Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES > 422.11J - TAX CREDITS FOR WIND ENERGY PRODUCTION AND RENEWABLE ENERGY.

422.11J - TAX CREDITS FOR WIND ENERGY PRODUCTION AND RENEWABLE ENERGY.

        422.11J  TAX CREDITS FOR WIND ENERGY PRODUCTION AND      RENEWABLE ENERGY.         The taxes imposed under this division, less the credits allowed      under section 422.12, shall be reduced by tax credits for wind energy      production allowed under chapter 476B and for renewable energy      allowed under chapter 476C.
         Section History: Recent Form
         2004 Acts, ch 1175, §404, 418; 2005 Acts, ch 160, §1, 14; 2007      Acts, ch 161, §11, 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