422.11Z  Innovation fund investment tax credits.
  The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by an innovation fund investment tax credit allowed under section 15E.52.
2011 Acts, ch 130, §41, 47, 71
Section applies retroactively to January 1, 2011, for tax years beginning and investments made on or after that date; 2011 Acts, ch 130, §47
NEW section