There is a newer version of the Iowa Code
2016 Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 15E - DEVELOPMENT ACTIVITIES
Section 15E.51 - Venture capital fund investment tax credits.
IA Code § 15E.51 (2016) What's This?
15E.51Venture capital fund investment tax credits.
Repealed by .Tax credit certificates issued for future tax years for investments made on or before July 1, 2010, under former section 15E.51 are valid and may be claimed by a taxpayer after July 1, 2010, in the tax year stated on the certificate; 2010 Acts, ch 1138, ยง26
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