432.12A Historic preservation tax credit.
The taxes imposed under this chapter shall be reduced by a historic preservation tax credit allowed under chapter 404A.
2002 Acts, ch 1003, §4, 5; 2007 Acts, ch 165, §7, 9; 2014 Acts, ch 1118, §11, 12; 2015 Acts, ch 30, §122; 2017 Acts, ch 29, §124
Structure Iowa Code
Chapter 432 - INSURANCE COMPANIES TAX
Section 432.1 - Tax on gross premiums — exclusions.
Section 432.2 - Mutual service corporations.
Section 432.3 - Receipts — certificate of authority.
Section 432.4 - Deduction for debts.
Section 432.5 - Risk retention groups.
Section 432.6 - Personal and real property.
Section 432.9 - Debts deductible.
Section 432.10 - Sufficiency of remitted tax — notice.
Section 432.11 - Premium tax exemption for basic benefit health plans.
Section 432.12 - Premium tax credit for employer sponsored health plan premium credit.
Section 432.12A - Historic preservation tax credit.
Section 432.12B - Venture capital fund investment tax credit.
Section 432.12C - Investment tax credits.
Section 432.12D - Endow Iowa tax credit.
Section 432.12E - Tax credits for wind energy production and renewable energy.
Section 432.12F - Economic development region revolving fund contribution tax credits.
Section 432.12G - Workforce housing investment tax credit.
Section 432.12H - Tax credit for certain sales taxes paid by third-party developers.
Section 432.12I - Iowa fund of funds tax credit.
Section 432.12J - Film qualified expenditure tax credit.
Section 432.12K - Film investment tax credit.
Section 432.12L - Redevelopment tax credit.
Section 432.12M - Innovation fund investment tax credit.
Section 432.12N - Hoover presidential library tax credit.
Section 432.13 - Premium tax exemption — hawk-i program — state employee benefits.