2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Section 422.11D - Historic preservation and cultural and entertainment district tax credit.

Universal Citation: IA Code § 422.11D (2017)

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1 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.11D 422.11D Historic preservation and cultural and entertainment district tax credit. The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a historic preservation and cultural and entertainment district tax credit allowed under chapter 404A. 2000 Acts, ch 1194, §10; 2005 Acts, ch 179, §64; 2007 Acts, ch 161, §5, 22; 2007 Acts, ch 165, §4, 9; 2012 Acts, ch 1138, §31; 2014 Acts, ch 1118, §8, 12; 2015 Acts, ch 30, §116 Referred to in §422.5, §422.16 2014 amendment to section applies to agreements entered into by an eligible taxpayer on or after July 1, 2014; 2014 Acts, ch 1118, §12 Wed Feb 08 03:44:39 2017 Iowa Code 2017, Section 422.11D (17, 1)
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