Iowa Code § 422.11U
Third-party developer tax credit. Repealed by 2025 Acts, ch 136, §57, 59
Redline — January 1, 2013 → current.View current text →
Current — January 1, 2026
As of January 1, 2013
Section repeal takes effect May 25, 2012, and applies retroactively to January 1, 2012, for tax years beginning on or after that date, and does not apply to contracts or agreements entered into on or before May 25, 2012; 2012 Acts, ch 1136, §39 – 41
With respect to proposed amendment to former §422.11U by 2012 Acts, ch 1021, §76, see Code editor’s note on simple harmonization at the end of Volume VI
For preservation of existing rights relating to tax incentives issued, awarded, or allowed before December 31, 2025, see
2025 repeal effective December 31, 2025; 2025 Acts, ch 136, §59
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.