Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 2 - Property Taxes > CHAPTER 432 - INSURANCE COMPANIES TAX > 432.12J - FILM QUALIFIED EXPENDITURE TAX CREDIT.

432.12J - FILM QUALIFIED EXPENDITURE TAX CREDIT.

        432.12J  FILM QUALIFIED EXPENDITURE TAX CREDIT.         The tax imposed under this chapter shall be reduced by a qualified      expenditure tax credit authorized pursuant to section 15.393,      subsection 2, paragraph "a".
         Section History: Recentrm
         2007 Acts, ch 162, §10, 13
         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