Iowa Code § 422.11U
Third-party developer tax credit. Repealed by 2025 Acts, ch 136, §57, 59
Redline — January 1, 2022 → current.View current text →
Current — January 1, 2026
As of January 1, 2022
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by the third-party developer tax credit authorized pursuant to section 15.331C for certain sales taxes paid by a third-party developer.
Section applies retroactively to January 1, 2020, for tax years beginning on or after that date; 2021 Acts, ch 86, §7
NEW section
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.