701.501.1 Who must file. |
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701.501.2 Time and place for filing return. |
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701.501.3 Form for filing. |
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701.501.4 Payment of tax. |
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701.501.5 Minimum tax. |
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701.501.6 Motor fuel credit. |
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701.501.7 Research activities credit. |
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701.501.8 New jobs credit. |
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701.501.9 Reserved |
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701.501.10 New jobs and income program tax credits. |
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701.501.11 Refunds and overpayments. |
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701.501.12 Deduction of credits. |
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701.501.13 Livestock production credits. |
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701.501.14 Enterprise zone tax credits. |
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701.501.15 Eligible housing business tax credit. |
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701.501.16 Franchise tax credit. |
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701.501.17 Assistive device tax credit. |
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701.501.18 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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701.501.19 Ethanol blended gasoline tax credit. |
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701.501.20 Eligible development business investment tax credit. |
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701.501.21 Venture capital credits. |
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701.501.22 New capital investment program tax credits. |
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701.501.23 Endow Iowa tax credit. |
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701.501.24 Soy-based cutting tool oil tax credit. |
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701.501.25 Wage-benefits tax credit. |
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701.501.26 Wind energy production tax credit. |
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701.501.27 Renewable energy tax credit. |
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701.501.28 High quality job creation program. |
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701.501.29 Economic development region revolving fund tax credit. |
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701.501.30 E-85 gasoline promotion tax credit. |
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701.501.31 Biodiesel blended fuel tax credit. |
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701.501.32 Soy-based transformer fluid tax credit. |
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701.501.33 Agricultural assets transfer tax credit and custom farming contract tax credit. |
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701.501.34 Film qualified expenditure tax credit. |
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701.501.35 Film investment tax credit. |
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701.501.36 Ethanol promotion tax credit. |
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701.501.37 Charitable conservation contribution tax credit. |
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701.501.38 School tuition organization tax credit. |
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701.501.39 Redevelopment tax credit. |
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701.501.40 High quality jobs program. |
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701.501.41 Aggregate tax credit limit for certain economic development programs. |
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701.501.42 Disaster recovery housing project tax credit. |
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701.501.43 E-15 plus gasoline promotion tax credit. |
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701.501.44 Solar energy system tax credit. |
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701.501.45 From farm to food donation tax credit. |
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701.501.46 Workforce housing tax incentives program. |
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701.501.47 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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701.501.48 Historic preservation and cultural and entertainment district tax credit for projects registered on or after August 15, 2016. |
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701.501.49 Renewable chemical production tax credit program. |
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701.501.50 Hoover presidential library tax credit. |
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