190B.101 Definitions. As used in this subchapter, unless the context otherwise requires: 1. “Department” means the department of revenue. 2. “Tax credit” means the from farm to food donation tax credit as established in this subchapter. 2013 Acts, ch 140, §139, 147; 2021 Acts, ch 80, §92 Section amended
190B.102 Department of revenue — cooperation with other departments. 1. This subchapter shall be administered by the department of revenue. 2. The department shall adopt all rules necessary to administer this subchapter. 3. The department of agriculture and land stewardship, the department of public health, the department of human services, and the department of inspections […]
190B.103 From farm to food donation tax credit. A from farm to food donation tax credit is allowed against the taxes imposed in chapter 422, subchapters II and III, as provided in this subchapter. 2013 Acts, ch 140, §141, 147; 2020 Acts, ch 1062, §94; 2021 Acts, ch 80, §94 Section amended
190B.104 From farm to food donation tax credit — eligibility. In order to qualify for a from farm to food donation tax credit, all of the following must apply: 1. The taxpayer must produce the donated food commodity. 2. The taxpayer must transfer title to the donated food commodity to an Iowa food bank, or […]
190B.105 From farm to food donation tax credit — claims filed by individuals who belong to business entities. An individual may claim a from farm to food donation tax credit of a partnership, limited liability company, S corporation, estate, or trust electing to have income taxed directly to the individual. The amount claimed by the […]
190B.106 From farm to food donation tax credit — limits on claims. A from farm to food donation tax credit is subject to all of the following limitations: 1. The tax credit shall not exceed a qualifying amount for the tax year that the tax credit is claimed. The qualifying amount is the lesser of […]
190B.201 Iowa emergency food purchase program — fund. 1. An Iowa emergency food purchase program fund is established in the state treasury and shall be administered by the department of agriculture and land stewardship. The fund shall consist of moneys appropriated to the fund pursuant to section 602.8108, subsection 11, and any other moneys appropriated […]
