2014 Iowa Code
TITLE X - FINANCIAL RESOURCES
SUBTITLE 2 - PROPERTY TAXES
CHAPTER 432 - INSURANCE COMPANIES TAX
SECTION 432.12A - Historic preservation and cultural and entertainment district tax credit.
432.12A Historic preservation and cultural and entertainment district tax credit.
1. The tax imposed under this chapter shall be reduced by a historic preservation and cultural and entertainment district tax credit equal to the amount as computed under chapter 404A for rehabilitating eligible property. Any credit in excess of the tax liability shall be refunded or credited to the following year, as provided in section 404A.4, subsection 3.
2. For purposes of this section, “eligible property” means the same as used in section 404A.1.
2002 Acts, ch 1003, §4, 5; 2007 Acts, ch 165, §7, 9
Section not amended; footnote deleted
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