Iowa § 421.61 - 421.61 Unconstitutionally withheld tax benefits.
Full text of Iowa Iowa Code § 421.61 — 421.61 Unconstitutionally withheld tax benefits., with citation guidance and answers to common questions.
§ 421.61. 421.61 Unconstitutionally withheld tax benefits.
If a provision in the Code grants a tax benefit to taxpayers that is unconstitutionally withheld from other taxpayers as expressed in an Iowa attorney general’s opinion based upon decisions of the Iowa supreme court, United States supreme court, or other courts of competent jurisdiction, the tax benefit shall also be granted to the adversely affected taxpayers as if the unconstitutional provision did not exist. 97 Acts, ch 158, §10 Fri Dec 12 20:18:16 2025 Iowa Code 2026, Section 421.61 (19, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 421.61
What does Iowa Code § 421.61 cover?
Section 421.61 ("421.61 Unconstitutionally withheld tax benefits.") 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 § 421.61?
A common citation format is "Iowa Code § 421.61" (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 § 421.61 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.