{"data":{"id":"us-ia/iowa-code-422.9","jurisdiction":"us-ia","citation":"Iowa Code § 422.9","heading":"Carry over of Iowa net operating loss.","body":"Any Iowa net operating loss carried over from a taxable year beginning prior to January 1, 2023, may be deducted as provided in section 422.9, subsection 3, Code 2018.","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/2026/422.9.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"55daf263b3b927b1f88ce70de61c8968d44e94a3ab0a6f8e7259cf7d707d475c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.8","next":"us-ia/iowa-code-422.10"},"notice":"GroundRules: Original legal text. Not legal advice."}