The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by an innovation fund investment tax credit allowed under section 15E.52.
Iowa Code § 422.11Z
Innovation fund investment tax credits
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
2011 Acts, ch 130, §41, 47, 71; 2020 Acts, ch 1062, §94
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.