IOWA STATUTES AND CODES
422.11X - DISASTER RECOVERY HOUSING PROJECT TAX CREDIT.
422.11X DISASTER RECOVERY HOUSING PROJECT TAX CREDIT. The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a disaster recovery housing project tax credit allowed under section 16.211. Section History: Recent Form 2009 Acts, ch 100, §33, 35 Referred to in § 422.5, 422.16 Footnotes Section takes effect May 12, 2009, and applies to disaster recovery housing project costs incurred on or after May 12, 2009, and before July 1, 2010; 2009 Acts, ch 100, §35
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