Iowa Code agency 701, tit. IV, ch. 304 - ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS

  1. Rule 701-304.1 - School district surtax
  2. Rule 701-304.2 - Emergency medical services income surtax
  3. Rule 701-304.3 - Exemption credits
  4. Rule 701-304.4 - Tuition and textbook credit for expenses incurred for dependents attending grades kindergarten through 12 in Iowa
  5. Rule 701-304.5 - Nonresident and part-year resident credit
  6. Rule 701-304.6 - Out-of-state tax credits
  7. Rule 701-304.7 - Out-of-state tax credit for minimum tax
  8. Rule 701-304.8 - Withholding and estimated tax credits
  9. Rule 701-304.9 - Motor fuel credit
  10. Rule 701-304.10 - Alternative minimum tax credit for minimum tax paid in a prior tax year
  11. Rule 701-304.11 - Research activities credit
  12. Rule 701-304.12 - New jobs credit
  13. Rule 701-304.13 - Earned income credit
  14. Rule 701-304.14 - Investment tax credit-new jobs and income program and enterprise zone program
  15. Rule 701-304.15 - Child and dependent care credit
  16. Rule 701-304.16 - Franchise tax credit
  17. Rule 701-304.17 - Eligible housing business tax credit
  18. Rule 701-304.18 - Assistive device tax credit
  19. Rule 701-304.19 - Historic preservation and cultural and entertainment district tax credit for projects with Part 2 applications approved and tax credits reserved prior to July 1, 2014
  20. Rule 701-304.20 - Ethanol blended gasoline tax credit
  21. Rule 701-304.21 - Eligible development business investment tax credit
  22. Rule 701-304.22 - Venture capital credits
  23. Rule 701-304.23 - New capital investment program tax credits
  24. Rule 701-304.24 - Endow Iowa tax credit
  25. Rule 701-304.25 - Soy-based cutting tool oil tax credit
  26. Rule 701-304.26 - Wage-benefits tax credit
  27. Rule 701-304.27 - Wind energy production tax credit
  28. Rule 701-304.28 - Renewable energy tax credit
  29. Rule 701-304.29 - High quality job creation program
  30. Rule 701-304.30 - Economic development region revolving fund tax credit
  31. Rule 701-304.31 - Early childhood development tax credit
  32. Rule 701-304.32 - School tuition organization tax credit
  33. Rule 701-304.33 - E-85 gasoline promotion tax credit
  34. Rule 701-304.34 - Biodiesel blended fuel tax credit
  35. Rule 701-304.35 - Soy-based transformer fluid tax credit
  36. Rule 701-304.36 - Agricultural assets transfer tax credit and custom farming contract tax credit
  37. Rule 701-304.37 - Film qualified expenditure tax credit
  38. Rule 701-304.38 - Film investment tax credit
  39. Rule 701-304.39 - Ethanol promotion tax credit
  40. Rule 701-304.40 - Charitable conservation contribution tax credit
  41. Rule 701-304.41 - Redevelopment tax credit
  42. Rule 701-304.42 - High quality jobs program
  43. Rule 701-304.43 - Disaster recovery housing project tax credit
  44. Rule 701-304.44 - Deduction of credits
  45. Rule 701-304.45 - Aggregate tax credit limit for certain economic development programs
  46. Rule 701-304.46 - E-15 plus gasoline promotion tax credit
  47. Rule 701-304.47 - Geothermal heat pump tax credit
  48. Rule 701-304.48 - Solar energy system tax credit
  49. Rule 701-304.49 - Volunteer fire fighter, volunteer emergency medical services personnel member, and reserve peace officer tax credit
  50. Rule 701-304.50 - Taxpayers trust fund tax credit
  51. Rule 701-304.51 - From farm to food donation tax credit
  52. Rule 701-304.52 - Adoption tax credit
  53. Rule 701-304.53 - Workforce housing tax incentives program
  54. Rule 701-304.54 - Historic preservation and cultural and entertainment district tax credit for projects registered on or after July 1, 2014, and before August 15, 2016
  55. Rule 701-304.55 - Historic preservation and cultural and entertainment district tax credit for projects registered on or after August 15, 2016
  56. Rule 701-304.56 - Renewable chemical production tax credit program
  57. Rule 701-304.57 - Hoover presidential library tax credit
  58. Rule 701-304.58 - Employer child care tax credit

Notes

Iowa Code agency 701, tit. IV, ch. 304

[Prior to 12/17/86, Revenue Department[730]]

[Prior to 11/2/22, see Revenue Department[701] Ch 42]

Chapter rescission date pursuant to Iowa Code section 17A.7: 1/1/28

[Filed 12/12/74]

[Filed 12/10/76, Notice 9/22/76-published 12/29/76, effective 2/2/77]

[Filed 10/28/77, Notice 9/21/77-published 11/16/77, effective 12/21/77]

[Filed 12/7/79, Notice 10/31/79-published 12/26/79, effective 1/30/80]

[Filed emergency 7/17/80-published 8/6/80, effective 7/17/80]

[Filed 12/3/82, Notice 10/27/82-published 12/22/82, effective 1/26/83]

[Filed 12/16/83, Notice 11/9/83-published 1/4/84, effective 2/8/84]

[Filed 5/31/85, Notice 4/24/85-published 6/19/85, effective 7/24/85]

[Filed 8/23/85, Notice 7/17/85-published 9/11/85, effective 10/16/85]

[Filed 9/6/85, Notice 7/31/85-published 9/25/85, effective 10/30/85]DD

[Filed 1/24/86, Notice 12/18/85-published 2/12/86, effective 3/19/86]

[Filed 6/27/86, Notice 5/7/86-published 7/16/86, effective 8/20/86]

[Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86]

[Filed 10/3/86, Notice 8/27/86-published 10/22/86, effective 11/26/86]

[Filed emergency 11/14/86-published 12/17/86, effective 11/14/86]

[Filed emergency 12/23/87-published 1/13/88, effective 12/23/87]

[Filed 12/23/87, Notice 11/18/87-published 1/13/88, effective 2/17/88]

[Filed 2/19/88, Notice 1/13/88-published 3/9/88, effective 4/13/88]

[Filed 8/19/88, Notice 7/13/88-published 9/7/88, effective 10/12/88]

[Filed 1/19/90, Notice 12/13/89-published 2/7/90, effective 3/14/90]DD

[Filed 8/30/90, Notice 7/25/90-published 9/19/90, effective 10/24/90]

[Filed 10/26/90, Notice 9/19/90-published 11/14/90, effective 12/19/90]

[Filed 11/9/90, Notice 10/3/90-published 11/28/90, effective 1/2/91]

[Filed 11/7/91, Notice 10/2/91-published 11/27/91, effective 1/1/92]

[Filed 10/23/92, Notice 9/16/92-published 11/11/92, effective 12/16/92]

[Filed 11/20/92, Notice 10/14/92-published 12/9/92, effective 1/13/93]

[Filed 9/10/93, Notice 8/4/93-published 9/29/93, effective 11/3/93]

[Filed 5/20/94, Notice 4/13/94-published 6/8/94, effective 7/13/94]

[Filed 9/23/94, Notice 8/17/94-published 10/12/94, effective 11/16/94]

[Filed 1/12/96, Notice 12/6/95-published 1/31/96, effective 3/6/96]

[Filed 8/23/96, Notice 7/17/96-published 9/11/96, effective 10/16/96]

[Filed 10/17/97, Notice 9/10/97-published 11/5/97, effective 12/10/97]

[Filed 7/10/98, Notice 6/3/98-published 7/29/98, effective 9/2/98]

[Filed 10/2/98, Notice 8/26/98-published 10/21/98, effective 11/25/98]

[Filed 11/13/98, Notice 10/7/98-published 12/2/98, effective 1/6/99]

[Filed 12/23/99, Notice 11/17/99-published 1/12/00, effective 2/16/00]

[Filed 1/5/01, Notice 11/29/00-published 1/24/01, effective 2/28/01]

[Filed 5/24/01, Notice 4/18/01-published 6/13/01, effective 7/18/01]

[Filed 12/7/01, Notice 10/31/01-published 12/26/01, effective 1/30/02]

[Filed 2/1/02, Notice 12/26/01-published 2/20/02, effective 3/27/02]

[Filed 3/15/02, Notice 1/23/02-published 4/3/02, effective 5/8/02]

[Filed 3/15/02, Notice 2/6/02-published 4/3/02, effective 5/8/02]

[Filed 10/11/02, Notice 9/4/02-published 10/30/02, effective 12/4/02]

[Filed 11/8/02, Notice 10/2/02-published 11/27/02, effective 1/1/03]

[Filed 1/17/03, Notice 12/11/02-published 2/5/03, effective 3/12/03]

[Filed 9/26/03, Notice 8/20/03-published 10/15/03, effective 11/19/03]DD

[Filed 10/24/03, Notice 9/17/03-published 11/12/03, effective 12/17/03]DD

[Filed 11/6/03, Notice 10/1/03-published 11/26/03, effective 12/31/03]

[Filed 12/5/03, Notice 10/15/03-published 12/24/03, effective 1/28/04]DD

[Filed 12/31/03, Notice 11/26/03-published 1/21/04, effective 2/25/04]

[Filed 1/30/04, Notice 12/24/03-published 2/18/04, effective 3/24/04]DD

[Filed 8/12/04, Notice 7/7/04-published 9/1/04, effective 10/6/04]

[Filed 9/24/04, Notice 8/18/04-published 10/13/04, effective 11/17/04]

[Filed 10/22/04, Notice 9/15/04-published 11/10/04, effective 12/15/04]

[Filed 11/4/04, Notice 9/29/04-published 11/24/04, effective 12/29/04]

[Filed 12/3/04, Notice 10/27/04-published 12/22/04, effective 1/26/05]

[Filed 1/14/05, Notice 12/8/04-published 2/2/05, effective 3/9/05]

[Filed 9/22/05, Notice 8/3/05-published 10/12/05, effective 11/16/05]DD

[Filed 10/20/05, Notice 9/14/05-published 11/9/05, effective 12/14/05]

[Filed 12/30/05, Notice 11/23/05-published 1/18/06, effective 2/22/06]DD

[Filed 1/27/06, Notice 12/21/05-published 2/15/06, effective 3/22/06]

[Filed 6/2/06, Notice 3/29/06-published 6/21/06, effective 7/26/06]

[Filed 7/28/06, Notice 6/21/06-published 8/16/06, effective 9/20/06]

[Filed 9/8/06, Notice 7/19/06-published 9/27/06, effective 11/1/06]

[Filed 10/5/06, Notice 8/30/06-published 10/25/06, effective 11/29/06]DD

[Filed 11/1/06, Notice 8/16/06-published 11/22/06, effective 12/27/06]

[Filed 12/13/06, Notice 11/8/06-published 1/3/07, effective 2/7/07]

[Filed 1/11/07, Notice 12/6/06-published 1/31/07, effective 3/7/07]

[Filed 10/5/07, Notice 8/15/07-published 10/24/07, effective 11/28/07]

[Filed 10/5/07, Notice 8/29/07-published 10/24/07, effective 11/28/07]

[Filed 10/19/07, Notice 9/12/07-published 11/7/07, effective 12/12/07]DD

[Filed 3/7/08, Notice 1/30/08-published 3/26/08, effective 4/30/08]

[Filed 5/2/08, Notice 3/26/08-published 5/21/08, effective 6/25/08]

[Filed 10/31/08, Notice 9/24/08-published 11/19/08, effective 12/24/08]DD

[Filed ARC 8702B (Notice ARC 8512B, IAB 2/10/10), IAB 4/21/10, effective 5/26/10]

[Filed ARC 9104B (Notice ARC 8954B, IAB 7/28/10), IAB 9/22/10, effective 10/27/10]

[Filed ARC 9821B (Notice ARC 9741B, IAB 9/7/11), IAB 11/2/11, effective 12/7/11]

[Filed ARC 9820B (Notice ARC 9740B, IAB 9/7/11), IAB 11/2/11, effective 12/7/11]

[Filed ARC 9876B (Notice ARC 9796B, IAB 10/5/11), IAB 11/30/11, effective 1/4/12]

[Filed ARC 9966B (Notice ARC 9856B, IAB 11/16/11), IAB 1/11/12, effective 2/15/12]

[Filed ARC 0251C (Notice ARC 0145C, IAB 5/30/12), IAB 8/8/12, effective 9/12/12]

[Filed ARC 0337C (Notice ARC 0232C, IAB 7/25/12), IAB 9/19/12, effective 10/24/12]

[Filed ARC 0361C (Notice ARC 0253C, IAB 8/8/12), IAB 10/3/12, effective 11/7/12]

[Filed ARC 0398C (Notice ARC 0292C, IAB 8/22/12), IAB 10/17/12, effective 11/21/12]

[Filed ARC 1101C (Notice ARC 0976C, IAB 8/21/13), IAB 10/16/13, effective 11/20/13]

[Filed ARC 1102C (Notice ARC 0975C, IAB 8/21/13), IAB 10/16/13, effective 11/20/13]

[Filed ARC 1138C (Notice ARC 0998C, IAB 9/4/13), IAB 10/30/13, effective 12/4/13]

[Filed ARC 1303C (Notice ARC 1231C, IAB 12/11/13), IAB 2/5/14, effective 3/12/14]

[Filed ARC 1545C (Notice ARC 1469C, IAB 5/28/14), IAB 7/23/14, effective 8/27/14]

[Filed ARC 1665C (Notice ARC 1590C, IAB 8/20/14), IAB 10/15/14, effective 11/19/14]

[Filed ARC 1666C (Notice ARC 1589C, IAB 8/20/14), IAB 10/15/14, effective 11/19/14]

[Filed ARC 1744C (Notice ARC 1654C, IAB 10/1/14), IAB 11/26/14, effective 12/31/14]

[Filed ARC 1949C (Notice ARC 1857C, IAB 2/4/15), IAB 4/1/15, effective 5/6/15]

[Filed ARC 1968C (Notice ARC 1837C, IAB 1/21/15), IAB 4/15/15, effective 5/20/15]

[Filed ARC 2632C (Notice ARC 2547C, IAB 5/25/16), IAB 7/20/16, effective 8/24/16]

[Filed ARC 2772C (Notice ARC 2681C, IAB 8/17/16), IAB 10/12/16, effective 11/16/16]

[Filed ARC 2829C (Notice ARC 2737C, IAB 9/28/16), IAB 11/23/16, effective 1/1/17]

[Filed ARC 2833C (Notice ARC 2776C, IAB 10/12/16), IAB 12/7/16, effective 1/11/17]

[Filed ARC 2925C (Notice ARC 2736C, IAB 9/28/16), IAB 2/1/17, effective 3/8/17]

[Filed ARC 2928C (Notice ARC 2806C, IAB 11/9/16), IAB 2/1/17, effective 3/8/17]

[Filed ARC 3008C (Notice ARC 2865C, IAB 12/21/16), IAB 3/29/17, effective 5/3/17]

[Filed ARC 3043C (Notice ARC 2896C, IAB 1/18/17), IAB 4/26/17, effective 5/31/17]

[Filed ARC 3749C (Notice ARC 3579C, IAB 1/17/18), IAB 4/11/18, effective 5/16/18]

[Filed ARC 3837C (Notice ARC 3724C, IAB 4/11/18), IAB 6/6/18, effective 7/11/18]

[Filed ARC 4143C (Notice ARC 4025C, IAB 9/26/18), IAB 11/21/18, effective 12/26/18]

[Filed ARC 5308C (Notice ARC 5181C, IAB 9/23/20), IAB 12/2/20, effective 1/6/21]

[Filed ARC 5589C (Notice ARC 5469C, IAB 2/24/21), IAB 4/21/21, effective 5/26/21]

[Filed ARC 5590C (Notice ARC 5470C, IAB 2/24/21), IAB 4/21/21, effective 5/26/21]

[Filed ARC 5978C (Notice ARC 5822C, IAB 8/11/21), IAB 10/20/21, effective 11/24/21]

[Filed ARC 6029C (Notice ARC 5886C, IAB 9/8/21), IAB 11/3/21, effective 12/8/21]

[Filed ARC 6030C (Notice ARC 5883C, IAB 9/8/21), IAB 11/3/21, effective 12/8/21]

[Filed ARC 6031C (Notice ARC 5884C, IAB 9/8/21), IAB 11/3/21, effective 12/8/21]

[Filed ARC 6149C (Notice ARC 6032C, IAB 11/17/21), IAB 1/12/22, effective 2/16/22]

[Filed ARC 6227C (Notice ARC 5987C, IAB 10/20/21), IAB 3/9/22, effective 4/13/22]

[Filed ARC 6240C (Notice ARC 5990C, IAB 10/20/21), IAB 3/9/22, effective 4/13/22]

[Filed ARC 6267C (Notice ARC 5986C, IAB 10/20/21), IAB 4/6/22, effective 5/11/22]

[Filed Emergency ARC 6398C, IAB 7/13/22, effective 7/1/22]

[Editorial change: IAC Supplement 11/2/22]

[Filed ARC 6900C (Notice ARC 6746C, IAB 12/14/22), IAB 2/22/23, effective 3/29/23]

[Filed ARC 6901C (Notice ARC 6699C, IAB 11/30/22), IAB 2/22/23, effective 3/29/23]

[Filed ARC 6903C (Notice ARC 6698C, IAB 11/30/22), IAB 2/22/23, effective 3/29/23]

[Editorial change: IAC Supplement 10/18/23]

[Filed ARC 8201C (Notice ARC 8071C, IAB 6/26/24), IAB 8/21/24, effective 9/25/24]

Two or more ARCs

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.