1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, 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 subchapter, less the credits allowed under section 422.12, shall be reduced by investment tax credits authorized pursuant to sections 15.508 and 15.496. 1130, §36; 2015 Acts, ch 138, §120, 126, 127; 2020 Acts, ch 1062, §94; 2025 Acts, ch 136, §46, 59, 72 Forpreservationofexistingrightsrelatingtotaxincentivesissued,awarded,orallowedbeforeDecember31,2025,see2025Acts,ch 136,§58 2025amendment tosubsection2effectiveDecember31,2025;2025Acts,ch136,§59 Sectionamended
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