Iowa Code § 422.11E

Current through bills signed by governor as of 5/17/2024

Section 422.11E - Beginning farmer tax credit program

The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a beginning farmer tax credit as allowed under chapter 16, subchapter VIII, part 5, subpart B.

Iowa Code § 422.11E

Amended by 2020 Iowa, ch 1062, s 94, eff. 7/1/2020.

Added by 2019 Iowa HF 768, s 13, eff. 5/21/2019.

Referred to in §16.82, 422.7(13)(f), 422.7(13)(g), 422.7(14)(b), 422.16

Section applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2019 Acts, ch 161, §19