Iowa Admin. Code r. 701-52.44

Current through Register Vol. 46, No. 25, May 29, 2024
Rule 701-52.44 - Solar energy system tax credit

For tax years beginning on or after January 1, 2012, a solar energy system tax credit is available for business property described in Sections 48(a)(2)(A)(i)(II) and 48(a)(2)(A)(i)(III) of the Internal Revenue Code and located in Iowa. The credit is available according to the same requirements, conditions, and limitations as described in rule 701-42.48 (422).

This rule is intended to implement Iowa Code section 422.33.

Iowa Admin. Code r. 701-52.44

ARC 0361C, IAB 10/3/12, effective 11/7/12; ARC 1303C, IAB 2/5/2014, effective 3/12/2014
Amended by IAB October 15, 2014/Volume XXXVII, Number 8, effective 11/19/2014
Amended by IAB February 1, 2017/Volume XXXIX, Number 16, effective 3/8/2017
Amended by IAB April 21, 2021/Volume XLIII, Number 22, effective 5/26/2021