The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a beginning farmer tax credit as allowed under chapter 16, subchapter VIII, part 5, subpart B.

Section applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2019 Acts, ch 161, §19

2019 Acts, ch 161, §13, 18, 19; 2020 Acts, ch 1062, §94

Referred to in §16.82, 422.5, 422.16