1. 1. The taxes imposed under this chapter shall be reduced by an employer child care tax credit allowed pursuant to section 237A.31.
2. 2. This section is repealed January 1, 2031.

Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28 Section amended

2022 Acts, ch 1148, §26, 28; 2025 Acts, ch 136, §85