reglab/housing_qa huggingface dataset:
IA Code § 422.11Z (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11Z - Innovation fund investment tax credits.

422.11Z Innovation fund investment tax credits.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by an innovation fund investment tax credit allowed under section 15E.52.  2011 Acts, ch 130, §41, 47, 71; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  Code editor directive applied
IA Code § 422.12A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12A - Adoption tax credit.

422.12A Adoption tax credit.   1. For purposes of this section, unless the context otherwise requires:   a. “Adoption” means the permanent placement in this state of a child by the department of human services, by an adoption service provider as defined in section 600A.2, or by an agency that meets the provisions of the interstate compact in section 232.158.   b. “Child” means an individual who is under the age of eighteen years.   c. “Qualified adoption expenses” means unreimbursed expenses paid or incurred in connection with the adoption of a child, including medical and hospital expenses of the biological mother which are incident to the child’s birth, welfare agency fees, legal fees, and all other fees and costs which relate to the adoption of a child. “Qualified adoption expenses” does not include expenses paid or incurred in violation of state or federal law.   2. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by an adoption tax credit equal to the amount of qualified adoption expenses paid or incurred by the taxpayer in connection with the adoption of a child by the taxpayer, not to exceed five thousand dollars per adoption.   3. Any credit in excess of the tax liability is refundable. In lieu of claiming a refund, the taxpayer may elect to have the overpayment shown on the taxpayer’s final, completed return credited to the tax liability for the following tax year.   4. The credit under this section with respect to any qualified adoption expense shall be allowed during a tax year as follows:   a. For any qualified adoption expense paid or incurred prior to or during the tax year in which the adoption becomes final, the tax year in which the adoption becomes final.   b. For any qualified adoption expense paid or incurred after the tax year in which the adoption becomes final, the tax year in which an adoption expense is paid or incurred.   5. The department of revenue and the department of human services shall each adopt rules to jointly administer this section.  2014 Acts, ch 1113, §1, 3; 2016 Acts, ch 1128, §5, 17, 26; 2017 Acts, ch 113, §2; 2019 Acts, ch 152, §61 – 63; 2020 Acts, ch 1062, §94  Referred to in §422.9, 422.16  2016 amendment to subsection 2 takes effect January 1, 2017, and applies to tax years beginning on or after that date;  2016 Acts, ch 1128, §17, 26  2019 amendments to section apply retroactively to January 1, 2019, for tax years beginning on or after that date;  2019 Acts, ch 152, §63  Code editor directive applied
IA Code § 422.12B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12B - Earned income tax credit.

422.12B Earned income tax credit.   1. a. The taxes imposed under this subchapter less the credits allowed under section 422.12 shall be reduced by an earned income credit equal to the following percentage of the federal earned income credit provided in section 32 of the Internal Revenue Code:   (1) For the tax year beginning in the 2013 calendar year, fourteen percent.   (2) For tax years beginning on or after January 1, 2014, fifteen percent.   b. Any credit in excess of the tax liability is refundable.   2. Married taxpayers electing to file separate returns or filing separately on a combined return may avail themselves of the earned income credit by allocating the earned income credit to each spouse in the proportion that each spouse’s respective earned income bears to the total combined earned income. Taxpayers affected by the allocation provisions of section 422.8 shall be permitted a deduction for the credit only in the amount fairly and equitably allocable to Iowa under rules prescribed by the director.  89 Acts, ch 268, §6; 90 Acts, ch 1171, §4; 91 Acts, ch 159, §14; 91 Acts, ch 215, §3; 2000 Acts, ch 1146, §5, 9, 11; 2007 Acts, ch 161, §1, 22; 2013 Acts, ch 123, §70, 71; 2020 Acts, ch 1062, §94  Referred to in §2.48, 422.16  For future amendment to subsection 2, effective on or after January 1, 2023, contingent upon meeting certain net general fund revenue criteria, see 2018 Acts, ch 1161, §123, 133, 134  Meaning of "Internal Revenue Code" for tax years beginning during the 2018 calendar year;  2018 Acts, ch 1161, §62, 66  Code editor directive applied
IA Code § 422.12D (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12D - Income tax checkoff for the Iowa state fair foundation fund.

422.12D Income tax checkoff for the Iowa state fair foundation fund. Repealed by its own terms;  2014 Acts, ch 1141, §59, 61, 62  . See §422.12I.
IA Code § 422.12E (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12E - Income tax return checkoffs limited — notification of repeal.

422.12E Income tax return checkoffs limited — notification of repeal.   1. There shall be allowed no more than four income tax return checkoffs on each income tax return. For tax years beginning on or after January 1, 2017, when the same four income tax return checkoffs have been provided on the income tax return for two consecutive tax years, the two checkoffs for which the least amount has been contributed, in the aggregate for the first tax year and through March 15 after the end of the second tax year, are repealed on December 31 after the end of the second tax year and shall be removed from the return form.   2. If more checkoffs are enacted in the same session of the general assembly than there is space for inclusion on the individual tax return form, the checkoffs with the earliest date of enactment as determined pursuant to section 3.7 for which there is space for inclusion on the return form shall be included on the return form, and all other checkoffs enacted during that session of the general assembly are repealed on December 31 of the year of enactment. If more checkoffs are enacted in the same session of the general assembly than there is space for inclusion on the individual income tax form and it is indeterminable which checkoffs have the earliest date of enactment pursuant to section 3.7, the director shall determine which checkoffs shall be included on the return form, and all other checkoffs not included on the return form shall be repealed on December 31 of the year of enactment and shall not be included on the return form.   3. a. By July 1 of the year in which two checkoffs are repealed pursuant to subsection 1, the department shall notify the Iowa Code editor which two checkoffs received the least amount of contributions and are repealed.   b. By September 1 of any applicable year, the department shall notify the Iowa Code editor of any repeal pursuant to subsection 2.  93 Acts, ch 144, §4, 6; 94 Acts, ch 1199, §3 – 6; 2004 Acts, ch 1175, §437, 439; 2007 Acts, ch 186, §14; 2016 Acts, ch 1138, §34, 35; 2017 Acts, ch 144, §6, 14; 2019 Acts, ch 152, §49  Referred to in §422.12G, 422.12H, 422.12I, 422.12K, 422.16  Joint checkoff for veterans trust fund and volunteer fire fighter preparedness fund; §422.12G  Checkoff for fish and game protection fund; §422.12H  Checkoff for Iowa state fair foundation; §422.12I  Checkoff for child abuse prevention program fund; §422.12K  For checkoffs allowed for tax years beginning January 1, 2016, January 1, 2017, and January 1, 2018, see  2016 Acts, ch 1138, §33
IA Code § 422.12F (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12F - Income tax checkoff for child abuse prevention program fund.

422.12F Income tax checkoff for child abuse prevention program fund. Repealed by its own terms;  2010 Acts, ch 1193, §159, 163  .
IA Code § 422.12G (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12G - Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.

422.12G Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.   1. A person who files an individual or a joint income tax return with the department of revenue under section 422.13 may designate one dollar or more to be paid jointly to the veterans trust fund created in section 35A.13 and to the volunteer fire fighter preparedness fund created in section 100B.13. If the refund due on the return or the payment remitted with the return is insufficient to pay the additional amount designated by the taxpayer, the amount designated shall be reduced to the remaining amount of refund or the remaining amount remitted with the return. The designation of a contribution under this section is irrevocable.   2. The director of revenue shall draft the income tax form to allow the designation of contributions to the veterans trust fund and to the volunteer fire fighter preparedness fund as one checkoff on the tax return. The department of revenue, on or before January 31, shall transfer one-half of the total amount designated on the tax return forms due in the preceding calendar year to the veterans trust fund and the remaining one-half to the volunteer fire fighter preparedness fund. However, before a checkoff pursuant to this section shall be permitted, all liabilities on the books of the department of administrative services and accounts identified as owing under section 8A.504 shall be satisfied.   3. The department of revenue shall adopt rules to administer this section.   4. This section is subject to repeal under section 422.12E.  2019 Acts, ch 152, §50  Referred to in §422.16  For future amendment to subsection 2 effective upon the later of January 1, 2021, or the effective date of rules adopted by the department of revenue to implement 2020 Acts, ch 1064, see 2020 Acts, ch 1064, §17, 28; 2020 Acts, ch 1118, §73, 74
IA Code § 422.12H (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12H - Income tax checkoff for fish and game protection fund.

422.12H Income tax checkoff for fish and game protection fund.   1. A person who files an individual or a joint income tax return with the department of revenue under section 422.13 may designate a contribution to the state fish and game protection fund authorized pursuant to section 456A.16.   2. This section is subject to repeal under section 422.12E.  2006 Acts, ch 1158, §28; 2019 Acts, ch 152, §51  Referred to in §422.16
IA Code § 422.12I (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12I - Income tax checkoff for the Iowa state fair foundation fund.

422.12I Income tax checkoff for the Iowa state fair foundation fund.   1. A person who files an individual or a joint income tax return with the department of revenue under section 422.13 may designate one dollar or more to be paid to the foundation fund of the Iowa state fair foundation as established in section 173.22. If the refund due on the return or the payment remitted with the return is insufficient to pay the amount designated by the taxpayer to the foundation fund, the amount designated shall be reduced to the remaining amount of the refund or the remaining amount remitted with the return. The designation of a contribution to the foundation fund under this section is irrevocable.   2. The director of revenue shall draft the income tax form to allow the designation of contributions to the foundation fund on the tax return. The department, on or before January 31, shall transfer the total amount designated on the tax form due in the preceding year to the foundation fund. However, before a checkoff pursuant to this section shall be permitted, all liabilities on the books of the department of administrative services and accounts identified as owing under section 8A.504 shall be satisfied.   3. The Iowa state fair board may authorize payment from the foundation fund for purposes of supporting foundation activities.   4. The department of revenue shall adopt rules to implement this section.   5. This section is subject to repeal under section 422.12E.  2019 Acts, ch 152, §52  Referred to in §173.22, 422.16  For future amendment to subsection 2 effective upon the later of January 1, 2021, or the effective date of rules adopted by the department of revenue to implement 2020 Acts, ch 1064, see 2020 Acts, ch 1064, §18, 28; 2020 Acts, ch 1118, §73, 74
IA Code § 422.12J (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12J - Income tax checkoff for Iowa election campaign fund.

422.12J Income tax checkoff for Iowa election campaign fund. Repealed by 2017 Acts, ch 144, §13, 14.
IA Code § 422.12K (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12K - Income tax checkoff for child abuse prevention program fund.

422.12K Income tax checkoff for child abuse prevention program fund.   1. A person who files an individual or a joint income tax return with the department of revenue under section 422.13 may designate one dollar or more to be paid to the child abuse prevention program fund created in section 235A.2. If the refund due on the return or the payment remitted with the return is insufficient to pay the additional amount designated by the taxpayer to the child abuse prevention program fund, the amount designated shall be reduced to the remaining amount remitted with the return. The designation of a contribution to the child abuse prevention program fund under this section is irrevocable.   2. The director of revenue shall draft the income tax form to allow the designation of contributions to the child abuse prevention program fund on the tax return. The department of revenue, on or before January 31, shall transfer the total amount designated on the tax return forms due in the preceding calendar year to the child abuse prevention program fund. However, before a checkoff pursuant to this section shall be permitted, all liabilities on the books of the department of administrative services and accounts identified as owing under section 8A.504 shall be satisfied.   3. The department of human services may authorize payment of moneys from the child abuse prevention program fund in accordance with section 235A.2.   4. The department of revenue shall adopt rules to administer this section.   5. This section is subject to repeal under section 422.12E.  2012 Acts, ch 1097, §4, 6; 2017 Acts, ch 144, §7, 14  Referred to in §422.16  For future amendment to subsection 2 effective upon the later of January 1, 2021, or the effective date of rules adopted by the department of revenue to implement 2020 Acts, ch 1064, see 2020 Acts, ch 1064, §19, 28; 2020 Acts, ch 1118, §73, 74
IA Code § 422.12L (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12L - Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.

422.12L Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund. Repealed by its own terms;  2014 Acts, ch 1141, §60   – 62. See §422.12G.
IA Code § 422.12M (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12M - Income tax form — indication of dependent child health care coverage.

422.12M Income tax form — indication of dependent child health care coverage. Repealed by 2017 Acts, ch 161, §1 – 3.  Section repeal takes effect May 11, 2017, and applies retroactively to January 1, 2017, for tax years beginning on or after that date;  2017 Acts, ch 161, §2, 3
IA Code § 422.12N (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.12N - Geothermal heat pump tax credit.

422.12N Geothermal heat pump tax credit.   1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a geothermal heat pump tax credit equal to twenty percent of the federal residential energy efficient property tax credit allowed for geothermal heat pumps provided in section 25D(a)(5) of the Internal Revenue Code for residential property located in Iowa.   2. Any credit in excess of the tax liability is not refundable but the excess for the tax year may be credited to the tax liability for the following ten years or until depleted, whichever is earlier.   3. The department shall accept and approve applications on a first-come, first-served basis until the maximum amount of tax credits that may be claimed pursuant to subsection 4 is reached. If for a tax year the aggregate amount of tax credits applied for exceeds the amount specified in subsection 4, the department shall establish a wait list for tax credits. Valid applications filed by the taxpayer by May 1 following the year of the installation but not approved by the department shall be placed on a wait list in the order the applications were received and those applicants shall be given priority for having their applications approved in succeeding years. Placement on a wait list pursuant to this subsection shall not constitute a promise binding the state. The availability of a tax credit and approval of a tax credit application pursuant to this section in a future year is contingent upon the availability of tax credits in that particular year.   4. a. The cumulative value of tax credits claimed annually by applicants pursuant to this section shall not exceed one million dollars.   b. If an amount of tax credits available for a tax year pursuant to paragraph “a” goes unclaimed, the amount of the unclaimed tax credits shall be made available for the following tax year in addition to, and cumulated with, the amount available pursuant to paragraph “a” for the following tax year.   5. The director of revenue shall adopt rules to implement this section.  2019 Acts, ch 152, §67 – 69; 2020 Acts, ch 1062, §94  Referred to in §422.16  Code editor directive applied
IA Code § 422.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.14 - Return by fiduciary.

422.14 Return by fiduciary.   1. A fiduciary subject to taxation under this subchapter, as provided in section 422.6, shall make a return, signed in accordance with forms and rules prescribed by the director, for the individual, estate, or trust for whom or for which the fiduciary acts, if the taxable income thereof amounts to six hundred dollars or more. A nonresident fiduciary shall file a copy of the federal income tax return for the current tax year with the return required by this section.   2. Under such regulations as the director may prescribe, a return may be made by one of two or more joint fiduciaries.   3. Fiduciaries required to make returns under this subchapter shall be subject to all the provisions of this subchapter which apply to individuals.  [C35, §6943-f14; C39, §6943.046; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.14]  89 Acts, ch 251, §16; 2020 Acts, ch 1062, §94  Referred to in §29C.24, 421.59, 421.60, 422.13, 422.16  Code editor directive applied
IA Code § 422.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.15 - Information at source.

422.15 Information at source.   1. Every person or corporation being a resident of or having a place of business in this state, including lessees or mortgagors of real or personal property, fiduciaries, employers and all officers and employees of the state or of any political subdivision of the state, or agent of the person or corporation, having the control, receipt, custody, disposal or payment of interest other than interest coupons payable to bearer, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, unemployment compensation, royalties, patronage dividends, or other fixed or determinable annual or periodical gains, profits and income, in an amount sufficient to require that an information return be filed under the Internal Revenue Code if the income is subject to federal tax, paid or payable during any year to any individual, whether a resident of this state or not, shall make a complete information return under such regulations and in such form and manner and to such extent as may be prescribed by the director. However, the person or corporation shall not be required to file an information return if the information is available to the department from the internal revenue service.   2. Every partnership, including limited partnerships, doing business in this state, or deriving income from sources within this state as defined in section 422.32, subsection 1, paragraph “g”, shall make a return, stating specifically the net income and capital gains or losses reported on the federal partnership return, the names and addresses of the partners, and their respective shares in said amounts.   3. Every fiduciary shall make a return for the individual, estate, or trust for whom or for which the fiduciary acts, and shall set forth in such return the taxable income, the names and addresses of the beneficiaries, and the amounts distributed or distributable to each as reported on the federal fiduciary income tax return. Such return may be made by one or two or more joint fiduciaries.   4. Notwithstanding subsections 1, 2, and 3, or any other provision of this chapter, withholding of income tax and any reporting requirement shall not be imposed upon a person, corporation, or withholding agent or any payor of deferred compensation, pensions, or annuities with regard to such payments made to a nonresident of the state.  [C35, §6943-f15; C39, §6943.047; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.15; 82 Acts, ch 1103, §1110]  92 Acts, ch 1224, §3, 4  ; 92 Acts, 2nd Ex, ch 1001, §237, 250  ; 2004 Acts, ch 1021, §110, 117, 118; 2013 Acts, ch 140, §122 – 124; 2014 Acts, ch 1092, §160; 2017 Acts, ch 29, §120  Referred to in §15.107, 29C.24, 421.27, 422.13, 422.16, 422.38