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§ 190b-101 — Iowa Law | CourtGPT
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  5. Chapter 190b - Farm to Food Donation Tax Credit and Emergency Food Purchases/
  6. § 190b-101
Iowa Legal Code

§ 190b-101

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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