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Permanent LinkIowa Administrative Code - 05/22/2019
Revenue Department [701] | Agency ListingChapter 42 ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS | Chapter Listing (Official Version - PDF format)
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| 701.42.1 School district surtax. |  |
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| 701.42.2 Emergency medical services income surtax. | |
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| 701.42.3 Exemption credits. | |
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| 701.42.4 Tuition and textbook credit for expenses incurred for dependents attending grades kindergarten through 12 in Iowa. | |
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| 701.42.5 Nonresident and part-year resident credit. | |
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| 701.42.6 Out-of-state tax credits. | |
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| 701.42.7 Out-of-state tax credit for minimum tax. | |
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| 701.42.8 Withholding and estimated tax credits. | |
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| 701.42.9 Motor fuel credit. | |
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| 701.42.10 Alternative minimum tax credit for minimum tax paid in a prior tax year. | |
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| 701.42.11 Research activities credit. | |
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| 701.42.12 New jobs credit. | |
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| 701.42.13 Earned income credit. | |
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| 701.42.14 Investment tax credit—new jobs and income program and enterprise zone program. | |
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| 701.42.15 Child and dependent care credit. | |
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| 701.42.16 Franchise tax credit. | |
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| 701.42.17 Eligible housing business tax credit. | |
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| 701.42.18 Assistive device tax credit. | |
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| 701.42.19 Historic preservation and cultural and entertainment district tax credit for projects with Part 2 applications approved and tax credits reserved prior to July 1, 2014. | |
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| 701.42.20 Ethanol blended gasoline tax credit. | |
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| 701.42.21 Eligible development business investment tax credit. | |
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| 701.42.22 Venture capital credits. | |
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| 701.42.23 New capital investment program tax credits. | |
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| 701.42.24 Endow Iowa tax credit. | |
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| 701.42.25 Soy-based cutting tool oil tax credit. | |
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| 701.42.26 Wage-benefits tax credit. | |
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| 701.42.27 Wind energy production tax credit. | |
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| 701.42.28 Renewable energy tax credit. | |
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| 701.42.29 High quality job creation program. | |
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| 701.42.30 Economic development region revolving fund tax credit. | |
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| 701.42.31 Early childhood development tax credit. | |
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| 701.42.32 School tuition organization tax credit. | |
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| 701.42.33 E-85 gasoline promotion tax credit. | |
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| 701.42.34 Biodiesel blended fuel tax credit. | |
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| 701.42.35 Soy-based transformer fluid tax credit. | |
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| 701.42.36 Agricultural assets transfer tax credit and custom farming contract tax credit. | |
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| 701.42.37 Film qualified expenditure tax credit. | |
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| 701.42.38 Film investment tax credit. | |
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| 701.42.39 Ethanol promotion tax credit. | |
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| 701.42.40 Charitable conservation contribution tax credit. | |
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| 701.42.41 Redevelopment tax credit. | |
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| 701.42.42 High quality jobs program. | |
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| 701.42.43 Disaster recovery housing project tax credit. | |
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| 701.42.44 Deduction of credits. | |
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| 701.42.45 Aggregate tax credit limit for certain economic development programs. | |
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| 701.42.46 E-15 plus gasoline promotion tax credit. | |
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| 701.42.47 Geothermal tax credits. | |
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| 701.42.48 Solar energy system tax credit. | |
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| 701.42.49 Volunteer fire fighter, volunteer emergency medical services personnel and reserve peace officer tax credit. | |
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| 701.42.50 Taxpayers trust fund tax credit. | |
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| 701.42.51 From farm to food donation tax credit. | |
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| 701.42.52 Adoption tax credit. | |
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| 701.42.53 Workforce housing tax incentives program. | |
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| 701.42.54 Historic preservation and cultural and entertainment district tax credit for projects registered on or after July 1, 2014, and before August 15, 2016. | |
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| 701.42.55 Historic preservation and cultural and entertainment district tax credit for projects registered on or after August 15, 2016. | |
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| 701.42.56 Renewable chemical production tax credit program. | |
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