Iowa Code § 422.11F

Current through March 29, 2024
Section 422.11F - Investment tax credits
1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by an investment tax credit authorized pursuant to section 15E.43 for an investment in a qualifying business.
2. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by investment tax credits authorized pursuant to section 15.333 and section 15E.193B, subsection 6, Code 2014.

Iowa Code § 422.11F

2002 Acts, ch 1006, §7, 13; 2006 Acts, ch 1158, §19; 2007 Acts, ch 161, §7, 22; 2014 Acts, ch 1130, §36; 2015 Acts, ch 138, § 120, 126, 127; 2020 Acts, ch 1062, §94

Amended by 2020 Iowa, ch 1062, s 94, eff. 7/1/2020.
Amended by 2015 Iowa, ch 138,s 120, eff. 7/2/2015.
Amended by 2014 Iowa, ch 1130, s 36, eff. 7/1/2014.
2002 Acts, ch 1006, §7, 13; 2006 Acts, ch 1158, §19; 2007 Acts, ch 161, §7, 22

Referred to in §422.16