Iowa Code — Title X (Revenue)

Iowa Code § 432.12H — Tax credit for certain sales taxes paid by third-party developers

Repealed by 2025 Acts, ch 136, §57, 59 .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

Last amended: ; 2025 Acts, ch 136, §59 Fri Dec 12 20:24:48 2025 Iowa Code 2026, Section 432.12H (23, 3)

Source: official text