The tax imposed under this subchapter , less the credits allowed under section 422.12 , shall be reduced by an endow Iowa tax credit authorized pursuant to section 15E.305 . 2003 Acts, 1st Ex, ch 2, §84, 89 ; 2007 Acts, ch 161, §9, 22 ; 2020 Acts, ch 1062, §94 Referred to in §422.16