Iowa Code § 422.11M
Repealed by 2019 Acts, ch 161, §15, 18, 19.
2019 repeal applies retroactively to January 1, 2019, for tax years beginning on or after that date; for the continuing applicability of tax credit to applications approved or submitted for approval before May 21, 2019, see 2019 Acts, ch 161, §16, 17, 19