Iowa Administrative Code
Agency 261 - Economic Development Authority
Part V - Innovation and Commercialization Activities
Chapter 115 - Tax Credits for Investments in Qualifying Businesses
Rule 261-115.7 - Claiming the Tax Credits
Universal Citation: IA Admin Code 261-115.7
Current through Register Vol. 47, No. 6, September 18, 2024
To claim a tax credit under this chapter, a taxpayer must include with that taxpayer's tax return a certificate issued pursuant to this chapter when the return is filed with the department of revenue. For more information on claiming tax credits, see department of revenue rules 701-42.22 (15E,422), 701-52.21 (15E,422), and 701-58.11 (15E,422).
Disclaimer: These regulations may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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