Iowa § 97B.11A - 97B.11A Pickup of employee contributions.
Full text of Iowa Iowa Code § 97B.11A — 97B.11A Pickup of employee contributions., with citation guidance and answers to common questions.
§ 97B.11A. 97B.11A Pickup of employee contributions.
1. Notwithstanding section 97B.11 or other provisions of this chapter, beginning January 1, 1995, for federal income tax purposes, and beginning January 1, 1999, for state income tax purposes, member contributions required under section 97B.11 which are picked up by the employer shall be considered employer contributions for federal and state income tax purposes, and each employer shall pick up the member contributions to be made under section 97B.11 by its employees. Each employer shall pick up these contributions by reducing the salary of each of its employees covered by this chapter by the amount which each employee is required to contribute under section 97B.11 and shall pay the amount picked up in lieu of the member contributions as provided in section 97B.14. 2. Member contributions picked up by each employer under subsection 1 shall be treated as employer contributions for federal and state income tax purposes only and for all other purposes of this chapter shall be treated as employee contributions and deemed part of the employee’s wages or salary. 94 Acts, ch 1183, §13; 98 Acts, ch 1174, §2, 6 Referred to in §97B.1A, 97B.14 Wed Dec 10 22:35:43 2025 Iowa Code 2026, Section 97B.11A (23, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 97B.11A
What does Iowa Code § 97B.11A cover?
Section 97B.11A ("97B.11A Pickup of employee contributions.") 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 § 97B.11A?
A common citation format is "Iowa Code § 97B.11A" (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 § 97B.11A 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.