Iowa Code — Title X (Revenue)

Iowa Code § 422.11F — Investment tax credits

1. The taxes imposed under this subchapter , less the credits allowed under section 422.12 , 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 subchapter , less the credits allowed under section 422.12 , shall be reduced by investment tax credits authorized pursuant to sections 15.508 and 15.496 . 2002 Acts, ch 1006, §7, 13

Last amended: ; 2006 Acts, ch 1158, §19 ; 2007 Acts, ch 161, §7, 22 ; 2014 Acts, ch 1130, §36 ; 2015 Acts, ch 138, §120, 126, 127 ; 2020 Acts, ch 1062, §94 ; 2025 Acts, ch 136, §46, 59, 72 Referred to in §422.16 F or preservation of existing rights relating to tax incentives issued, awarded, or allowed before December 31, 2025, see 2025 Acts, ch 136, §58 2025 amendment to subsection 2 effective December 31, 2025; 2025 Acts, ch 136, §59 Section amended Fri Dec 12 20:18:47 2025 Iowa Code 2026, Section 422.11F (

Source: official text