GroundRules
Iowa Code § 422.11F: Investment tax credits.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
- Subchapter II - PERSONAL NET INCOME TAX
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.27 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 sections 15.508 and 15.496.
Collected 2026-09-14T19:40:10Z. Source file · JSON