422.11R  From farm to food donation tax credit.
  The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a from farm to food donation tax credit as allowed under chapter 190B.
2013 Acts, ch 140, §145, 147

Section takes effect July 1, 2013, and applies to tax years beginning on or after January 1, 2014; 
2013 Acts, ch 140, §147