432.12C  Investment tax credits.
  1.  The tax imposed under this chapter shall be reduced by an investment tax credit authorized pursuant to section 15E.43 for an investment in a qualifying business or a community-based seed capital fund.
  2.  The taxes imposed under this division shall be reduced by investment tax credits authorized pursuant to sections 15.333A and 15E.193B, subsection 6.
2002 Acts, ch 1006, §10, 13; 2006 Acts, ch 1158, §60