{"data":{"id":"us-ia/iowa-code-432.12a","jurisdiction":"us-ia","citation":"Iowa Code § 432.12A","heading":"Historic preservation tax credit.","body":"The taxes imposed under this chapter shall be reduced by a historic preservation tax credit allowed under chapter 404A.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 432 - INSURANCE COMPANIES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/432.12A.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"7688bb143bce79cfdc90898f9d0e7a0a518192bbbcdad55a5be2df3a261551f3","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-432.12","next":"us-ia/iowa-code-432.12b"},"notice":"GroundRules: Original legal text. Not legal advice."}