Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 2 - Property Taxes > CHAPTER 432 - INSURANCE COMPANIES TAX > 432.12C - INVESTMENT TAX CREDITS.

432.12C - INVESTMENT TAX CREDITS.

        432.12C  INVESTMENT TAX CREDITS.         1.  The tax imposed under this chapter shall be reduced by an      investment tax credit authorized pursuant to section 15E.43 for an      investment in a qualifying business or a community-based seed capital      fund.         2.  The taxes imposed under this division shall be reduced by      investment tax credits authorized pursuant to sections 15.333A and      15E.193B, subsection 6.
         Section History: Recent Form
         2002 Acts, ch 1006, §10, 13; 2006 Acts, ch 1158, §60