Iowa Code § 422.11F
Investment tax credits
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2026
As of January 1, 2012
1. The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by an investment tax credit authorized pursuant to section 15E.43 for an investment in a qualifying business or a community-based seed capital fund.
1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by an investment tax credit authorized pursuant to section 15E.27 for an investment in a qualifying business.
2. The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by investment tax credits authorized pursuant to sections 15.333 and 15E.193B, subsection 6.
2. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by investment tax credits authorized pursuant to sections 15.508 and 15.496.
Referred to in
For preservation of existing rights relating to tax incentives issued, awarded, or allowed before December 31, 2025, see
2025 amendment to subsection 2 effective December 31, 2025; 2025 Acts, ch 136, §59
Section amended
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.