Chapter 42 - ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS

  1. Rule 701-42.1 - School district surtax
  2. Rule 701-42.2 - Emergency medical services income surtax
  3. Rule 701-42.3 - Exemption credits
  4. Rule 701-42.4 - Tuition and textbook credit for expenses incurred for dependents attending grades kindergarten through 12 in Iowa
  5. Rule 701-42.5 - Nonresident and part-year resident credit
  6. Rule 701-42.6 - Out-of-state tax credits
  7. Rule 701-42.7 - Out-of-state tax credit for minimum tax
  8. Rule 701-42.8 - Withholding and estimated tax credits
  9. Rule 701-42.9 - Motor fuel credit
  10. Rule 701-42.10 - Alternative minimum tax credit for minimum tax paid in a prior tax year
  11. Rule 701-42.11 - Research activities credit
  12. Rule 701-42.12 - New jobs credit
  13. Rule 701-42.13 - Earned income credit
  14. Rule 701-42.14 - Investment tax credit-new jobs and income program and enterprise zone program
  15. Rule 701-42.15 - Child and dependent care credit
  16. Rule 701-42.16 - Franchise tax credit
  17. Rule 701-42.17 - Eligible housing business tax credit
  18. Rule 701-42.18 - Assistive device tax credit
  19. Rule 701-42.19 - 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 701-42.20 - Ethanol blended gasoline tax credit
  21. Rule 701-42.21 - Eligible development business investment tax credit
  22. Rule 701-42.22 - Venture capital credits
  23. Rule 701-42.23 - New capital investment program tax credits
  24. Rule 701-42.24 - Endow Iowa tax credit
  25. Rule 701-42.25 - Soy-based cutting tool oil tax credit
  26. Rule 701-42.26 - Wage-benefits tax credit
  27. Rule 701-42.27 - Wind energy production tax credit
  28. Rule 701-42.28 - Renewable energy tax credit
  29. Rule 701-42.29 - High quality job creation program
  30. Rule 701-42.30 - Economic development region revolving fund tax credit
  31. Rule 701-42.31 - Early childhood development tax credit
  32. Rule 701-42.32 - School tuition organization tax credit
  33. Rule 701-42.33 - E-85 gasoline promotion tax credit
  34. Rule 701-42.34 - Biodiesel blended fuel tax credit
  35. Rule 701-42.35 - Soy-based transformer fluid tax credit
  36. Rule 701-42.36 - Agricultural assets transfer tax credit and custom farming contract tax credit
  37. Rule 701-42.37 - Film qualified expenditure tax credit
  38. Rule 701-42.38 - Film investment tax credit
  39. Rule 701-42.39 - Ethanol promotion tax credit
  40. Rule 701-42.40 - Charitable conservation contribution tax credit
  41. Rule 701-42.41 - Redevelopment tax credit
  42. Rule 701-42.42 - High quality jobs program
  43. Rule 701-42.43 - Disaster recovery housing project tax credit
  44. Rule 701-42.44 - Deduction of credits
  45. Rule 701-42.45 - Aggregate tax credit limit for certain economic development programs
  46. Rule 701-42.46 - E-15 plus gasoline promotion tax credit
  47. Rule 701-42.47 - Geothermal heat pump tax credit
  48. Rule 701-42.48 - Solar energy system tax credit
  49. Rule 701-42.49 - Volunteer fire fighter, volunteer emergency medical services personnel member, and reserve peace officer tax credit
  50. Rule 701-42.50 - Taxpayers trust fund tax credit
  51. Rule 701-42.51 - From farm to food donation tax credit
  52. Rule 701-42.52 - Adoption tax credit
  53. Rule 701-42.53 - Workforce housing tax incentives program
  54. Rule 701-42.54 - 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 701-42.55 - Historic preservation and cultural and entertainment district tax credit for projects registered on or after August 15, 2016
  56. Rule 701-42.56 - Renewable chemical production tax credit program
  57. Rule 701-42.57 - Hoover presidential library tax credit

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.

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