Iowa Code 190B.101 – Definitions

As used in this subchapter, unless the context otherwise requires:

1. “Department” means the department of revenue.

Department: means the department of environmental quality in a reference to a time before July 1, 1983, the department of water, air and waste management in a reference to a time on or after July 1, 1983, and through June 30, 1986, and the department of natural resources on or after July 1, 1986, and includes any officer or agency within that department. See Iowa Code 172D.1

2. “Tax credit” means the from farm to food donation tax credit as established in this subchapter.