Iowa Code — Title X (Revenue)
Iowa Code § 432.12N — Hoover presidential library tax credit
The taxes imposed under this chapter shall be reduced by a Hoover presidential library tax credit allowed under section 15E.364 . 2021 Acts, ch 176, §5 Fri Dec 12 20:24:51 2025 Iowa Code 2026, Section 432.12N (6, 0)
Source: official text