Iowa Code

Iowa Code § 422.12Q (2026)

Research and development tax credit

✓ Iowa Code 2026 (laws through the 2025 session)

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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

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Iowa Code § 422.12Q (2026)

Research and development tax credit