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95 chapters · 1,378 sections in this title.
Iowa Code § 190B.101 Definitions.
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As used in this subchapter , unless the context otherwise requires: 1. “Department” means the department of revenue. 2. “Tax credit” means the from farm to food donation tax credit as established in this subchapter . 2013 Acts, ch 140, §139, 147 ; 2021 Acts, ch 80, §92
Iowa Code § 190B.102 Department of revenue — cooperation with other departments.
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1. This subchapter shall be administered by the department of revenue. 2. The department shall adopt all rules necessary to administer this subchapter . 3. The department of agriculture and land stewardship, the department of health and human services, and the department of inspe…
Iowa Code § 190B.103 From farm to food donation tax credit.
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A from farm to food donation tax credit is allowed against the taxes imposed in chapter 422, subchapters II and III , as provided in this subchapter . 2013 Acts, ch 140, §141, 147 ; 2020 Acts, ch 1062, §94 ; 2021 Acts, ch 80, §94
Iowa Code § 190B.104 From farm to food donation tax credit — eligibility.
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In order to qualify for a from farm to food donation tax credit, all of the following must apply: 1. The taxpayer must produce the donated food commodity. 2. The taxpayer must transfer title to the donated food commodity to an Iowa food bank, or an Iowa emergency feeding organiza…