Iowa Admin. Code r. 701-601.26

Current through Register Vol. 47, No. 13, December 25, 2024
Rule 701-601.26 - Employer child care tax credit

An employer child care tax credit is available according to the same requirements, conditions, and limitations as described in rule 701-304.58 (237A) and 261-Chapter 57.

This rule is intended to implement Iowa Code section 237A.31.

Iowa Admin. Code r. 701-601.26

ARC 8201C, IAB 8/21/24, effective 9/25/24