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