Iowa § 422D.2 Local income surtax

Iowa Statutes

§ 422D.2 — Local income surtax

Iowa § 422D.2

Title XFINANCIAL RESOURCES

Ch. 422DOPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES

This text of Iowa § 422D.2 (Local income surtax) 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 § 422D.2 (2026).

Text

A county may impose by ordinance a local income surtax as provided in section 422D.1
at the rate set by the board of supervisors, of up to one percent, on the state individual
income tax of each individual residing in the county at the end of the individual’s applicable
tax year. However, the cumulative total of the percents of income surtax imposed on any
taxpayer in the county shall not exceed twenty percent. The reason for imposing the surtax
and the amount needed, as determined by the board of supervisors after recommendation
of the county emergency medical services system advisory council, shall be set out on the
ballot and in the ordinance. The surtax rate shall be set to raise only the amount needed. For
3 OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES, §422D.5
purposes of this secti

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A county may impose by ordinance a local income surtax as provided in section 422D.1
at the rate set by the board of supervisors, of up to one percent, on the state individual
income tax of each individual residing in the county at the end of the individual’s applicable
tax year. However, the cumulative total of the percents of income surtax imposed on any
taxpayer in the county shall not exceed twenty percent. The reason for imposing the surtax
and the amount needed, as determined by the board of supervisors after recommendation
of the county emergency medical services system advisory council, shall be set out on the
ballot and in the ordinance. The surtax rate shall be set to raise only the amount needed. For
3 OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES, §422D.5
purposes of this section, “state individual income tax” means the tax computed under section
422.5, less the amounts of nonrefundable credits allowed under chapter 422, subchapter II.