"Authority" means the economic development
authority created in Iowa Code section
15.105.
"Department" means the Iowa department of
revenue.
"Donor" means a person who makes an
unconditional charitable donation to the Hoover presidential foundation for the
Hoover presidential library and museum renovation project fund.
"Tax credit" means the amount a taxpayer may
claim against the taxes imposed in Iowa Code chapter 422, subchapters II, III,
and V, and in Iowa Code chapter 432, and against the moneys and credits tax
imposed in Iowa Code section
533.329.
Notes
Iowa Admin.
Code r. 261-43.2
Adopted by
IAB
December 15, 2021/Volume XLIV, Number 12, effective
11/19/2021
