Iowa Statutes
§ 432.12B — Venture capital fund investment tax credit
Iowa § 432.12B
This text of Iowa § 432.12B (Venture capital fund investment tax credit) 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 § 432.12B (2026).
Text
§25, 26. 432.12C Investment tax credits.
1.The tax imposed under this chapter shall be reduced by an investment tax credit
authorized pursuant to section 15E.27 for an investment in a qualifying business.
2.The taxes imposed under this chapter shall be reduced by investment tax credits
authorized pursuant to sections 15.508 and 15.496.
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Nearby Sections
15
§ 432.12A
Historic preservation tax credit§ 432.12C
Investment tax credits§ 432.12D
Endow Iowa tax credit§ 432.12I
Iowa fund of funds tax credit§ 432.12K
Film investment tax creditCite This Page — Counsel Stack
Bluebook (online)
Iowa § 432.12B, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/432.12B.