Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES > 422.11K - ECONOMIC DEVELOPMENT REGION REVOLVING FUND CONTRIBUTION TAX CREDIT.

422.11K - ECONOMIC DEVELOPMENT REGION REVOLVING FUND CONTRIBUTION TAX CREDIT.

        422.11K  ECONOMIC DEVELOPMENT REGION REVOLVING FUND      CONTRIBUTION TAX CREDIT.         The taxes imposed under this division, less the credits allowed      under section 422.12, shall be reduced by an economic development      region revolving fund contribution tax credit authorized pursuant to      section 15E.232.
         Section History: Recent Form
         2005 Acts, ch 150, §13; 2007 Acts, ch 161, §12, 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