The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a renewable chemical production tax credit allowed under section 15.319. This section is repealed January 1, 2041.
Iowa Code § 422.10B
Renewable chemical production tax credit
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
2016 Acts, ch 1065, §12, 15, 16; 2020 Acts, ch 1062, §94; 2023 Acts, ch 116, §15
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.