The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a research and development tax credit allowed pursuant to section 15.524.
NEW section
Iowa Code § 422.12Q
Research and development tax credit
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
2025 Acts, ch 136, §115, 118
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.