The tax imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a Hoover presidential library tax credit authorized pursuant to section 15E.364.
Iowa Code § 422.11T
Hoover presidential library tax credit
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
2021 Acts, ch 174, §16; 2021 Acts, ch 176, §2
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.