Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 42. ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS |
Section 701.42.1. School district surtax. |
Section 701.42.2. Emergency medical services income surtax. |
Section 701.42.3. Exemption credits. |
Section 701.42.4. Tuition and textbook credit for expenses incurred for dependents attending grades kindergarten through 12 in Iowa. |
Section 701.42.5. Nonresident and part-year resident credit. |
Section 701.42.6. Out-of-state tax credits. |
Section 701.42.7. Out-of-state tax credit for minimum tax. |
Section 701.42.8. Withholding and estimated tax credits. |
Section 701.42.9. Motor fuel credit. |
Section 701.42.10. Alternative minimum tax credit for minimum tax paid in a prior tax year. |
Section 701.42.11. Research activities credit. |
Section 701.42.12. New jobs credit. |
Section 701.42.13. Earned income credit. |
Section 701.42.14. Investment tax credit—new jobs and income program and enterprise zone program. |
Section 701.42.15. Child and dependent care credit. |
Section 701.42.16. Franchise tax credit. |
Section 701.42.17. Eligible housing business tax credit. |
Section 701.42.18. Assistive device tax credit. |
Section 701.42.19. Historic preservation and cultural and entertainment district tax credit for projects with Part 2 applications approved and tax credits reserved prior to July 1, 2014. |
Section 701.42.20. Ethanol blended gasoline tax credit. |
Section 701.42.21. Eligible development business investment tax credit. |
Section 701.42.22. Venture capital credits. |
Section 701.42.23. New capital investment program tax credits. |
Section 701.42.24. Endow Iowa tax credit. |
Section 701.42.25. Soy-based cutting tool oil tax credit. |
Section 701.42.26. Wage-benefits tax credit. |
Section 701.42.27. Wind energy production tax credit. |
Section 701.42.28. Renewable energy tax credit. |
Section 701.42.29. High quality job creation program. |
Section 701.42.30. Economic development region revolving fund tax credit. |
Section 701.42.31. Early childhood development tax credit. |
Section 701.42.32. School tuition organization tax credit. |
Section 701.42.33. E-85 gasoline promotion tax credit. |
Section 701.42.34. Biodiesel blended fuel tax credit. |
Section 701.42.35. Soy-based transformer fluid tax credit. |
Section 701.42.36. Agricultural assets transfer tax credit and custom farming contract tax credit. |
Section 701.42.37. Film qualified expenditure tax credit. |
Section 701.42.38. Film investment tax credit. |
Section 701.42.39. Ethanol promotion tax credit. |
Section 701.42.40. Charitable conservation contribution tax credit. |
Section 701.42.41. Redevelopment tax credit. |
Section 701.42.42. High quality jobs program. |
Section 701.42.43. Disaster recovery housing project tax credit. |
Section 701.42.44. Deduction of credits. |
Section 701.42.45. Aggregate tax credit limit for certain economic development programs. |
Section 701.42.46. E-15 plus gasoline promotion tax credit. |
Section 701.42.47. Geothermal tax credits. |
Section 701.42.48. Solar energy system tax credit. |
Section 701.42.49. Volunteer fire fighter, volunteer emergency medical services personnel and reserve peace officer tax credit. |
Section 701.42.50. Taxpayers trust fund tax credit. |
Section 701.42.51. From farm to food donation tax credit. |
Section 701.42.52. Adoption tax credit. |
Section 701.42.53. Workforce housing tax incentives program. |