Iowa Code § 15E.305
Referred to in §2.48, 422.11H, 422.33, 422.60, 432.12D, 533.329
2022 amendment to subsection 2, paragraph a effective January 1, 2023, and applies to tax years beginning on or after January 1, 2023, except as provided by 2023 Acts, ch 162, § 6, 7 ; 2022 Acts, ch 1002, § 54, 55 ; 2023 Acts, ch 162, § 6 - 9
Aggregate amount of tax credits authorized shall not exceed thirteen million dollars for the tax year beginning on or after January 1, 2023, but before January 1, 2024; 2023 Acts, ch 162, § 3 - 5
Subsection 2, paragraph a amended