190B.103 From farm to food donation tax credit.
A from farm to food donation tax credit is allowed against the taxes imposed in chapter 422, subchapters II and III, as provided in this subchapter.
2013 Acts, ch 140, §141, 147; 2020 Acts, ch 1062, §94; 2021 Acts, ch 80, §94
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.