Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES > 422.11T - FILM QUALIFIED EXPENDITURE TAX CREDIT.

422.11T - FILM QUALIFIED EXPENDITURE TAX CREDIT.

        422.11T  FILM QUALIFIED EXPENDITURE TAX CREDIT.         The taxes imposed under this division, less the credit allowed      under section 422.12, shall be reduced by a qualified expenditure tax      credit authorized pursuant to section 15.393, subsection 2, paragraph      "a".
         Section History: Recent Form
         2007 Acts, ch 162, §5, 13; 2008 Acts, ch 1031, §49         Referred to in § 422.5, 422.16
         Footnotes
         Section takes effect May 17, 2007, and applies retroactively to      tax years beginning on or after January 1, 2007; 2007 Acts, ch 162,      §13