432.12A Historic preservation tax credit.
The taxes imposed under this chapter shall be reduced by a historic preservation tax credit allowed under chapter 404A.
2002 Acts, ch 1003, §4, 5; 2007 Acts, ch 165, §7, 9; 2014 Acts, ch 1118, §11, 12; 2015 Acts, ch 30, §122; 2017 Acts, ch 29, §124
2014 amendment to section applies to agreements entered into by an eligible taxpayer on or after July 1, 2014;
2014 Acts, ch 1118, §12
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