Both the 2018 and 2019 language references "qualified disaster distribution" under Section 202. I would suggest if the 2020 Covid distribution is referenced in the same provision in the Cares Act as the 2018 and 2019 disaster declarations were, then the full amount would be includable in the 2020 Iowa tax. Additionally, for federally reporting purposes, the form 8915E is the same reporting form as the previous disaster distribution reporting forms. I do not know if this is Section 202 of US Tax code or the Code of Iowa. This is probably the same link,
If you disagree with the reporting in TurboTax, you could add a manual adjustment to income for the 2/3 to be reported in future years with an addition to income for 1/3 in 2021 and 2022.
