Iowa § 426A.2 - 426A.2 Military service tax credit.
Full text of Iowa Iowa Code § 426A.2 — 426A.2 Military service tax credit., with citation guidance and answers to common questions.
§ 426A.2. 426A.2 Military service tax credit.
For each fiscal year beginning before July 1, 2024, the moneys appropriated under section 426A.1A shall be apportioned each year so as to replace all or a portion of the tax which would be due on property eligible for military service tax exemption in the state, if the property were subject to taxation, the amount of the credit to be not more than six dollars and ninety-two cents per thousand dollars of assessed value of property which would be subject to the tax, except for the military service tax exemption. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.2] 88 Acts, ch 1151, §4; 89 Acts, ch 83, §51; 99 Acts, ch 180, §23, 24; 2023 Acts, ch 71, §52, 55, 56 2023 amendment applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §56 Fri Dec 12 20:21:47 2025 Iowa Code 2026, Section 426A.2 (20, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 426A.2
What does Iowa Code § 426A.2 cover?
Section 426A.2 ("426A.2 Military service tax credit.") 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 § 426A.2?
A common citation format is "Iowa Code § 426A.2" (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 § 426A.2 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.