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Iowa Code § 422.11T

Hoover presidential library tax credit

Redline — January 1, 2012 → current.View current text →
Current — January 1, 2023
As of January 1, 2012
The taxes imposed under this division, less the credit allowed under section 422.12, shall be reduced by a qualified expenditure tax credit authorized pursuant to section 15.393, subsection 2, paragraph “a”.
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.
Referred to in

Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.