Iowa Chapter 432 — Insurance Companies Tax
26 sections hosted, reproduced from the official public-domain source.
- Iowa Code § 432.1— Tax on gross premiums — exclusions
- Iowa Code § 432.1A— Tax on premiums — captive companies
- Iowa Code § 432.1B— Health maintenance organization — medical assistance program — premium tax
- Iowa Code § 432.2— Mutual service corporations
- Iowa Code § 432.3— Receipts — certificate of authority
- Iowa Code § 432.4— Deduction for debts
- Iowa Code § 432.5— Risk retention groups
- Iowa Code § 432.6— Personal and real property
- Iowa Code § 432.7— Assessment
- Iowa Code § 432.9— Debts deductible
- Iowa Code § 432.10— Sufficiency of remitted tax — notice
- Iowa Code § 432.11— Premium tax exemption for basic benefit health plans. Repealed by
- Iowa Code § 432.12— Premium tax credit for employer sponsored health plan premium credit. Repealed by
- Iowa Code § 432.12A— Historic preservation tax credit
- Iowa Code § 432.12C— Investment tax credits
- Iowa Code § 432.12D— Endow Iowa tax credit
- Iowa Code § 432.12E— Tax credits for wind energy production and renewable energy
- Iowa Code § 432.12G— Workforce housing investment tax credit
- Iowa Code § 432.12H— Tax credit for certain sales taxes paid by third-party developers. Repealed by 2025 Acts, ch 136, §57, 59
- Iowa Code § 432.12I— Iowa fund of funds tax credit
- Iowa Code § 432.12L— Redevelopment tax credit
- Iowa Code § 432.12M— Innovation fund investment tax credit
- Iowa Code § 432.12N— Hoover presidential library tax credit
- Iowa Code § 432.12O— Employer child care tax credit
- Iowa Code § 432.13— Premium tax exemption — Hawki program — state employee benefits
- Iowa Code § 432.14— Statute of limitations