The tax imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by an endow Iowa tax credit authorized pursuant to section 15E.305.
Iowa Code § 422.11H
Endow Iowa tax credit
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
2003 Acts, 1st Ex, ch 2, §84, 89; 2007 Acts, ch 161, §9, 22; 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.