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Iowa Code 404A.1 - Historic preservation and cultural and entertainment district tax credit -- eligible property

Iowa Code > Title IX > Subtitle 4 > Chapter 404A > § 404A.1. Historic preservation and cultural and entertainment district tax credit -- eligible property

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1. A historic preservation and cultural and entertainment district tax credit, subject to the availability of the credit, is granted against the tax imposed under chapter 422, division II , III , or V , or chapter 432 , for the rehabilitation of eligible property located in this state as provided in this chapter . Tax credits in excess of tax liabilities shall be refunded or credited as provided in section 404A.4, subsection 3 .

2. Eligible property for which a taxpayer may receive the historic preservation and cultural and entertainment district tax credit computed under this chapter includes all of the following:

a . Property listed on the national register of historic places or eligible for such listing.

b . Property designated as of historic significance to a district listed in the national register of historic places or eligible for such designation.

c . Property or district designated a local landmark by a city or county ordinance.

d . A barn constructed prior to 1937.


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Iowa Code 404A.1 - Historic preservation and cultural and entertainment district tax credit -- eligible property

Iowa Code > Title IX > Subtitle 4 > Chapter 404A > § 404A.1. Historic preservation and cultural and entertainment district tax credit -- eligible property

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