Iowa Admin. Code r. 701-58.25
Current through Register Vol. 47, No. 5, September 4, 2024
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 422.60(14) as enacted by 2021 Iowa Acts, House File 588, sections 1 and 4.
Iowa Admin. Code r. 701-58.25