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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 432 - INSURANCE COMPANIES TAX
Section 432.12C - Investment tax credits.

Universal Citation: IA Code § 432.12C (2017)
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1 INSURANCE COMPANIES TAX, §432.12C 432.12C Investment tax credits. 1. The tax imposed under this chapter shall be reduced by an investment tax credit authorized pursuant to section 15E.43 for an investment in a qualifying business. 2. The taxes imposed under this chapter shall be reduced by investment tax credits authorized pursuant to section 15.333A and section 15E.193B, subsection 6, Code 2014. 2002 Acts, ch 1006, §10, 13; 2006 Acts, ch 1158, §60; 2013 Acts, ch 70, §21; 2013 Acts, ch 90, §106; 2014 Acts, ch 1130, §40; 2015 Acts, ch 138, §123, 126, 127 2015 amendment to subsection 1 takes effect July 2, 2015, and applies to equity investments in a qualifying business made on or after that date; 2015 Acts, ch 138, §126, 127 Wed Feb 08 03:46:24 2017 Iowa Code 2017, Section 432.12C (18, 1)
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