{"data":{"id":"us-ia/iowa-code-422.11d","jurisdiction":"us-ia","citation":"Iowa Code § 422.11D","heading":"Historic preservation tax credit.","body":"The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a historic preservation tax credit allowed under chapter 404A.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter II - PERSONAL NET INCOME TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.11D.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"104b190caab76920ed9217742454570436f71e580b7ecb22a2152dc24f84317f","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.11c","next":"us-ia/iowa-code-422.11e"},"notice":"GroundRules: Original legal text. Not legal advice."}