Section 432.12 – Premium tax credit for employer sponsored health plan premium credit.
432.12 Premium tax credit for employer sponsored health plan premium credit. Repealed by 2001 Acts, ch 69, §38, 39 .
Section 432.14 – Statute of limitations.
432.14 Statute of limitations. Within five years after the tax return is filed or within five years after the tax return became due, whichever is later, the commissioner of insurance shall examine the return and determine the tax. An assessment or a claim for credit must be made within five calendar years after the annual […]
Section 432.12A – Historic preservation tax credit.
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
Section 432.12B – Venture capital fund investment tax credit.
432.12B Venture capital fund investment tax credit. Repealed by 2010 Acts, ch 1138, §25, 26.
Section 432.12C – Investment tax credits.
432.12C Investment tax credits. 1. The tax imposed under this chapter shall be reduced by an investment tax credit authorized pursuant to section 15E.43 for an investment in a qualifying business. 2. The taxes imposed under this chapter shall be reduced by investment tax credits authorized pursuant to section 15.333A and section 15E.193B, subsection 6, […]
Section 432.12D – Endow Iowa tax credit.
432.12D Endow Iowa tax credit. The tax imposed under this chapter shall be reduced by an endow Iowa tax credit authorized pursuant to section 15E.305. 2003 Acts, 1st Ex, ch 2, §87, 89
Section 432.12E – Tax credits for wind energy production and renewable energy.
432.12E Tax credits for wind energy production and renewable energy. The taxes imposed under this chapter shall be reduced by tax credits for wind energy production allowed under chapter 476B and for renewable energy allowed under chapter 476C. 2004 Acts, ch 1175, §407, 418; 2005 Acts, ch 160, §5, 14
Section 432.12F – Economic development region revolving fund contribution tax credits.
432.12F Economic development region revolving fund contribution tax credits. Repealed by 2010 Acts, ch 1138, §15, 16.
Section 432.12G – Workforce housing investment tax credit.
432.12G Workforce housing investment tax credit. The taxes imposed under this chapter shall be reduced by a workforce housing investment tax credit allowed under section 15.355, subsection 3. 2014 Acts, ch 1130, §22, 24 – 26
Section 432.12H – Tax credit for certain sales taxes paid by third-party developers.
432.12H Tax credit for certain sales taxes paid by third-party developers. The taxes imposed under this chapter shall be reduced by a tax credit authorized pursuant to section 15.331C for certain sales taxes paid by a third-party developer. 2006 Acts, ch 1158, §61