Iowa Administrative Code
Agency 261 - Economic Development Authority
Part IV - Business Development Division
Chapter 81 - Renewable Chemical Production Tax Credit Program
Rule 261-81.7 - Claiming the Tax Credit
Universal Citation: IA Admin Code 261-81.7
Current through Register Vol. 47, No. 6, September 18, 2024
(1) Maximum tax credit claimed. An eligible business that has entered into an agreement pursuant to rule 261-81.5 (15) and been issued a tax credit certificate pursuant to subrule 81.6(1) may claim a tax credit as described in Iowa Code section 15.319(1) as amended by 2023 Iowa Acts, Senate File 575.
(2) Claiming the credit. To receive the tax credit, an eligible business shall file a claim in accordance with any applicable administrative rules adopted by the department of revenue.
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