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