The tax imposed under this division, less the credits allowed under sections 422.12 and 422.12B, shall be reduced by an endow Iowa tax credit authorized pursuant to section 15E.305.
2003 Acts, 1st Ex, ch 2, §84, 89
Section effective June 19, 2003, and applies retroactively to January 1, 2003, for tax years beginning on or after that date; 2003 Acts, 1st Ex, ch 2, §89
For future repeal of this section effective June 30, 2010, see 2003 Acts, 1st Ex, ch 2, §93
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