Iowa Code § 432.12A
Historic preservation tax credit
Redline — January 1, 2016 → current.View current text →
Current — January 1, 2020
As of January 1, 2016
The taxes imposed under this chapter shall be reduced by a historic preservation and cultural and entertainment district tax credit allowed under chapter 404A.
The taxes imposed under this chapter shall be reduced by a historic preservation tax credit allowed under chapter 404A.
;
;
;
2014 amendment to section applies to agreements entered into by the department of cultural affairs and an eligible taxpayer on or after July 1, 2014;
Section amended
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.