422.11T - FILM QUALIFIED EXPENDITURE TAX CREDIT. - Iowa Statutes

422.11T FILM QUALIFIED EXPENDITURE TAX CREDIT. The taxes imposed under this division, less the credit allowed under section 422.12, shall be reduced by a qualified expenditure tax credit authorized pursuant to section 15.393, subsection 2, paragraph "a".          Section History: Recent Form 2007 Acts, ch 162, §5, 13; 2008 Acts, ch 1031, §49 Referred to in § 422.5, 422.16          Footnotes Section takes effect May 17, 2007, and applies retroactively to tax years beginning on or after January 1, 2007; 2007 Acts, ch 162, §13