Iowa Admin. Code r. 701-52.50

Current through Regsiter Vol. 46, No. 26, June 12, 2024
Rule 701-52.50 - Hoover presidential library tax credit

A Hoover presidential library tax credit is available according to the same requirements, conditions, and limitations as described in rule 701-42.57 (15E,422) and 261-Chapter 43.

This rule is intended to implement Iowa Code sections 15E.364 and 422.33(31) as enacted by 2021 Iowa Acts, House File 588, sections 1 and 3.

Iowa Admin. Code r. 701-52.50

Adopted by IAB April 6, 2022/Volume XLIV, Number 20, effective 5/11/2022