 422.12E (2026).

Text

1.There shall be allowed no more than four income tax return checkoffs on each income tax return. For tax years beginning on or after January 1, 2017, when the same four income tax return checkoffs have been provided on the income tax return for two consecutive tax years, the two checkoffs for which the least amount has been contributed, in the aggregate for the first tax year and through March 15 after the end of the second tax year, are repealed on December 31 after the end of the second tax year and shall be removed from the return form.

2.If more checkoffs are enacted in the same session of the general assembly than there is space for inclusion on the individual tax return form, the checkoffs with the earliest date of enactment as determined pursuant to section 3.7 for which there is

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1. There shall be allowed no more than four income tax return checkoffs on each income
tax return. For tax years beginning on or after January 1, 2017, when the same four income
tax return checkoffs have been provided on the income tax return for two consecutive tax
years, the two checkoffs for which the least amount has been contributed, in the aggregate
for the first tax year and through March 15 after the end of the second tax year, are repealed
on December 31 after the end of the second tax year and shall be removed from the return
form.
2. If more checkoffs are enacted in the same session of the general assembly than there
is space for inclusion on the individual tax return form, the checkoffs with the earliest date
of enactment as determined pursuant to section 3.7 for which there is space for inclusion on
the return form shall be included on the return form, and all other checkoffs enacted during
that session of the general assembly are repealed on December 31 of the year of enactment.
If more checkoffs are enacted in the same session of the general assembly than there is space
§422.12E, INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES 44
for inclusion on the individual income tax form and it is indeterminable which checkoffs have
the earliest date of enactment pursuant to section 3.7, the director shall determine which
checkoffs shall be included on the return form, and all other checkoffs not included on the
return form shall be repealed on December 31 of the year of enactment and shall not be
included on the return form.
3. a. By July 1 of the year in which two checkoffs are repealed pursuant to subsection
1, the department shall notify the Iowa Code editor which two checkoffs received the least
amount of contributions and are repealed.
b. BySeptember1ofanyapplicableyear, thedepartmentshallnotifytheIowaCodeeditor
of any repeal pursuant to subsection 2.