The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a tax credit authorized pursuant to section 15E.66, if redeemed, for investments in the Iowa fund of funds.
Iowa Code § 422.11Q
Iowa fund of funds tax credit
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
2006 Acts, ch 1158, §20; 2007 Acts, ch 161, §18, 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.