GroundRules
Iowa Code § 422.12Q: Research and development tax credit.
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
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a research and development tax credit allowed pursuant to section 15.524.
Collected 2026-09-14T19:40:10Z. Source file · JSON