422.11G - VENTURE CAPITAL FUND INVESTMENT TAX CREDIT. - Iowa Statutes

422.11G VENTURE CAPITAL FUND INVESTMENT TAX CREDIT. The tax imposed under this division, less the credits allowed under section 422.12, shall be reduced by a venture capital fund investment tax credit authorized pursuant to section 15E.51.          Section History: Recent Form 2002 Acts, ch 1156, §2, 8; 2007 Acts, ch 161, §8, 22 Referred to in § 422.5, 422.16          Footnotes 2007 amendment to this section takes effect May 15, 2007, and applies retroactively to January 1, 2007, for tax years beginning on or after that date; 2007 Acts, ch 161, §22