Iowa Code — Title X (Revenue)

Iowa Code § 432.12O — Employer child care tax credit

1. The taxes imposed under this chapter shall be reduced by an employer child care tax credit allowed pursuant to section 237A .31 . 2. This section is repealed January 1, 2031. 2022 Acts, ch 1148, §26, 28

Last amended: ; 2025 Acts, ch 136, §85 Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28 Section amended Fri Dec 12 20:24:51 2025 Iowa Code 2026, Section 432.12O (5, 1)

Source: official text