Iowa Code — Title X (Revenue)

Iowa Code § 422.10C — Sustainable aviation fuel tax credit

The taxes imposed under this subchapter , less the credits allowed under section 422.12 , shall be reduced by a sustainable aviation fuel tax credit allowed under section 15.533 . This section is repealed January 1, 2037. 2025 Acts, ch 136, §125, 129, 130

Last amended: Referred to in §422.16 Sustainable aviation fuel tax credits issued pursuant to the sustainable aviation tax credit program shall not be issued by the economic development authority prior to July 1, 2026, and shall not be claimed by a taxpayer prior to September 1, 2026; 2025 Acts, ch 136, §127 Section applies retroactively to January 1, 2025, for tax years beginning on or after that date; 2025 Acts, ch 136, §130 NEW section Fri Dec 12 20:18:44 2025 Iowa Code 2026, Section 422.10C (1, 1)

Source: official text