The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a from farm to food donation tax credit as allowed under chapter 190B.
Iowa Code § 422.11R
From farm to food donation tax credit
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
2013 Acts, ch 140, §145, 147; 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.