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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Section 422.11C - Workforce housing investment tax credit.

Universal Citation: IA Code § 422.11C (2017)
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1 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.11C 422.11C Workforce housing investment tax credit. The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a workforce housing investment tax credit allowed under section 15.355, subsection 3. 2014 Acts, ch 1130, §19, 24 – 26 Referred to in §422.5, §422.16 Section takes effect May 30, 2014; applies retroactively to January 1, 2014, for tax years beginning on or after that date; and applies to qualifying new investment costs incurred on or after May 30, 2014; 2014 Acts, ch 1130, §24 – 26 Wed Feb 08 03:44:38 2017 Iowa Code 2017, Section 422.11C (16, 0)
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