The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a workforce housing investment tax credit allowed under section 15.355, subsection 3.
Iowa Code § 422.11C
Workforce housing investment tax credit
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
2014 Acts, ch 1130, §19, 24 – 26; 2020 Acts, ch 1062, §94
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.