432.12K - FILM INVESTMENT TAX CREDIT. - Iowa Statutes

432.12K FILM INVESTMENT TAX CREDIT. The tax imposed under this chapter shall be reduced by an investment tax credit authorized pursuant to section 15.393, subsection 2, paragraph "b".          Section History: Recentrm 2007 Acts, ch 162, §11, 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