Section 23-96 - Review for 2024 and every fifth year thereafter(a) The credits under the income tax listed in subsection (c) shall be reviewed in 2024 and every fifth year thereafter.(b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.(c) This section shall apply to the following: (1) Section 235-15--Credit for purchase of child passenger restraint system;(2) Section 235-55.6--Credit for employment-related expenses for household and dependent care services;(3) Section 235-55.7--Credit for a low-income household renter; and(4) Section 235-55.85--Credit for food and excise tax."Amended by L 2017, c 177,§ 19, eff. 7/11/2017.Added by L 2016, c 245,§ 2, eff. 7/1/2018.