{"data":{"id":"us-ia/iowa-code-190b.101","jurisdiction":"us-ia","citation":"Iowa Code § 190B.101","heading":"Definitions.","body":"As used in this subchapter, unless the context otherwise requires:\n1. “Department” means the department of revenue.\n2. “Tax credit” means the from farm to food donation tax credit as established in this subchapter.","path":["Title V - AGRICULTURE (Ch. 159 - 215A)","Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES","Subchapter I - FARM TO FOOD DONATION TAX CREDIT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/190B.101.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:05Z","sha256":"d9340f4fa34b11967eb9b90a6ca7fb35dbdc62fa17691b7a45d14111682d3884","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-190a.6","next":"us-ia/iowa-code-190b.102"},"notice":"GroundRules: Original legal text. Not legal advice."}