432.1 Tax on gross premiums — exclusions. Every insurance company or association of whatever kind or character, not including fraternal beneficiary associations, and nonprofit hospital and medical service corporations, shall, as required by law, pay to the director of the department of revenue, or to a depository designated by the director, as taxes, an amount […]
432.10 Sufficiency of remitted tax — notice. The commissioner of insurance shall determine whether or not the tax remitted is correct. If the tax remitted is not sufficient, the commissioner shall notify the delinquent company of the amount of such delinquency and certify the amount thereof to the department of revenue which shall proceed to […]
432.11 Premium tax exemption for basic benefit health plans. Repealed by 2002 Acts, ch 1119, §111 .
432.12 Premium tax credit for employer sponsored health plan premium credit. Repealed by 2001 Acts, ch 69, §38, 39 .
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
432.12B Venture capital fund investment tax credit. Repealed by 2010 Acts, ch 1138, §25, 26.
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, […]
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
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
432.12F Economic development region revolving fund contribution tax credits. Repealed by 2010 Acts, ch 1138, §15, 16.
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
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
432.12I Iowa fund of funds tax credit. The taxes imposed under this chapter shall be reduced by a tax credit authorized pursuant to section 15E.66, if redeemed, for investments in the Iowa fund of funds. 2006 Acts, ch 1158, §62
432.12J Film qualified expenditure tax credit. Repealed by 2012 Acts, ch 1136, §38 – 41.
432.12K Film investment tax credit. Repealed by 2012 Acts, ch 1136, §38 – 41.
432.12L Redevelopment tax credit. The taxes imposed under this chapter shall be reduced by a redevelopment tax credit allowed under chapter 15, subchapter II, part 9. 2008 Acts, ch 1173, §11; 2009 Acts, ch 41, §129
432.12M Innovation fund investment tax credit. The taxes imposed under this chapter shall be reduced by an innovation fund investment tax credit allowed under section 15E.52. 2011 Acts, ch 130, §44, 47, 71
432.12N Hoover presidential library tax credit. The taxes imposed under this chapter shall be reduced by a Hoover presidential library tax credit allowed under section 15E.364. 2021 Acts, ch 176, §5 NEW section
432.13 Premium tax exemption — hawk-i program — state employee benefits. 1. Premiums collected by participating insurers under chapter 514I are exempt from premium tax. 2. Premiums received for benefits acquired on behalf of state employees by the department of administrative services pursuant to section 8A.402, subsection 1, and by the state board of regents […]
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 […]
