422.1 Classification of chapter. The provisions of this chapter are herein classified and designated as follows: 1. Subchapter I Introductory provisions. 2. Subchapter II Personal net income tax. 3. Subchapter III Business tax on corporations. 4. Subchapter IV Repealed by 2003 Iowa Acts, 1st Ex., ch. 2, §151, 205 ; see chapter 423. 5. Subchapter […]
422.10 Research activities credit. 1. The taxes imposed under this subchapter shall be reduced by a state tax credit for increasing research activities in this state. a. An individual shall only be eligible for the credit provided in this section if the business conducting the research meets all of the following requirements: (1) (a) The […]
422.100 Allocation to the child care credit fund. Repealed by 2009 Acts, ch 182, §138 .
422.101 Repealed by 2002 Acts, ch 1150, §22 .
422.102 Repealed by 2002 Acts, ch 1150, §22 .
422.103 Repealed by 2002 Acts, ch 1150, §22 .
422.104 Repealed by 2002 Acts, ch 1150, §22 .
422.10A Geothermal tax credit. Repealed by 2018 Acts, ch 1161, §42, 44, 46.
422.10B Renewable chemical production tax credit. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a renewable chemical production tax credit allowed under section 15.319. This section is repealed January 1, 2033. 2016 Acts, ch 1065, §12, 15, 16; 2020 Acts, ch 1062, §94 Referred to in […]
422.11 Franchise tax credit. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a franchise tax credit. A taxpayer who is a shareholder in a financial institution, as defined in section 581 of the Internal Revenue Code, which has in effect for the tax year an election […]
422.110 Income tax credit in lieu of refund. 1. In lieu of the fuel tax refund provided in section 452A.17, a person or corporation subject to taxation under subchapter II or III of this chapter may elect to receive an income tax credit. The person or corporation which elects to receive an income tax credit […]
422.111 Fuel tax credit as income tax credit. 1. The fuel tax credit may be applied against the income tax liability of the person or corporation as determined on the tax return filed for the year in which the fuel tax was paid. The department shall provide forms for claiming the fuel tax credit. If […]
422.112 Aircraft fuel tax transfer. The department shall certify quarterly to the treasurer of state the amount of credit that has been taken against income tax liability since the time of the last certification, for the Iowa fuel tax paid on motor fuel, special fuel and motor fuel used for the purpose of operating aircraft, […]
422.11A New jobs tax credit. 1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a new jobs tax credit. An industry which has entered into an agreement under chapter 260E and which has increased its base employment level by at least ten percent within the time […]
422.11B Minimum tax credit. 1. a. There is allowed as a credit against the tax determined in section 422.5, subsection 1, for a tax year an amount equal to the minimum tax credit for that tax year. b. The minimum tax credit for a tax year is the excess, if any, of the net minimum […]
422.11C Workforce housing investment tax credit. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a workforce housing investment tax credit allowed under section 15.355, subsection 3. 2014 Acts, ch 1130, §19, 24 – 26; 2020 Acts, ch 1062, §94 Referred to in §422.5, 422.16
422.11D Historic preservation tax credit. The taxes imposed under this subchapter, 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, […]
422.11E Beginning farmer tax credit program. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a beginning farmer tax credit as allowed under chapter 16, subchapter VIII, part 5, subpart B. 2019 Acts, ch 161, §13, 18, 19; 2020 Acts, ch 1062, §94 Referred to in §16.82, […]
422.11F Investment tax credits. 1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, 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 subchapter, less the credits allowed under section 422.12, shall be reduced […]
422.11G Venture capital fund investment tax credit. Repealed by 2010 Acts, ch 1138, §25, 26.
