Iowa § 279.46 - 279.46 Retirement incentives — tax.
Full text of Iowa Iowa Code § 279.46 — 279.46 Retirement incentives — tax., with citation guidance and answers to common questions.
§ 279.46. 279.46 Retirement incentives — tax.
The board of directors of a school district may adopt a program for payment of a monetary bonus, continuation of health or medical insurance coverage, or other incentives for encouraging its employees to retire before the normal retirement date as defined in chapter 97B. The program is available only to employees who notify the board of directors prior to April 1 of the fiscal year that they intend to retire not later than the start of the next following school calendar. The age at which employees shall be designated eligible for the program shall be at the discretion of the board. An employee retiring under this section may apply for a retirement allowance under chapter 97B or chapter 294. The board may include in the district management levy an amount to pay the total estimated accumulated cost to the school district of the health or medical insurance coverage, bonus, or other incentives for employees fifty-five years of age or older who retire under this section. 87 Acts, ch 224, §51; 89 Acts, ch 135, §75; 92 Acts, ch 1220, §1; 98 Acts, ch 1216, §27, 43; 2002 Acts, ch 1152, §6; 2003 Acts, ch 180, §33; 2014 Acts, ch 1052, §1 – 3 Referred to in §298.4 Thu Dec 11 19:28:20 2025 Iowa Code 2026, Section 279.46 (25, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 279.46
What does Iowa Code § 279.46 cover?
Section 279.46 ("279.46 Retirement incentives — tax.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 279.46?
A common citation format is "Iowa Code § 279.46" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 279.46 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.