The taxes imposed under this subchapter , less the credits allowed under section 422.12 , shall be reduced by a research and development tax credit allowed pursuant to section 15.524 . 2025 Acts, ch 136, §115, 118 Referred to in §422.16 NEW section
Research and development tax credit.
Iowa Code § 422.12Q, under INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES.
Iowa Code § 422.12Q