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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES
Section 422D.2 - Local income surtax.

Universal Citation: IA Code § 422D.2 (2017)
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1 OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES, §422D.2 422D.2 Local income surtax. A county may impose by ordinance a local income surtax as provided in section 422D.1 at the rate set by the board of supervisors, of up to one percent, on the state individual income tax of each individual residing in the county at the end of the individual’s applicable tax year. However, the cumulative total of the percents of income surtax imposed on any taxpayer in the county shall not exceed twenty percent. The reason for imposing the surtax and the amount needed shall be set out in the ordinance. The surtax rate shall be set to raise only the amount needed. For purposes of this section, “state individual income tax” means the tax computed under section 422.5, less the amounts of nonrefundable credits allowed under chapter 422, division II, except for the Iowa taxpayers trust fund tax credit allowed under section 422.11E. 92 Acts, ch 1226, §18; 97 Acts, ch 23, §46; 2006 Acts, ch 1158, §39; 2013 Acts, ch 123, §44 – 46 See also §298.14 2013 amendment takes effect June 12, 2013, and applies retroactively to January 1, 2013, for tax years beginning on or after that date; 2013 Acts, ch 123, §45, 46 Wed Feb 08 03:45:12 2017 Iowa Code 2017, Section 422D.2 (12, 0)
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