Iowa Code (Last Updated: December 05, 2016) |
Title V. AGRICULTURE |
Chapter 190B. FROM FARM TO FOOD DONATION TAX CREDIT |
Section 190B.103. From farm to food donation tax credit.
Latest version.
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A from farm to food donation tax credit is allowed against the taxes imposed in chapter 422, divisions II and III, as provided in this chapter.
Section takes effect July 1, 2013, and applies to tax years beginning on or after January 1, 2014;