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

432.12K - FILM INVESTMENT TAX CREDIT.

        432.12K  FILM INVESTMENT TAX CREDIT.         The tax imposed under this chapter shall be reduced by an      investment tax credit authorized pursuant to section 15.393,      subsection 2, paragraph "b".
         Section History: Recentrm
         2007 Acts, ch 162, §11, 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