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Iowa Code § 422.11D

Historic preservation tax credit

Redline — January 1, 2017 → current.View current text →
Current — January 1, 2022
As of January 1, 2017
The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a historic preservation and cultural and entertainment district tax credit allowed under chapter 404A.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a historic preservation tax credit allowed under chapter 404A.
2014 amendment to section applies to agreements entered into by an eligible taxpayer on or after July 1, 2014;

Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.