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§ 432-12o — Iowa Law | CourtGPT
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Iowa Legal Code

§ 432-12o

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432.12O Employer child care tax credit. The taxes imposed under this chapter shall be reduced by an employer child care tax credit allowed pursuant to section 237A.31. 2022 Acts, ch 1148, §26, 28 Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28