Title X, FINANCIAL RESOURCES (Ch. 421 - 454)

The tax imposed under this chapter shall be reduced by an endow Iowa tax credit authorized pursuant to section 15E.305 . 2003 Acts, 1st Ex, ch 2, §87, 89

The taxes imposed under this chapter shall be reduced by tax credits for wind energy production allowed under chapter 476B and for renewable energy allowed under chapter 476C . 2004 Acts, ch 1175, §407, 418 ; 2005 Acts, ch 160, §5, 14

The taxes imposed under this chapter shall be reduced by a workforce housing investment tax credit allowed under section 15.355, subsection 3 . 2014 Acts, ch 1130, §22, 24 – 26

Repealed by 2025 Acts, ch 136, §57, 59 . For preservation of existing rights relating to tax incentives issued, awarded, or allowed before December 31, 2025, see 2025 Acts, ch 136, §58 2025 repeal effective December 31, 2025; 2025 Acts, ch 136, §59

The taxes imposed under this chapter shall be reduced by a tax credit authorized pursuant to section 15E.66 , if redeemed, for investments in the Iowa fund of funds. 2006 Acts, ch 1158, §62

The taxes imposed under this chapter shall be reduced by a redevelopment tax credit allowed under chapter 15, subchapter II, part 9 . 2008 Acts, ch 1173, §11 ; 2009 Acts, ch 41, §129

The taxes imposed under this chapter shall be reduced by an innovation fund investment tax credit allowed under section 15E.52 . 2011 Acts, ch 130, §44, 47, 71

The taxes imposed under this chapter shall be reduced by a Hoover presidential library tax credit allowed under section 15E.364 . 2021 Acts, ch 176, §5

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 This section is repealed January 1, 2031. 2022 Acts, ch 1148, §26, 28 ; 2025 Acts, ch 136, §85 Section applies to tax years beginning on or after…

1. Premiums collected by participating insurers under chapter 514I are exempt from premium tax. 2. Premiums received for benefits acquired on behalf of state employees by the department of administrative services pursuant to section 8A.402, subsection 1 , and by the state board o…

Within five years after the tax return is filed or within five years after the tax return became due, whichever is later, the commissioner of insurance shall examine the return and determine the tax. An assessment or a claim for credit must be made within five calendar years afte…

1. a. Each captive company under chapter 521J shall pay on or before March 1 of each year a tax on the direct premiums collected or contracted for on policies or contracts of insurance written by the captive company during the immediately preceding calendar year, after deducting …

1. Pursuant to section 514B.31, subsection 3 , a health maintenance organization contracting with the department of health and human services to administer the medical assistance program under chapter 249A , shall pay as taxes to the director of the department of revenue for depo…

Notwithstanding section 432.1 , a hospital service corporation, medical service corporation, pharmaceutical service corporation, optometric service corporation, and any other service corporation operating under chapter 514 shall pay as taxes to the director of revenue an amount e…

At the time of filing the annual tax return and the final payment of said taxes, said companies and associations shall take duplicate receipts therefor, one of which shall be filed with the commissioner of insurance, and upon filing of said receipt, and not until then, the commis…

No deduction or exemption from the taxes herein provided shall be allowed for or on account of any indebtedness owing by any such insurance company or association; provided, however, that companies doing a fire insurance business may deduct from the gross amount of premiums recei…

A risk retention group organized and operating pursuant to Pub. L. No. 99-563, also known as the Risk Retention Amendments of 1986, shall pay as taxes to the director of revenue an amount equal to the applicable percent, as provided in section 432.1, subsection 4 , of the gross a…

Every insurance corporation or association organized under the laws of this state, not including corporations with capital stock, county mutuals, and fraternal beneficiary associations, which county mutuals and fraternal beneficiary associations are not organized for pecuniary pr…

The assessor shall, upon the receipt of the statements, and from other information acquired by the assessor, assess against every corporation or association referred to in section 432.6 , the actual value of each parcel of real estate situated in the assessment district of the as…

In ascertaining the indebtedness or liability of such corporation, company, or association, a debt shall be deemed to exist on account of its liability on the policies, certificates or other contracts of insurance issued by it equal to the amount of the surplus or other funds acc…