Employer child care tax credit.

1. The taxes imposed under this chapter shall be reduced by an employer child care tax credit allowed pursuant to section 237A.31 . 2. This section is repealed January 1, 2031. 2022 Acts, ch 1148, §26, 28 ; 2025 Acts, ch 136, §85 Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28 Section amended