{"data":{"id":"us-ia/iowa-code-432.12o","jurisdiction":"us-ia","citation":"Iowa Code § 432.12O","heading":"Employer child care tax credit.","body":"1. The taxes imposed under this chapter shall be reduced by an employer child care tax credit allowed pursuant to section 237A.31.\n2. This section is repealed January 1, 2031.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 432 - INSURANCE COMPANIES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/432.12O.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"b2d9265c24bc9a3299e0ed308dcaff3888ee1010c3ccb2a6b262fadd2f270183","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-432.12n","next":"us-ia/iowa-code-432.13"},"notice":"GroundRules: Original legal text. Not legal advice."}