Versions of Iowa Code 16.82 - Beginning farmer tax credit -- allowance on LawServer 2024 Iowa Code 16.82 – Beginning farmer tax credit — allowance 2023 Iowa Code 16.82 – Beginning farmer tax credit — allowance 2022 Iowa Code 16.82 – Beginning farmer tax credit — allowance. 2020 Iowa Code 16.82 – Beginning farmer tax credit — allowance. 2016 Iowa Code 16.82 – Tax credit certificates