Iowa Code § 422.11U
Third-party developer tax credit. Repealed by 2025 Acts, ch 136, §57, 59
Redline — January 1, 2023 → current.View current text →
Current — January 1, 2026
As of January 1, 2023
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
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.