Tax considerations.

The state income tax treatment of a first-time homebuyer savings account shall be as provided in section 422.7, subsection 27 . 2017 Acts, ch 116, §8 ; 2018 Acts, ch 1161, §132 – 134 ; 2021 Acts, ch 177, §1 2018 amendment to this section is effective January 1, 2023, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134 ; 2021 Acts, ch 177, §1