Iowa Code § 15.335
Referred to in §2.48, 15.119, 15.335A, 422.10 , 422.33
For aggregate limitations on amount of tax credits, see §15.119
For applicable definition of Internal Revenue Code for a tax year prior to 2019, refer to Iowa Acts and Code for that year 2020 amendments to subsection 4, paragraph a, and paragraph b, unnumbered paragraph 1, apply retroactively to January 1, 2019, for tax years beginning on or after that date; 2020 Acts, ch 1118, § 60
2022 amendment to subsection 4, paragraph a takes effect January 1, 2023, and applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, § 43, 44
2022 amendments to subsections 5 and 8 take effect January 1, 2023, and apply to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, § 43, 44