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§ 422-11e — Iowa Law | CourtGPT
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  6. § 422-11e
Iowa Legal Code

§ 422-11e

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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, 422.7(13)(f), 422.7(13)(g), 422.7(14)(b), 422.16 Section applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2019 Acts, ch 161, §19