432.12C Investment tax credits.
1. The tax imposed under this chapter shall be reduced by an investment tax credit authorized pursuant to section 15E.43 for an investment in a qualifying business.
2. The taxes imposed under this chapter shall be reduced by investment tax credits authorized pursuant to section 15.333A and section 15E.193B, subsection 6, Code 2014.
2002 Acts, ch 1006, §10, 13; 2006 Acts, ch 1158, §60; 2013 Acts, ch 70, §21; 2013 Acts, ch 90, §106; 2014 Acts, ch 1130, §40; 2015 Acts, ch 138, §123, 126, 127
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.