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Iowa Code § 432.12O

Employer child care tax credit

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

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Iowa Code § 432.12O, Employer child care tax credit, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248286
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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 This section is repealed January 1, 2031.