Iowa Code § 432.12O
Employer child care tax credit
Redline — January 1, 2023 → current.View current text →
Current — January 1, 2026
As of January 1, 2023
The taxes imposed under this chapter shall be reduced by an employer child care tax credit allowed pursuant to section 237A.31.
1. The taxes imposed under this chapter shall be reduced by an employer child care tax credit allowed pursuant to section 237A.31.
2. This section is repealed January 1, 2031.
Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28
Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28
NEW section
Section amended
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.