Iowa Statutes
§ 190B.105 — From farm to food donation tax credit — claims filed by individuals who belong to business entities
Iowa § 190B.105
JurisdictionIowa
Title VAGRICULTURE
Ch. 190BFARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES
This text of Iowa § 190B.105 (From farm to food donation tax credit — claims filed by individuals who belong to business entities) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 190B.105 (2026).
Text
to business entities.
An individual may claim a from farm to food donation tax credit of a partnership, limited
liability company, S corporation, estate, or trust electing to have income taxed directly to the
individual. Theamountclaimedbytheindividualshallbebasedupontheproratashareofthe
individual’s earnings from the partnership, limited liability company, S corporation, estate,
or trust.
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Iowa § 190B.105, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/190B.105.