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135 chapters · 2,248 sections in this title.
Iowa Code § 16.77 Definitions.
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As used in this subpart , unless the context otherwise requires: 1. “Agricultural development board” means the agricultural development board created in section 16.2C . 2. “Agricultural lease agreement” or “agreement” means an agreement for the transfer of agricultural assets fro…
Iowa Code § 16.78 Beginning farmer tax credit program — establishment and administration.
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1. A beginning farmer tax credit program is established under the control of the authority. 2. The authority and the department shall cooperate in administering the program. The department shall have all rulemaking powers necessary to administer its responsibilities under this su…
Iowa Code § 16.79 Beginning farmer tax credit program — eligibility criteria.
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1. A taxpayer is eligible to participate in the beginning farmer tax credit program if the taxpayer meets all of the following requirements: a. The taxpayer is a person who may acquire or otherwise obtain or lease agricultural land in this state pursuant to chapter 9H or 9I . How…
Iowa Code § 16.79A Agricultural lease agreement.
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1. a. A beginning farmer tax credit is allowed only for agricultural assets that are subject to an agricultural lease agreement entered into by an eligible taxpayer and a qualifying beginning farmer participating in the beginning farmer tax credit program established pursuant to …