Section 422.11D - Historic preservation tax credit.

IA Code § 422.11D (2019) (N/A)
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422.11D Historic preservation tax credit.

The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a historic preservation tax credit allowed under chapter 404A.

2000 Acts, ch 1194, §10; 2005 Acts, ch 179, §64; 2007 Acts, ch 161, §5, 22; 2007 Acts, ch 165, §4, 9; 2012 Acts, ch 1138, §31; 2014 Acts, ch 1118, §8, 12; 2015 Acts, ch 30, §116; 2017 Acts, ch 29, §119

Referred to in §422.5, 422.16

2014 amendment to section applies to agreements entered into by an eligible taxpayer on or after July 1, 2014;

2014 Acts, ch 1118, §12