422.11H - ENDOW IOWA TAX CREDIT.
422.11H ENDOW IOWA TAX CREDIT. The tax imposed under this division, less the credits allowed under section 422.12, shall be reduced by an endow Iowa tax credit authorized pursuant to section 15E.305.
Section History: Recent Form 2003 Acts, 1st Ex, ch 2, §84, 89; 2007 Acts, ch 161, §9, 22 Referred to in § 422.5, 422.16
Footnotes 2007 amendment to this section takes effect May 15, 2007, and applies retroactively to January 1, 2007, for tax years beginning on or after that date; 2007 Acts, ch 161, §22