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The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a from farm to food donation tax credit as allowed under chapter 190B .
Tagged topics: income taxestax credits
Rules Implementing Statutes:
The department shall ensure that educational materials relating to the federal and state earned income tax credits are provided in accordance with this section to each household receiving assistance or benefits under: The hawk-i program under chapt...
Tagged topics: income taxestax creditstaxation
There is allowed as a credit against the tax determined in section 422.5, subsection 1, for a tax year an amount equal to the minimum tax credit for that tax year. The minimum tax credit for a tax year is the excess, if any, of the net minimum tax i...
Tagged topics: income taxestax credits
Rules Implementing Statutes:
It shall be unlawful for any present or former officer or employee of the state to willfully or recklessly divulge or to make known in any manner whatever not provided by law to any person the amount or source of income, profits, losses, expenditures,...
Tagged topics: income taxes
Rules Implementing Statutes:
For purposes of this section, unless the context otherwise requires: “Business” means an enterprise that is located in this state and that is operated for profit and under a single management. “Business” includes professional services and industr...
Rules Implementing Statutes:
The tax imposed by section 422.5 less the amounts of nonrefundable credits allowed under this subchapter apply to and are a charge against estates and trusts with respect to their taxable income, and the rates are the same as those applicable to i...
Tagged topics: income taxes
Rules Implementing Statutes:
For purposes of this subsection: “Federal adjustment” means a change to an item or amount required to be determined under the Internal Revenue Code and the regulations thereunder that is used by the taxpayer to compute state tax owed whether suc...
Tagged topics: income taxes
Rules Implementing Statutes:
A tax required to be paid by a trustee based on receipts allocated to income must be paid from income. A tax required to be paid by a trustee based on receipts allocated to principal must be paid from principal, even if the tax is called an income tax...
Tagged topics: income taxes
The taxes imposed under this subchapter, less the amounts of nonrefundable credits allowed under this subchapter, shall be reduced by a child and dependent care credit equal to the following percentages of the federal child and dependent care cred...
Tagged topics: income taxestax credits
Rules Implementing Statutes: