Iowa Code — Title X (Revenue)
Iowa Code § 422.11U — Third-party developer tax credit
Repealed by 2025 Acts, ch 136, §57, 59 . 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 repeal effective December 31, 2025
Source: official text