Chapter 304 - ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS
- Rule 701-304.1 - School district surtax
- Rule 701-304.2 - Emergency medical services income surtax
- Rule 701-304.3 - Exemption credits
- Rule 701-304.4 - Tuition and textbook credit for expenses incurred for dependents attending grades kindergarten through 12 in Iowa
- Rule 701-304.5 - Nonresident and part-year resident credit
- Rule 701-304.6 - Out-of-state tax credits
- Rule 701-304.7 - Out-of-state tax credit for minimum tax
- Rule 701-304.8 - Withholding and estimated tax credits
- Rule 701-304.9 - Motor fuel credit
- Rule 701-304.10 - Alternative minimum tax credit for minimum tax paid in a prior tax year
- Rule 701-304.11 - Research activities credit
- Rule 701-304.12 - New jobs credit
- Rule 701-304.13 - Earned income credit
- Rule 701-304.14 - Investment tax credit-new jobs and income program and enterprise zone program
- Rule 701-304.15 - Child and dependent care credit
- Rule 701-304.16 - Franchise tax credit
- Rule 701-304.17 - Eligible housing business tax credit
- Rule 701-304.18 - Assistive device tax credit
- Rule 701-304.19 - Historic preservation and cultural and entertainment district tax credit for projects with Part 2 applications approved and tax credits reserved prior to July 1, 2014
- Rule 701-304.20 - Ethanol blended gasoline tax credit
- Rule 701-304.21 - Eligible development business investment tax credit
- Rule 701-304.22 - Venture capital credits
- Rule 701-304.23 - New capital investment program tax credits
- Rule 701-304.24 - Endow Iowa tax credit
- Rule 701-304.25 - Soy-based cutting tool oil tax credit
- Rule 701-304.26 - Wage-benefits tax credit
- Rule 701-304.27 - Wind energy production tax credit
- Rule 701-304.28 - Renewable energy tax credit
- Rule 701-304.29 - High quality job creation program
- Rule 701-304.30 - Economic development region revolving fund tax credit
- Rule 701-304.31 - Early childhood development tax credit
- Rule 701-304.32 - School tuition organization tax credit
- Rule 701-304.33 - E-85 gasoline promotion tax credit
- Rule 701-304.34 - Biodiesel blended fuel tax credit
- Rule 701-304.35 - Soy-based transformer fluid tax credit
- Rule 701-304.36 - Agricultural assets transfer tax credit and custom farming contract tax credit
- Rule 701-304.37 - Film qualified expenditure tax credit
- Rule 701-304.38 - Film investment tax credit
- Rule 701-304.39 - Ethanol promotion tax credit
- Rule 701-304.40 - Charitable conservation contribution tax credit
- Rule 701-304.41 - Redevelopment tax credit
- Rule 701-304.42 - High quality jobs program
- Rule 701-304.43 - Disaster recovery housing project tax credit
- Rule 701-304.44 - Deduction of credits
- Rule 701-304.45 - Aggregate tax credit limit for certain economic development programs
- Rule 701-304.46 - E-15 plus gasoline promotion tax credit
- Rule 701-304.47 - Geothermal heat pump tax credit
- Rule 701-304.48 - Solar energy system tax credit
- Rule 701-304.49 - Volunteer fire fighter, volunteer emergency medical services personnel member, and reserve peace officer tax credit
- Rule 701-304.50 - Taxpayers trust fund tax credit
- Rule 701-304.51 - From farm to food donation tax credit
- Rule 701-304.52 - Adoption tax credit
- Rule 701-304.53 - Workforce housing tax incentives program
- Rule 701-304.54 - Historic preservation and cultural and entertainment district tax credit for projects registered on or after July 1, 2014, and before August 15, 2016
- Rule 701-304.55 - Historic preservation and cultural and entertainment district tax credit for projects registered on or after August 15, 2016
- Rule 701-304.56 - Renewable chemical production tax credit program
- Rule 701-304.57 - Hoover presidential library tax credit
- Rule 701-304.58 - Employer child care tax credit