Repealed by 2025 Acts, ch 136, §97 – 99 . 2025 repeal applies to tax years beginning on or after January 1, 2026; 2025 Acts, ch 136, §99 2025 repeal effective January 1, 2026; 2025 Acts, ch 136, §98
Short title.
Iowa Code § 15E.301, under DEVELOPMENT ACTIVITIES.
Iowa Code § 15E.301