reglab/housing_qa huggingface dataset:
IA Code § 421B.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.11 - Director of revenue — powers and duties.

421B.11 Director of revenue — powers and duties.   1. The director of revenue may adopt rules for the enforcement of this chapter and the director is empowered to and may from time to time undertake and make or cause to be made such cost surveys for the state or such trading area or areas as the director shall deem necessary and it shall be permissible to use such cost survey as provided in section 421B.7, subsection 2, and section 421B.8, subsection 2.   2. The director of revenue may, upon notice and after hearing, suspend or revoke any permit issued under the provisions of the cigarette tax chapter and the rules of the director promulgated thereunder, for failure of the permit holder to comply with any provision of this unfair cigarette sales chapter or any rule adopted thereunder. The suspension or revocation of a permit shall be for a period of not less than six months from the date of suspension or revocation, and no permit shall be issued for the location designated in the suspended or revoked permit, during the period of suspension or revocation.   3. Judicial review of the actions of the director may be sought in accordance with chapter 17A and section 423.38.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.11]  C93, §421B.11  2003 Acts, ch 44, §114; 2003 Acts, ch 108, §71; 2003 Acts, ch 145, §286  ; 2003 Acts, 1st Ex, ch 2, §183, 205  ; 2018 Acts, ch 1041, §127
IA Code § 422.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.1 - Classification of chapter.

422.1 Classification of chapter.   The provisions of this chapter are herein classified and designated as follows:   1. Subchapter I Introductory provisions.   2. Subchapter II Personal net income tax.   3. Subchapter III Business tax on corporations.   4. Subchapter IV Repealed by  2003 Acts, 1st Ex., ch. 2, §151, 205  ;   see chapter 423.   5. Subchapter V Taxation of financial   institutions.   6. Subchapter VI Administration.   7. Subchapter VII Estimated taxes by   corporations and   financial institutions.   8. Subchapter VIII Allocation of revenues.   9. Subchapter IX Fuel tax credit.   10. Subchapter X  Repealed by 2009 Acts, ch. 179, §152, 153  .  [C35, §6943-f1; C39, §6943.033; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.1]  2006 Acts, ch 1010, §100; 2011 Acts, ch 34, §97; 2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 422.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.2 - Purpose or object.

422.2 Purpose or object.   This chapter shall be known as the “Property Relief Act”, and shall have for its purpose the direct replacement of taxes already levied or to be levied on property to the extent of the net revenue obtained from the taxes imposed herein, which shall be apportioned back to the credit of individual taxpayers on the basis of the assessed valuation of taxable property as provided in subchapter VIII of this chapter.  [C35, §6943-f2; C39, §6943.034; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.2]  2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 422.5A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.5A - Tax rates.

422.5A Tax rates.   The tax imposed in section 422.5 shall be calculated at the following rates:   1. On all taxable income from 0 through $1,000, the rate of 0.33 percent.   2. On all taxable income exceeding $1,000 but not exceeding $2,000, the rate of 0.67 percent.   3. On all taxable income exceeding $2,000 but not exceeding $4,000, the rate of 2.25 percent.   4. On all taxable income exceeding $4,000 but not exceeding $9,000, the rate of 4.14 percent.   5. On all taxable income exceeding $9,000 but not exceeding $15,000, the rate of 5.63 percent.   6. On all taxable income exceeding $15,000 but not exceeding $20,000, the rate of 5.96 percent.   7. On all taxable income exceeding $20,000 but not exceeding $30,000, the rate of 6.25 percent.   8. On all taxable income exceeding $30,000 but not exceeding $45,000, the rate of 7.44 percent.   9. On all taxable income exceeding $45,000, the rate of 8.53 percent.  2018 Acts, ch 1161, §73, 97, 98  Referred to in §421.27, 422.5, 422.16, 422.25A  For future amendment to this section, effective on or after January 1, 2023, contingent upon the meeting of certain net general fund revenue criteria, see 2018 Acts, ch 1161, §107, 133, 134
IA Code § 422.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.6 - Income from estates or trusts.

422.6 Income from estates or trusts.   1. The tax imposed by section 422.5 less the amounts of nonrefundable credits allowed under this subchapter apply to and are a charge against estates and trusts with respect to their taxable income, and the rates are the same as those applicable to individuals. The fiduciary shall make the return of income for the estate or trust for which the fiduciary acts, whether the income is taxable to the estate or trust or to the beneficiaries. However, for tax years ending after August 5, 1997, if the trust is a qualified preneed funeral trust as set forth in section 685 of the Internal Revenue Code and the trustee has elected the special tax treatment under section 685 of the Internal Revenue Code, neither the trust nor the beneficiary is subject to Iowa income tax on income accruing to the trust.   2. The beneficiary of a trust who receives an accumulation distribution shall be allowed credit without interest for the Iowa income taxes paid by the trust attributable to the accumulation distribution in a manner corresponding to the provisions for credit under the federal income tax relating to accumulation distributions as contained in the Internal Revenue Code. The trust is not entitled to a refund of taxes paid on the distributions. The trust shall maintain detailed records to verify the computation of the tax.  [C35, §6943-f6; C39, §6943.038; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.6]  83 Acts, ch 179, §4, 25; 84 Acts, ch 1305, §28; 88 Acts, ch 1028, §12; 89 Acts, ch 251, §12; 91 Acts, ch 159, §8; 97 Acts, ch 23, §42; 98 Acts, ch 1078, §4, 11; 99 Acts, ch 95, §4, 12, 13; 2002 Acts, ch 1145, §8; 2006 Acts, ch 1158, §11; 2019 Acts, ch 24, §104; 2020 Acts, ch 1062, §94  Referred to in §422.14, 422.16, 422.25A  Code editor directive applied
IA Code § 422.10A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.10A - Geothermal tax credit.

422.10A Geothermal tax credit. Repealed by 2018 Acts, ch 1161, §42, 44, 46.
IA Code § 422.10B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.10B - Renewable chemical production tax credit.

422.10B Renewable chemical production tax credit.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a renewable chemical production tax credit allowed under section 15.319. This section is repealed January 1, 2033.  2016 Acts, ch 1065, §12, 15, 16; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  For restrictions on the issuance and claiming of renewable chemical production tax credits under §15.319, see  2016 Acts, ch 1065, §14  Section takes effect April 6, 2016, and applies to renewable chemicals produced in the state from biomass feedstock on or after January 1, 2017;  2016 Acts, ch 1065, §15, 16  Code editor directive applied
IA Code § 422.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11 - Franchise tax credit.

422.11 Franchise tax credit.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a franchise tax credit. A taxpayer who is a shareholder in a financial institution, as defined in section 581 of the Internal Revenue Code, which has in effect for the tax year an election under subchapter S of the Internal Revenue Code, or is a member of a financial institution organized as a limited liability company under chapter 524 that is taxed as a partnership for federal income tax purposes, shall compute the amount of the tax credit by recomputing the amount of tax under this subchapter by reducing the taxable income of the taxpayer by the taxpayer’s pro rata share of the items of income and expense of the financial institution and subtracting the credits allowed under section 422.12. This recomputed tax shall be subtracted from the amount of tax computed under this subchapter after the deduction for credits allowed under section 422.12. The resulting amount, which shall not exceed the taxpayer’s pro rata share of the franchise tax paid by the financial institution, is the amount of the franchise tax credit allowed.  97 Acts, ch 154, §1, 3; 2004 Acts, ch 1141, §46; 2006 Acts, ch 1158, §16; 2007 Acts, ch 161, §2, 22; 2020 Acts, ch 1062, §94  Referred to in §2.48, 422.5, 422.16  Code editor directive applied
IA Code § 422.11A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11A - New jobs tax credit.

422.11A New jobs tax credit.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a new jobs tax credit. An industry which has entered into an agreement under chapter 260E and which has increased its base employment level by at least ten percent within the time set in the agreement or, in the case of an industry without a base employment level, adds new jobs within the time set in the agreement is entitled to this new jobs tax credit for the tax year selected by the industry. In determining if the industry has increased its base employment level by ten percent or added new jobs, only those new jobs directly resulting from the project covered by the agreement and those directly related to those new jobs shall be counted. The amount of this credit is equal to the product of six percent of the taxable wages upon which an employer is required to contribute to the state unemployment compensation fund, as defined in section 96.1A, subsection 36, times the number of new jobs existing in the tax year that directly result from the project covered by the agreement or new jobs that directly result from those new jobs. The tax year chosen by the industry shall either begin or end during the period beginning with the date of the agreement and ending with the date by which the project is to be completed under the agreement. An individual may claim the new jobs tax credit allowed a partnership, subchapter S corporation, or estate or trust electing to have the income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings of the partnership, subchapter S corporation, or estate or trust. Any credit in excess of the tax liability for the tax year may be credited to the tax liability for the following ten tax years or until depleted, whichever is the earlier. For purposes of this section, “agreement”, “industry”, “new job”, and “project” mean the same as defined in section 260E.2 and “base employment level” means the number of full-time jobs an industry employs at the plant site which is covered by an agreement under chapter 260E on the date of that agreement.  85 Acts, ch 32, §80; 89 Acts, ch 251, §14; 91 Acts, ch 159, §11; 2007 Acts, ch 161, §3, 22; 2020 Acts, ch 1062, §92, 94  Referred to in §2.48, 422.5, 422.16  See Code editor’s note on simple harmonization at the beginning of this Code volume  Code editor directive applied  Section amended
IA Code § 422.11B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11B - Minimum tax credit.

422.11B Minimum tax credit.   1. a. There is allowed as a credit against the tax determined in section 422.5, subsection 1, for a tax year an amount equal to the minimum tax credit for that tax year.   b. The minimum tax credit for a tax year is the excess, if any, of the net minimum tax imposed for all prior tax years beginning on or after January 1, 1987, over the amount allowable as a credit under this section for those prior tax years.   2. a. The allowable credit under subsection 1 for a tax year shall not exceed the excess, if any, of the tax determined in section 422.5, subsection 1, over the state alternative minimum tax as determined in section 422.5, subsection 2.   b. The net minimum tax for a tax year is the excess, if any, of the tax determined in section 422.5, subsection 2, for the tax year over the tax determined in section 422.5, subsection 1, for the tax year.  89 Acts, ch 285, §4; 2006 Acts, ch 1158, §17, 18; 2009 Acts, ch 133, §243; 2018 Acts, ch 1161, §86, 97, 98  Referred to in §2.48, 422.5, 422.16  For future amendment to this section, effective on or after January 1, 2023, contingent upon meeting certain net general fund revenue criteria, see 2018 Acts, ch 1161, §121, 133, 134  2018 amendment effective January 1, 2019, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §97, 98
IA Code § 422.11C (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11C - Workforce housing investment tax credit.

422.11C Workforce housing investment tax credit.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a workforce housing investment tax credit allowed under section 15.355, subsection 3.  2014 Acts, ch 1130, §19, 24 – 26; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  Code editor directive applied
IA Code § 422.11D (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11D - Historic preservation tax credit.

422.11D Historic preservation tax credit.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a historic preservation tax credit allowed under chapter 404A.  2000 Acts, ch 1194, §10; 2005 Acts, ch 179, §64; 2007 Acts, ch 161, §5, 22; 2007 Acts, ch 165, §4, 9; 2012 Acts, ch 1138, §31; 2014 Acts, ch 1118, §8, 12; 2015 Acts, ch 30, §116; 2017 Acts, ch 29, §119; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  Code editor directive applied
IA Code § 422.11E (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11E - Beginning farmer tax credit program.

422.11E Beginning farmer tax credit program.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a beginning farmer tax credit as allowed under chapter 16, subchapter VIII, part 5, subpart B.  2019 Acts, ch 161, §13, 18, 19; 2020 Acts, ch 1062, §94  Referred to in §16.82, 422.5, 422.16  Section applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2019 Acts, ch 161, §19  Code editor directive applied
IA Code § 422.11F (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11F - Investment tax credits.

422.11F Investment tax credits.   1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by an investment tax credit authorized pursuant to section 15E.43 for an investment in a qualifying business.   2. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by investment tax credits authorized pursuant to section 15.333 and section 15E.193B, subsection 6, Code 2014.  2002 Acts, ch 1006, §7, 13; 2006 Acts, ch 1158, §19; 2007 Acts, ch 161, §7, 22; 2014 Acts, ch 1130, §36; 2015 Acts, ch 138, §120, 126, 127; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  Code editor directive applied
IA Code § 422.11G (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11G - Venture capital fund investment tax credit.

422.11G Venture capital fund investment tax credit. Repealed by 2010 Acts, ch 1138, §25, 26.
IA Code § 422.11H (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11H - Endow Iowa tax credit.

422.11H Endow Iowa tax credit.   The tax imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by an endow Iowa tax credit authorized pursuant to section 15E.305.  2003 Acts, 1st Ex, ch 2, §84, 89; 2007 Acts, ch 161, §9, 22; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  Code editor directive applied
IA Code § 422.11I (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11I - Geothermal heat pump tax credit.

422.11I Geothermal heat pump tax credit. Repealed by 2018 Acts, ch 1161, §42, 44, 46. See §422.12N.
IA Code § 422.11J (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11J - Tax credits for wind energy production and renewable energy.

422.11J Tax credits for wind energy production and renewable energy.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by tax credits for wind energy production allowed under chapter 476B and for renewable energy allowed under chapter 476C.  2004 Acts, ch 1175, §404, 418; 2005 Acts, ch 160, §1, 14; 2007 Acts, ch 161, §11, 22; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  Code editor directive applied
IA Code § 422.11K (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11K - Economic development region revolving fund contribution tax credit.

422.11K Economic development region revolving fund contribution tax credit. Repealed by 2010 Acts, ch 1138, §15, 16.
IA Code § 422.11M (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11M - Agricultural assets transfer tax credit.

422.11M Agricultural assets transfer tax credit. Repealed by 2019 Acts, ch 161, §15, 18, 19.  2019 repeal applies retroactively to January 1, 2019, for tax years beginning on or after that date; for the continuing applicability of tax credit to applications approved or submitted for approval before May 21, 2019, see 2019 Acts, ch 161, §16, 17, 19
IA Code § 422.11N (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11N - Ethanol promotion tax credit.

422.11N Ethanol promotion tax credit. Repealed by its own terms;  2006 Acts, ch 1175, §14  .  Section repealed effective January 1, 2021; for proposed amendments by  2020 Acts, ch 1062, §94  , in effect from July 1, 2020, until January 1, 2021, see Code editor’s note at the beginning of this Code volume
IA Code § 422.11Q (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11Q - Iowa fund of funds tax credit.

422.11Q Iowa fund of funds tax credit.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a tax credit authorized pursuant to section 15E.66, if redeemed, for investments in the Iowa fund of funds.  2006 Acts, ch 1158, §20; 2007 Acts, ch 161, §18, 22; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  Code editor directive applied
IA Code § 422.11R (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11R - From farm to food donation tax credit.

422.11R From farm to food donation tax credit.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a from farm to food donation tax credit as allowed under chapter 190B.  2013 Acts, ch 140, §145, 147; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  Code editor directive applied
IA Code § 422.11T (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11T - Film qualified expenditure tax credit.

422.11T Film qualified expenditure tax credit. Repealed by 2012 Acts, ch 1136, §38 – 41.
IA Code § 422.11U (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11U - Film investment tax credit.

422.11U Film investment tax credit. Repealed by 2012 Acts, ch 1136, §38 – 41.
IA Code § 422.11V (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11V - Redevelopment tax credit.

422.11V Redevelopment tax credit.   The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a redevelopment tax credit allowed under chapter 15, subchapter II, part 9.  2008 Acts, ch 1173, §8; 2009 Acts, ch 41, §124; 2020 Acts, ch 1062, §94  Referred to in §422.5, 422.16  Code editor directive applied
IA Code § 422.11W (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11W - Charitable conservation contribution tax credit.

422.11W Charitable conservation contribution tax credit.   1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a charitable conservation contribution tax credit equal to fifty percent of the fair market value of a qualified real property interest located in the state that is conveyed as an unconditional charitable donation in perpetuity by the taxpayer to a qualified organization exclusively for conservation purposes. The maximum amount of tax credit is one hundred thousand dollars. The amount of the contribution for which the tax credit is claimed shall not be deductible in determining taxable income for state tax purposes.   2. For purposes of this section, “conservation purpose”, “qualified organization”, and “qualified real property interest” mean the same as defined for the qualified conservation contribution under section 170(h) of the Internal Revenue Code, except that a conveyance of land for open space for the purpose of fulfilling density requirements to obtain subdivision or building permits shall not be considered a conveyance for a conservation purpose.   3. 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 twenty tax years or until depleted, whichever is the earlier.   4. An individual may claim the tax credit allowed a partnership, limited liability company, S corporation, estate, or trust electing to have the income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings of the partnership, limited liability company, S corporation, estate, or trust.  2008 Acts, ch 1191, §62, 107; 2020 Acts, ch 1062, §94  Referred to in §2.48, 422.5, 422.16  Code editor directive applied
IA Code § 422.11X (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.11X - Disaster recovery housing project tax credit.

422.11X Disaster recovery housing project tax credit. Repealed by 2014 Acts, ch 1080, §111, 114.