{"data":{"id":"us-ia/iowa-code-422.12q","jurisdiction":"us-ia","citation":"Iowa Code § 422.12Q","heading":"Research and development tax credit.","body":"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.","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/2026/422.12Q.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"1e15d3b2cc84ee98666746141128a7fcb0f6a0edf6fc40677a5289219b5dec34","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.12p","next":"us-ia/iowa-code-422.13"},"notice":"GroundRules: Original legal text. Not legal advice."}