190B.105 From farm to food donation tax credit — claims filed by individuals who belong to business entities.
An individual may claim a from farm to food donation tax credit of a partnership, limited liability company, S corporation, estate, or trust electing to have income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings from the partnership, limited liability company, S corporation, estate, or trust.
2013 Acts, ch 140, §143, 147
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.105 - From farm to food donation tax credit — claims filed by individuals who belong to business entities.
Section 190B.106 - From farm to food donation tax credit — limits on claims.
Section 190B.201 - Iowa emergency food purchase program — fund.