The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a historic preservation and cultural and entertainment district tax credit allowed under chapter 404A.

2014 amendment to section applies to agreements entered into by an eligible taxpayer on or after July 1, 2014; 2014 Acts, ch 1118, §12

2000 Acts, ch 1194, §10; 2005 Acts, ch 179, §64; 2007 Acts, ch 161, §5, 22; 2007 Acts, ch 165, §4, 9; 2012 Acts, ch 1138, §31; 2014 Acts, ch 1118, §8, 12; 2015 Acts, ch 30, §116

Referred to in §422.5, §422.16