432.12J - FILM QUALIFIED EXPENDITURE TAX CREDIT. - Iowa Statutes

432.12J FILM QUALIFIED EXPENDITURE TAX CREDIT. The tax imposed under this chapter shall be reduced by a qualified expenditure tax credit authorized pursuant to section 15.393, subsection 2, paragraph "a".          Section History: Recentrm 2007 Acts, ch 162, §10, 13          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