The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a beginning farmer tax credit as allowed under chapter 16, subchapter VIII, part 5, subpart B.
Iowa Code § 422.11E
Beginning farmer tax credit program
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
2019 Acts, ch 161, §13, 18, 19; 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.