{"data":{"id":"us-ia/iowa-code-425a.1","jurisdiction":"us-ia","citation":"Iowa Code § 425A.1","heading":"Family farm tax credit fund.","body":"The family farm tax credit fund is created in the office of the treasurer of state. There shall be transferred annually to the fund the first ten million dollars of the amount annually appropriated to the agricultural land credit fund, provided in section 426.1. Any balance in the fund on June 30 shall revert to the general fund.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 425A - FAMILY FARM TAX CREDIT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/425A.1.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"7689e74976bd670674ae6187069285c8a0960dde511b35a7c07125b0fbbe702e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-425.40","next":"us-ia/iowa-code-425a.2"},"notice":"GroundRules: Original legal text. Not legal advice."}