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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Section 422.11M - Beginning farmers — agricultural assets transfer tax credit and custom farming contract tax credit.

Universal Citation: IA Code § 422.11M (2017)
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1 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.11M 422.11M Beginning farmers — agricultural assets transfer tax credit and custom farming contract tax credit. The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by the following: 1. An agricultural assets transfer tax credit as allowed under section 16.80. 2. A custom farming contract tax credit as allowed under section 16.81. 2006 Acts, ch 1161, §3, 7; 2007 Acts, ch 161, §14, 22; 2013 Acts, ch 125, §20, 23, 24; 2014 Acts, ch 1080, §86, 98 Referred to in §16.80, §16.81, §422.5, §422.16 For future amendment striking subsection 2, effective January 1, 2018, see 2014 Acts, ch 1080, §118, 125 2013 amendment takes effect June 17, 2013, and applies retroactively to January 1, 2013, for tax years beginning on or after that date; 2013 Acts, ch 125, §23, 24 Wed Feb 08 03:44:41 2017 Iowa Code 2017, Section 422.11M (23, 1)
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