{"data":{"id":"us-ia/iowa-code-422.24a","jurisdiction":"us-ia","citation":"Iowa Code § 422.24A","heading":"Start-up business tax deferment.","body":"Repealed by 2008 Acts, ch 1184, §66, 67.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter II - PERSONAL NET INCOME TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.24A.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"5fe4f498d7d8e3a34010ade1b8e29abdc5a3772acfb11cc7b94c61e2848509ac","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.24","next":"us-ia/iowa-code-422.25"},"notice":"GroundRules: Original legal text. Not legal advice."}