Iowa Code § 432.12O

Current through March 29, 2024

Section 432.12O - Employer child care tax credit

The taxes imposed under this chapter shall be reduced by an employer child care tax credit allowed pursuant to section 237A.31.

Iowa Code § 432.12O

2022 Acts, ch 1148, § 26, 28

Added by 2022 Iowa, ch 1148, s 26, eff. 7/1/2022.

Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28