701—52.12 (422) Deduction of credits. The credits against computed tax set forth in Iowa Code sections 422.33 and 422.110 shall be claimed in the following sequence.
	      1. 	  Franchise tax credit.
	      2. 	  School tuition organization tax credit.
	      3. 	  Venture capital tax credit (excluding redeemed Iowa fund of funds tax credit).
	      4. 	  Endow Iowa tax credit.
	      5. 	  Film qualified expenditure tax credit.
	      6. 	  Film investment tax credit.
	      7. 	  Redevelopment tax credit.
	      8. 	  From farm to food donation tax credit.
	      9. 	  Workforce housing tax credit.
	      10. 	  Investment tax credit.
	      11. 	  Wind energy production tax credit.
	      12. 	  Renewable energy tax credit.
	      13. 	  Redeemed Iowa fund of funds tax credit.
	      14. 	  New jobs tax credit.
	      15. 	  Economic development region revolving fund tax credit.
	      16. 	  Agricultural assets transfer tax credit.
	      17. 	  Custom farming contract tax credit.
	      18. 	  Solar energy system tax credit.
	      19. 	  Charitable conservation contribution tax credit.
	      20. 	  Alternative minimum tax credit.
	      21. 	  Historic preservation and cultural and entertainment district tax credit.
	      22. 	  Corporate tax credit for certain sales tax paid by developer.
	      23. 	  Ethanol promotion tax credit.
	      24. 	  Research activities credit.
	      25. 	  Assistive device tax credit.
	      26. 	  Motor fuel tax credit.
	      27. 	  Wage-benefits tax credit.
	      28. 	  E-85 gasoline promotion tax credit.
	      29. 	  Biodiesel blended fuel tax credit.
	      30. 	  E-15 plus gasoline promotion tax credit.
	      31. 	  Estimated tax and payment with vouchers.
This rule is intended to implement Iowa Code sections 422.33, 422.91 and 422.110.
[ARC 8589B, IAB 3/10/10, effective 4/14/10; ARC 9104B, IAB 9/22/10, effective 10/27/10; ARC 9876B, IAB 11/30/11, effective 1/4/12; ARC 0398C, IAB 10/17/12, effective 11/21/12; ARC 1303C, IAB 2/5/14, effective 3/12/14; ARC 1744C, IAB 11/26/14, effective 12/31/14]