Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES > 422.11G - VENTURE CAPITAL FUND INVESTMENT TAX CREDIT.

422.11G - VENTURE CAPITAL FUND INVESTMENT TAX CREDIT.

        422.11G  VENTURE CAPITAL FUND INVESTMENT TAX CREDIT.         The tax imposed under this division, less the credits allowed      under section 422.12, shall be reduced by a venture capital fund      investment tax credit authorized pursuant to section 15E.51.
         Section History: Recent Form
         2002 Acts, ch 1156, §2, 8; 2007 Acts, ch 161, §8, 22         Referred to in § 422.5, 422.16
         Footnotes
         2007 amendment to this section takes effect May 15, 2007, and      applies retroactively to January 1, 2007, for tax years beginning on      or after that date; 2007 Acts, ch 161, §22