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Iowa Code § 432.12C

Investment tax credits

Iowa · Iowa Code Chapter 432 — Insurance Companies Tax · Status: effective

Banking, Finance & InsuranceTaxation
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Iowa Code § 432.12C, Investment tax credits, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248274
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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.