{"data":{"id":"us-ia/iowa-code-422.11f","jurisdiction":"us-ia","citation":"Iowa Code § 422.11F","heading":"Investment tax credits.","body":"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.\n2. 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.","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/2026/422.11F.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"af067bef32b2e14d575c255739643b6f109baadcbe0e76a8666510e17ed692a3","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.11e","next":"us-ia/iowa-code-422.11g"},"notice":"GroundRules: Original legal text. Not legal advice."}