422.11J - TAX CREDITS FOR WIND ENERGY PRODUCTION AND RENEWABLE ENERGY. - Iowa Statutes

422.11J TAX CREDITS FOR WIND ENERGY PRODUCTION AND RENEWABLE ENERGY. The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by tax credits for wind energy production allowed under chapter 476B and for renewable energy allowed under chapter 476C.          Section History: Recent Form 2004 Acts, ch 1175, §404, 418; 2005 Acts, ch 160, §1, 14; 2007 Acts, ch 161, §11, 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