{"data":{"id":"us-ia/iowa-code-432.12m","jurisdiction":"us-ia","citation":"Iowa Code § 432.12M","heading":"Innovation fund investment tax credit.","body":"The taxes imposed under this chapter shall be reduced by an innovation fund investment tax credit allowed under section 15E.52.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 432 - INSURANCE COMPANIES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/432.12M.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"59c3dc415b16cd4f53aa91fc51c310f50302ab50a179c5b47d6d4da8654ebc4f","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-432.12l","next":"us-ia/iowa-code-432.12n"},"notice":"GroundRules: Original legal text. Not legal advice."}