Iowa Code 96.31 – Tax for benefits
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 96.31
- Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to the individual's unemployment. See Iowa Code 96.1A
- Fund: means the unemployment compensation fund established by this chapter, to which all contributions required and from which all benefits provided under this chapter shall be paid. See Iowa Code 96.1A
Political subdivisions may levy a tax outside their general fund levy limits to pay the cost of unemployment benefits. For school districts the cost of unemployment benefits shall be included in the district management levy pursuant to section 298.4.