{"data":{"id":"us-ia/iowa-code-257.23","jurisdiction":"us-ia","citation":"Iowa Code § 257.23","heading":"Form and time of return.","body":"The instructional support income surtax shall be made a part of the Iowa individual income tax return subject to the conditions and restrictions set forth in section 422.21.","path":["Title VII - EDUCATION, HISTORY, AND CULTURE (Ch. 256 - 305B)","Chapter 257 - FINANCING SCHOOL PROGRAMS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/257.23.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:06Z","sha256":"b2ad72e21898b24c20be298763242d596b23ae5eae6efb8d13bf886af335b035","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-257.22","next":"us-ia/iowa-code-257.24"},"notice":"GroundRules: Original legal text. Not legal advice."}