Iowa Code § 190B.105

Current through March 29, 2024

Section 190B.105 - From farm to food donation tax credit - claims filed by individuals who belong to business entities

An individual may claim a from farm to food donation tax credit of a partnership, limited liability company, S corporation, estate, or trust electing to have income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual's earnings from the partnership, limited liability company, S corporation, estate, or trust.

Iowa Code § 190B.105

2013 Acts, ch 140, §143, 147

2013 Acts, ch 140, § 143, 147