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us-ia/regulation/iac/701/304 — Iowa Administrative Code 701—Chapter 304: Adjustments to Computed Tax and Tax Credits · Axiom
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Iowa
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Regulations
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Part 701
Iowa Administrative Code 701—Chapter 304: Adjustments to Computed Tax and Tax Credits
58 sections
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1 School district surtax. Iowa law provides for the implementation of an income
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2 Emergency medical services income surtax. Effective July 1, 1992, a county board
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3 Exemption credits.
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4 Tuition and textbook credit for expenses incurred for dependents attending grades
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5 Nonresident and part-year resident credit. An individual who is a nonresident of Iowa
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6 Out-of-state tax credits.
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7 Out-of-state tax credit for minimum tax.
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8 Withholding and estimated tax credits. An employee from whose wages tax is
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9 Motor fuel credit. An individual, partnership, limited liability company, or S corporation
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10 Alternative minimum tax credit for minimum tax paid in a prior tax year.
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11 Research activities credit. The taxes imposed on individual income shall be reduced
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12 New jobs credit. A tax credit is available to an individual who has entered into an
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13 Earned income credit.
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14 Investment tax credit—new jobs and income program and enterprise zone program.
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15 Child and dependent care credit. There is a child and dependent care credit which
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16 Franchise tax credit. A shareholder in a financial institution, as defined in Section
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17 Eligible housing business tax credit. An individual who qualifies as an eligible
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18 Assistive device tax credit. Effective for tax years beginning on or after January 1,
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19 Historic preservation and cultural and entertainment district tax credit for
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20 Ethanol blended gasoline tax credit. Effective for tax years beginning on or after
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21 Eligible development business investment tax credit. Effective for tax years
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22 Venture capital credits.
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23 New capital investment program tax credits. Effective for tax periods beginning on
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24 Endow Iowa tax credit. Effective for tax years beginning on or after January 1,
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25 Soy-based cutting tool oil tax credit. Effective for tax periods ending after June 30,
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26 Wage-benefits tax credit. Effective for tax years ending on or after June 9, 2006, a
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27 Wind energy production tax credit. Effective for tax years beginning on or after
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28 Renewable energy tax credit. Effective for tax years beginning on or after July
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29 High quality job creation program. Effective for tax periods ending on or after July
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30 Economic development region revolving fund tax credit. Effective for tax years
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31 Early childhood development tax credit. Taxpayers may claim a tax credit equal to 25
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32 School tuition organization tax credit. For tax years beginning prior to January 1,
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33 E-85 gasoline promotion tax credit. Effective for tax years beginning on or after
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34 Biodiesel blended fuel tax credit. Effective for tax years beginning on or after January
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35 Soy-based transformer fluid tax credit. Effective for tax periods ending after June
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36 Agricultural assets transfer tax credit and custom farming contract tax credit.
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37 Film qualified expenditure tax credit. Effective for tax years beginning on or after
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38 Film investment tax credit. Effective for tax years beginning on or after January
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39 Ethanol promotion tax credit. Effective for tax years beginning on or after January 1,
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40 Charitable conservation contribution tax credit. Effective for tax years beginning on
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41 Redevelopment tax credit. The economic development authority is authorized
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42 High quality jobs program. Effective for tax periods beginning on or after July 1,
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43 Disaster recovery housing project tax credit. For tax years beginning on or after
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44 Deduction of credits.
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45 Aggregate tax credit limit for certain economic development programs. Effective for
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46 E-15 plus gasoline promotion tax credit. Effective for eligible gallons sold on or after
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47 Geothermal heat pump tax credit. For tax years beginning on or after January 1, 2019,
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48 Solar energy system tax credit. A solar energy system tax credit is available for both
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49 Volunteer fire fighter, volunteer emergency medical services personnel member,
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50 Taxpayers trust fund tax credit. For tax years beginning on or after January 1, 2013,
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51 From farm to food donation tax credit. A taxpayer that donates a food commodity
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52 Adoption tax credit. Effective for tax years beginning on or after January 1, 2014,
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53 Workforce housing tax incentives program. A business which qualifies under the
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54 Historic preservation and cultural and entertainment district tax credit for
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55 Historic preservation and cultural and entertainment district tax credit for
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56 Renewable chemical production tax credit program. An eligible business that has
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57 Hoover presidential library tax credit.
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58 Employer child care tax credit.
