422.11U - FILM INVESTMENT TAX CREDIT. - Iowa Statutes

422.11U FILM INVESTMENT TAX CREDIT. The taxes imposed under this division, less the credit allowed under section 422.12, shall be reduced by an investment tax credit authorized pursuant to section 15.393, subsection 2, paragraph "b".          Section History: Recent Form 2007 Acts, ch 162, §6, 13; 2008 Acts, ch 1031, §50 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