Iowa Administrative Code - 11/14/2012

Revenue Department [701] | Agency Listing
Chapter 42 ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.42.1 School district surtax.
701.42.2 Emergency medical services income surtax.
701.42.3 Exemption credits.
701.42.4 Tuition and textbook credit for expenses incurred for dependents attending grades kindergarten through 12 in Iowa.
701.42.5 Nonresident and part-year resident credit.
701.42.6 Out-of-state tax credits.
701.42.7 Out-of-state tax credit for minimum tax.
701.42.8 Withholding and estimated tax credits.
701.42.9 Motor fuel credit.
701.42.10 Alternative minimum tax credit for minimum tax paid in a prior tax year.
701.42.11 Research activities credit.
701.42.12 New jobs credit.
701.42.13 Earned income credit.
701.42.14 Investment tax credit—new jobs and income program and enterprise zone program.
701.42.15 Child and dependent care credit.
701.42.16 Franchise tax credit.
701.42.17 Eligible housing business tax credit.
701.42.18 Assistive device tax credit.
701.42.19 Historic preservation and cultural and entertainment district tax credit.
701.42.20 Ethanol blended gasoline tax credit.
701.42.21 Eligible development business investment tax credit.
701.42.22 Venture capital credits.
701.42.23 New capital investment program tax credits.
701.42.24 Endow Iowa tax credit.
701.42.25 Soy-based cutting tool oil tax credit.
701.42.26 Wage-benefits tax credit.
701.42.27 Wind energy production tax credit.
701.42.28 Renewable energy tax credit.
701.42.29 High quality job creation program.
701.42.30 Economic development region revolving fund tax credit.
701.42.31 Early childhood development tax credit.
701.42.32 School tuition organization tax credit.
701.42.33 E-85 gasoline promotion tax credit.
701.42.34 Biodiesel blended fuel tax credit.
701.42.35 Soy-based transformer fluid tax credit.
701.42.36 Agricultural assets transfer tax credit.
701.42.37 Film qualified expenditure tax credit.
701.42.38 Film investment tax credit.
701.42.39 Ethanol promotion tax credit.
701.42.40 Charitable conservation contribution tax credit.
701.42.41 Redevelopment tax credit.
701.42.42 High quality jobs program.
701.42.43 Disaster recovery housing project tax credit.
701.42.44 Deduction of credits.
701.42.45 Aggregate tax credit limit for certain economic development programs.
701.42.46 E-15 plus gasoline promotion tax credit.
701.42.47 Geothermal heat pump tax credit.
701.42.48 Solar energy system tax credit.
701.42.49 Volunteer fire fighter and volunteer emergency medical services personnel tax credit.