State Codes and Statutes
Statutes > Iowa > Title-10 > Subtitle-2 > Chapter-432 > 432-12c 432.12C INVESTMENT TAX CREDITS. 1. The tax imposed under this chapter shall be reduced by an investment tax credit authorized pursuant to section 15E.43 for an investment in a qualifying business or a community-based seed capital fund. 2. The taxes imposed under this division shall be reduced by investment tax credits authorized pursuant to sections 15.333A and 15E.193B, subsection 6.
Section History: Recent Form 2002 Acts, ch 1006, §10, 13; 2006 Acts, ch 1158, §60
