Iowa Administrative Code - 03/11/2009

Revenue Department [701] | Agency Listing
Chapter 42 ADJUSTMENTS TO COMPUTED TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.42.1 School district surtax.
701.42.2 Exemption, research activities, earned income, and investment tax credits.
701.42.3 Nonresident and part-year resident credit.
701.42.4 Out-of-state tax credits.
701.42.5 Withholding and estimated tax credits.
701.42.6 Motor fuel credit.
701.42.7 Out-of-state tax credit for minimum tax.
701.42.8 Alternative minimum tax credit for minimum tax paid in a prior tax year.
701.42.9 Child and dependent care credit.
701.42.10 Seed capital income tax credit.
701.42.11 Emergency medical services income surtax.
701.42.12 Franchise tax credit.
701.42.13 Eligible housing business tax credit.
701.42.14 Assistive device tax credit.
701.42.15 Historic preservation and cultural and entertainment district tax credit.
701.42.16 Ethanol blended gasoline tax credit.
701.42.17 Eligible development business investment tax credit.
701.42.18 Venture capital credits.
701.42.19 New capital investment program tax credits.
701.42.20 Endow Iowa tax credit.
701.42.21 Soy-based cutting tool oil tax credit.
701.42.22 Tuition and textbook credit for expenses incurred for dependents attending grades kindergarten through 12 in Iowa.
701.42.23 Deduction of credits.
701.42.24 Wage-benefits tax credit.
701.42.25 Wind energy production tax credit.
701.42.26 Renewable energy tax credit.
701.42.27 High quality job creation program.
701.42.28 Economic development region revolving fund tax credit.
701.42.29 Early childhood development tax credit.
701.42.30 School tuition organization tax credit.
701.42.31 E-85 gasoline promotion tax credit.
701.42.32 Biodiesel blended fuel tax credit.
701.42.33 Soy-based transformer fluid tax credit.
701.42.34 Agricultural assets transfer tax credit.
701.42.35 Film qualified expenditure tax credit.
701.42.36 Film investment tax credit.
701.42.37 Ethanol promotion tax credit.
701.42.38 Charitable conservation contribution tax credit.