Credits

Iowa Credits & Special Deductions

1. Endow Iowa Tax Credit (Iowa Code 15E.305(1))

2. Quality Jobs Enterprise Zone Research Credit (Iowa Code 15A.9(1))

3. Quality Jobs Enterprise Zone Investment Credit (Iowa Code 15A.9(4))

4. Eligible Housing Credit (Iowa Code 15E.193B)

5. Economic Development Enterprise Zone Investment Credit (Iowa Code 15E.196(3))

6. Eligible Development Business Investment Credit (Iowa Code 15E.196(4))

7. Economic Development Enterprise Zone Research Credit (Iowa Code 15E.196C)

8. Ethanol Blended Gasoline Tax Credit ((Iowa Code 422.33(11)(b))

9. Industrial New Jobs Credit ((Iowa Code 422.33(6))

10. Livestock Production Credit ((Iowa Code 422.120)

11. New Jobs and Income Act Research Credit (Iowa Code 15.333(1)(a))

12. New Jobs and Income Act Investment Credit (Iowa Code 15.333(1))

13. Property Rehabilitation Tax Credit (Iowa Code 422.33(9))

14. Research Activities Credit (Iowa Code 422.33(5)(a)

15. Community-based Seed Capital Investment Credit (Iowa Code 15E.41)

16. Venture Credit for Capital Investments in Iowa Fund of Funds (Iowa Code 15E.69)

17. Venture Credit for Capital Investments in Certified Venture Funds (Iowa Code 15E.51)

18. New Capital Investment Program Credit and Tax Incentives (Iowa Code 15.384)

19. Wind Energy Production Credit (Iowa Code 476B.2)