Iowa Code
Chapter 76 - PROVISIONS RELATED TO PUBLIC BONDS AND DEBT OBLIGATIONS
Section 76.18 - Covenants authorized — tax exemption.

76.18 Covenants authorized — tax exemption.
A public issuer of bonds or other debt obligations may covenant that the issuer will comply with requirements or limitations imposed by the Internal Revenue Code to preserve the tax exemption of interest payable on the bonds or obligations and may carry out and perform other covenants, including but not limited to, the payment of any amounts required to be paid by the issuer to the United States government.
87 Acts, ch 104, §4