Iowa Code — Title X (Revenue)

Iowa Code § 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.27 for an investment in a qualifying business. 2. The taxes imposed under this chapter shall be reduced by investment tax credits authorized pursuant to sections 15.508 and 15.496 . 2002 Acts, ch 1006, §10, 13

Last amended: ; 2006 Acts, ch 1158, §60 ; 2013 Acts, ch 70, §21 ; 2013 Acts, ch 90, §106 ; 2014 Acts, ch 1130, §40 ; 2015 Acts, ch 138, §123, 126, 127 ; 2025 Acts, ch 136, §53, 59, 75 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 20:24:46 2025 Iowa Code 2026, Section 432.12C (34, 3)

Source: official text