Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES > 422.11Q - IOWA FUND OF FUNDS TAX CREDIT.

422.11Q - IOWA FUND OF FUNDS TAX CREDIT.

        422.11Q  IOWA FUND OF FUNDS TAX CREDIT.         The taxes imposed under this division, less the credits allowed      under section 422.12, shall be reduced by a tax credit authorized      pursuant to section 15E.66, if redeemed, for investments in the Iowa      fund of funds.
         Section History: Recent Form
         2006 Acts, ch 1158, §20; 2007 Acts, ch 161, §18, 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