190B.101 Definitions.
As used in this subchapter, unless the context otherwise requires:
1. “Department” means the department of revenue.
2. “Tax credit” means the from farm to food donation tax credit as established in this subchapter.
2013 Acts, ch 140, §139, 147; 2021 Acts, ch 80, §92
Section amended
Structure Iowa Code
Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES
Section 190B.101 - Definitions.
Section 190B.102 - Department of revenue — cooperation with other departments.
Section 190B.103 - From farm to food donation tax credit.
Section 190B.104 - From farm to food donation tax credit — eligibility.
Section 190B.106 - From farm to food donation tax credit — limits on claims.
Section 190B.201 - Iowa emergency food purchase program — fund.