422.11E  Beginning farmer tax credit program.
  The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a beginning farmer tax credit as allowed under chapter 16, subchapter VIII, part 5, subpart B.
2019 Acts, ch 161, §13, 18, 19; 2020 Acts, ch 1062, §94
Referred to in §16.82, 422.5, 422.16
Section applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2019 Acts, ch 161, §19
Code editor directive applied