{"data":{"id":"us-ia/iowa-code-432.12c","jurisdiction":"us-ia","citation":"Iowa Code § 432.12C","heading":"Investment tax credits.","body":"1. The tax imposed under this chapter 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 chapter 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 432 - INSURANCE COMPANIES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/432.12C.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"5b164dd4cad72f45f136f7859d026f9c5586536867d9c348d40c7292634b33ea","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-432.12b","next":"us-ia/iowa-code-432.12d"},"notice":"GroundRules: Original legal text. Not legal advice."}