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. §106; 2014 Acts, ch 1130, §40; 2015 Acts, ch 138, §123, 126, 127; 2025 Acts, ch 136, §53, 59, 75 Forpreservationofexistingrightsrelatingtotaxincentivesissued,awarded,orallowedbeforeDecember31,2025,see2025Acts,ch 136,§58 2025amendment tosubsection2effectiveDecember31,2025;2025Acts,ch136,§59 Sectionamended
‹ Prev All Iowa sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.