Iowa § 422.12Q - 422.12Q Research and development tax credit.
Full text of Iowa Iowa Code § 422.12Q — 422.12Q Research and development tax credit., with citation guidance and answers to common questions.
§ 422.12Q. 422.12Q Research and development tax credit.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a research and development tax credit allowed pursuant to section 15.524. 2025 Acts, ch 136, §115, 118 Referred to in §422.16 NEW section Fri Dec 12 20:19:07 2025 Iowa Code 2026, Section 422.12Q (0, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 422.12Q
What does Iowa Code § 422.12Q cover?
Section 422.12Q ("422.12Q Research and development tax credit.") 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 § 422.12Q?
A common citation format is "Iowa Code § 422.12Q" (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 § 422.12Q 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.