Iowa Code § 432.12C: Investment tax credits.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 432 - INSURANCE COMPANIES TAX
1. The tax imposed under this chapter 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 chapter shall be reduced by investment tax credits authorized pursuant to sections 15.508 and 15.496.
Collected 2026-09-14T19:40:11Z. Source file · JSON