Iowa Code § 15.331C
Referred to in §15.119, 15.331A, 15.335A, 422.11U , 422.33, 422.60, 432.12H, 533.329
For aggregate limitations on amount of tax credits, see §15.119
2021 amendment applies retroactively to January 1, 2020, for tax years beginning on or after that date; 2021 Acts, ch 86, § 7
2022 amendment to subsection 1 by 2022 Acts, ch 1002, § 49 , takes effect January 1, 2023, and applies to tax years beginning on or after that date; 2022 Acts, ch 1002, § 54, 55
2022 amendment to subsections 1 and 2 by 2022 Acts, ch 1138, § 56 , applies to claims for refunds filed on or after June 17, 2022; 2022 Acts, ch 1138, § 59