Iowa § 16.78 - 16.78 Beginning farmer tax credit program — establishment and administration.
Full text of Iowa Iowa Code § 16.78 — 16.78 Beginning farmer tax credit program — establishment and administration., with citation guidance and answers to common questions.
§ 16.78. 16.78 Beginning farmer tax credit program — establishment and administration.
1. A beginning farmer tax credit program is established under the control of the authority. 2. The authority and the department shall cooperate in administering the program. The department shall have all rulemaking powers necessary to administer its responsibilities under this subpart as it does under chapter 422. 3. To every extent practicable, the authority shall administer the program in a manner that encourages participation by eligible taxpayers and qualifying beginning farmers for the primary purposes of providing beginning farmers access to farmland and enhancing the stability of the beginning farmer’s farming business. 4. The authority and the department shall each adopt rules in accordance with chapter 17A as necessary for the administration of their respective responsibilities under this subpart. The eligibility requirements for taxpayers and the qualifications for beginning farmers as provided in the rules shall not be more stringent than provided in this subpart. 5. The authority shall provide for the preparation or revision and publication or distribution of forms necessary to administer their responsibilities under this subpart. 2019 Acts, ch 161, §7, 18, 19 Referred to in §16.77, 16.79A, 16.82 Wed Dec 10 22:11:24 2025 Iowa Code 2026, Section 16.78 (49, 3)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 16.78
What does Iowa Code § 16.78 cover?
Section 16.78 ("16.78 Beginning farmer tax credit program — establishment and administration.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 16.78?
A common citation format is "Iowa Code § 16.78" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 16.78 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.