1. The tax imposed under this chapter shall be reduced by an investment tax credit authorized pursuant to section 15E.27 for an investment in a qualifying business.
2. The taxes imposed under this chapter shall be reduced by investment tax credits authorized pursuant to sections 15.508 and 15.496.
For preservation of existing rights relating to tax incentives issued, awarded, or allowed before December 31, 2025, see
2025 amendment to subsection 2 effective December 31, 2025; 2025 Acts, ch 136, §59
Section amended