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2013 Iowa 1040 Expanded Instructions
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50. OTHER NONREFUNDABLE IOWA CREDITS.

Enter the total of the credits from Part I of the IA 148 Tax Credits Schedule. IA 148 Tax Credits Schedule (pdf) must be completed.

Agricultural Assets Transfer

Charitable Conservation Contribution

Custom Contract Farming

Economic Development Region Revolving Fund

Endow Iowa

Film Expenditure

Film Investment

Franchise Tax

Geothermal Heat Pump

High Quality Jobs Program

Housing Investment

Investment

Minimum Tax Carryforward

New Jobs

Redevelopment

Renewable Energy

S Corporation Apportionment

School Tuition Organization Contribution

Solar Energy System

Venture Capital - Innovation Fund

Venture Capital - Iowa Fund of Funds

Venture Capital - Qualified Business or Seed Capital Fund

Venture Capital - Venture Capital Funds

Wind Energy Production


Agricultural Assets Transfer Tax Credit

A tax credit for agricultural asset transfers from a taxpayer to beginning farmers is available for individual and corporation income taxpayers.

The tax credit is only allowed for agricultural assets that are subject to a lease or rental agreement. The lease must be for a term of at least two years, but not more than five years. The taxpayer must meet certain qualifications as established by rules adopted by the Iowa Agricultural Development Authority. The beginning farmer must be eligible to receive financial assistance as required by Code section 175.12.

The tax credit is based upon the gross amount paid to the taxpayer under the lease agreement by the beginning farmer. The tax credit equals 7% of the amount paid to the taxpayer under the agreement or, in the alternative, the tax credit equals 17% of the amount paid to the taxpayer from crops or animals sold under an agreement in which the payment is exclusively made from the sale of crops or animals.

If the beginning farmer is a veteran, the credit is 8% or 18% for the first year of the agreement.

A tax credit certificate will be issued by the Iowa Agricultural Development Authority. Any tax credit in excess of the tax liability can be carried forward for the following five years or until depleted, whichever is the earlier. A tax credit is not transferable to any other person other than the taxpayer's estate or trust upon the taxpayer's death. If the tax credit is issued to a partnership, limited liability company, S corporation, estate, or trust, the tax credit can be claimed by the individual based on the pro rata share of the income of the entity.

The lease or rental agreement may be terminated by either the taxpayer or the beginning farmer. If the Agricultural Development Authority determines that the taxpayer is not at fault for the termination, the Authority will not issue a tax credit certificate for subsequent years, but any prior tax credit certificates issued will be allowed. If the Authority determines that the taxpayer is at fault for the termination, any prior tax credit certificates issued will be disallowed, and the tax credits can be recaptured by the Department of Revenue.

The agricultural assets transfer tax credit, which includes the custom farming contract tax credit, is capped at $12 million starting with the state fiscal year beginning July 1, 2013. $8 million is allocated to the agricultural assets transfer tax credit, and $4 million is allocated to the custom farming contract tax credit. The maximum credit issued to a taxpayer is $50,000.

Charitable Conservation Contribution Tax Credit

Effective for tax years beginning on or after January 1, 2008, a tax credit is available for individual income and corporation income tax equal to 50% of the fair market value of a qualified real property interest located in Iowa that is conveyed as an unconditional charitable donation in perpetuity by a taxpayer to a qualified organization exclusively for conservation purposes.

The maximum amount of the credit is $100,000. The amount of the contribution for which the tax credit is claimed is not deductible as an itemized deduction for Iowa income tax purposes.

The terms “conservation purpose,” “qualified organization,” and “qualified real property interest” mean the same as set forth in section 170(h) of the Internal Revenue Code. Any tax credit in excess of the tax liability is not refundable but may be credited to the tax liability for the following 20 years or until depleted, whichever is the earlier.

Custom Contract Farming Tax Credit

For tax years beginning on or after January 1, 2013, a custom farming credit is available for landowners who hire a beginning farmer to do custom work and allows the landowner to claim 7% of the value of the contract on a tax credit. If the beginning farmer is a veteran, the credit is 8% for the first year. The credit is administered by the Iowa Agricultural Development Authority. For the fiscal year beginning July 1, 2013, $4 million is allocated to this credit, while $8 million is allocated to the agricultural assets transfer tax credit.

The taxpayer must pay the beginning farmer on a cash basis, and the contract must be in writing for a term of not more than twelve months. The total cash payment must equal at least $1,000. The maximum credit issued to a taxpayer is $50,000.

A tax credit certificate is issued by the Agricultural Development Authority for the amount of the credit. Any credit in excess of the tax liability can be carried forward for five years.

Economic Development Region Revolving Fund Tax Credit

This credit was repealed for tax years beginning on or after January 1, 2010, so only unused credits from a prior year may be claimed for 2013.

Endow Iowa Tax Credit

The Endow Iowa Tax Credit is equal to 25% of a taxpayer's endowment gift to a qualified community foundation. The gift must be for a permanent endowment fund established to benefit a charitable cause in Iowa. The Iowa Economic Development Authority is responsible for registering and authorizing the tax credits, and controlling the distribution of these tax credits.

Any tax credit in excess of the taxpayer's tax liability can be carried forward for the following five years or until depleted, whichever occurs first. The amount of the contribution cannot be taken as an itemized deduction for charitable contributions for Iowa income tax purposes.

An individual can claim the credit for a gift made by a partnership, limited liability company, S corporation, estate, or trust electing to have the income taxed to the individual, based on the pro rata share of earnings from the pass-through entity.

422.11H, 422.33(14) and 422.60(7)

Film Expenditure Tax Credit

This credit was repealed for tax years beginning on or after January 1, 2012, so only unused credits from a prior year may be claimed for 2013.

Film Investment Tax Credit

This credit was repealed for tax years beginning on or after January 1, 2012, so only unused credits from a prior year may be claimed for 2013.

Franchise Tax Credit

If a financial institution as defined in section 581 of the Internal Revenue Code elects to file as an S corporation for federal income tax purposes and therefore have its income taxed directly to the shareholders, those shareholders qualify for a franchise tax credit.

Iowa imposes a franchise tax on financial institutions, and Iowa does not recognize the S corporation election for Iowa franchise tax purposes. Therefore, the franchise tax credit is allowed to avoid double taxation of income.

Starting with any financial institutions organized as limited liability companies on or after July 1, 2004, the franchise tax credit is also available to members of the limited liability company. The limited liability company would file the franchise tax return, and members of the limited liability company would be eligible to take the franchise tax credit.

This worksheet (pdf) will help you calculate the credit. You do not need to send it with your return, but keep it with your tax records.

The amount of any unused credit may not be carried forward.

Sections 422.11 and 422.33(8)

Geothermal Heat Pump Tax Credit

Effective for tax years beginning on or after January 1, 2012, a geothermal heat pump tax credit is available for individual income tax equal to 20% of the federal residential energy efficient property tax credit allowed for geothermal heat pumps provided in section 25D(a)(5) of the Internal Revenue Code for residential property located in Iowa.

The federal credit is available for property placed in service before January 1, 2017, so the Iowa credit will be available for the 2012-2016 tax years. The federal credit is claimed on federal form 5695, Residential Energy Credits.

Any credit in excess of the tax liability is not refundable, but the excess can be carried forward to the tax liability for the next ten years or until depleted, whichever is the earlier.

Section 422.11I

Housing Investment Tax Credit

Starting in 1999, for taxpayers approved by the Iowa Economic Development Authority under the Eligible Housing Enterprise Zone Program, an investment tax credit is available equal to 10% of the new investment directly related to the building or rehabilitation of homes in an enterprise zone. This is a nonrefundable credit, with a 7-year carryforward. The credit is claimed on worksheet IA 3468 (pdf). The credit is based on a maximum of $140,000 for each single-family home or for each unit of a multiple dwelling.

Starting in 2003, for the investment tax credit for eligible housing projects only, the credit can be transferred to another person or entity, if low-income housing credits under section 42 of the Internal Revenue Code was used to help finance the housing project.

Effective for projects beginning on or after July 1, 2005, the investment tax credit can be transferred if the housing development is located in a brownfield site or in a blighted area.

Investment Tax Credit

An investment tax credit of 10% of the purchase price of real property including any buildings and structures located on the real property, cost of machinery and equipment, and the cost of improvements to real property is available to an eligible business. An eligible business must be approved by the Iowa Economic Development Authority under the New Jobs and Income Program, New Capital Investment Program, Enterprise Zone Program, or the High Quality Job Creation Program.

Any credit in excess of the tax liability can be carried forward seven years or until used, whichever comes first. If you are a partner, shareholder, member, or beneficiary in a partnership, corporation, limited liability company, estate, or trust, you may claim the investment tax credit for the qualifying entity. The amount of the credit to you is based on your pro rata share of the individuals earnings of the qualifying entity.

If, however, the eligible business sells, disposes of, razes, otherwise renders unusable all or a part of the land, buildings, or other existing structures within five years of purchase, the investment tax credit must be recaptured in the year that all or a part of the property is sold, disposed of, razed, or otherwise rendered unusable. The percentage of investment credit that is recaptured is from 100% if the property is sold, disposed of, razed, or otherwise rendered unusable in the first year to 20% if the property is sold, disposed of, razed, or otherwise rendered unusable in the fifth year.

The credit is determined by multiplying the qualifying new investment by 10%, except for the New Capital Investment Program, which has various rates of 1-5%, and the High Quality Jobs Program, which has various rates of 1-10%, depending on the amount of qualifying investment and number of jobs created.

New investment includes the cost of machinery and equipment purchased for use in the operation of the eligible business, and the cost of improvements to real property. New investment also includes the cost of land and any buildings and structures located on the land. The credit can be taken in the year the qualifying asset is placed in service. For businesses qualified on or after July 1, 2005, under the Enterprise Zone program and the High Quality Jobs Program, the investment tax credit is amortized over a 5-year period. For the Housing Enterprise Zone Program, the credit can be taken in the year the home is ready for occupancy.

Any credit in excess of the tax liability for the tax year may be credited to the tax liability for the following seven tax years or until depleted, whichever is earlier.

High Quality Jobs Program Tax Credit

Businesses must be approved by the Iowa Economic Development Authority. Businesses providing a sufficient benefits package will qualify for a credit against the qualifying wage threshold. Businesses creating jobs only need to pay 100% of the qualifying wage threshold at the start of the project completion period, but must pay 130% of the qualifying wage threshold by the project completion date. Businesses retaining jobs must pay 130% of the qualifying wage threshold from the start of the project completion period. Retail businesses or businesses where entrance is limited by a cover charge or membership requirement cannot qualify for the tax incentives.

The tax incentives for the High Quality Jobs Program are as follows:

Number of new or retained jobs is zero

  • Investment less than $100,000 – 1% Investment tax credit
  • Investment of $100,000 – $499,999 – 1% Investment tax credit and sales tax refund
  • Investment of $500,000 or more – 1% Investment tax credit, sales tax refund, and additional R & D credit

Number of new or retained jobs is 1-5

  • Investment less than $100,000 – 2% Investment tax credit
  • Investment of $100,000 – $499,999 – 2% Investment tax credit and sales tax refund
  • Investment of $500,000 or more – 2% Investment tax credit, sales tax refund, and additional R & D credit

Number of new or retained jobs is 6-10

  • Investment less than $100,000 – 3% Investment tax credit
  • Investment of $100,000 – $499,999 – 3% Investment tax credit and sales tax refund
  • Investment of $500,000 or more – 3% Investment tax credit, sales tax refund, and additional R & D credit

Number of new or retained jobs is 11-15

  • Investment less than $100,000 – 4% Investment tax credit
  • Investment of $100,000 – $499,999 – 4% Investment tax credit and sales tax refund
  • Investment of $500,000 or more – 4% Investment tax credit, sales tax refund, and additional R & D credit

Number of new or retained jobs is 16 or more

  • Investment less than $100,000 – 5% Investment tax credit
  • Investment of $100,000 – $499,999 – 5% Investment tax credit and sales tax refund
  • Investment of $500,000 -- $9,999,999 – 5% Investment tax credit, sales tax refund, and additional R & D credit

Number of new or retained jobs is 31-40, and the investment is $10 million or more

  • 6% Investment tax credit, sales tax refund, additional R & D credit, and local property tax exemption

Number of new or retained jobs is 41-60, and the investment is $10 million or more

  • 7% Investment tax credit, sales tax refund, additional R & D credit, and local property tax exemption

Number of new or retained jobs is 61-80, and the investment is $10 million or more

  • 8% Investment tax credit, sales tax refund, additional R & D credit, and local property tax exemption

Number of new or retained jobs is 81-100, and the investment is $10 million or more

  • 9% Investment tax credit, sales tax refund, additional R & D credit, and local property tax exemption

Number of new or retained jobs is 101 or more, and the investment is $10 million or more

  • 10% Investment tax credit, sales tax refund, additional R & D credit, and local property tax exemption

Minimum Tax Carry Forward Tax Credit

You may be eligible for this credit if you paid Iowa minimum tax in prior years based on tax preferences and adjustments. The credit is limited to the extent the regular tax exceeds the alternative minimum tax for a tax year. There is no limit on the number of years this credit can be carried forward. Compute on form IA 8801 and include with the IA 1040.

Sections 422.11B, 422.33(7) and 422.60(3)

New Jobs Tax Credit

If you started a new business or increased employment of your existing business by 10% and your business had a 260E agreement with a vocational school or area community college, you may qualify for the New Jobs Credit. This credit includes the training of existing employees. This is a one-time credit, equal to 6% of the taxable wages which the employer is required to contribute to the state unemployment compensation fund.

Compute this credit on worksheet IA 133 (pdf) and include with your return.

For 2013, this tax credit equals $1,560 ($26,000 maximum wages times 6%) for each job created. It is a nonrefundable credit with a 10-year carryforward.

Section 422.11A and 422.33(6)

Redevelopment Tax Credit

The credit is based on a percentage of the taxpayer's qualifying investment in redeveloping a brownfield or grayfield site. A brownfield site is defined as an abandoned, idled, or underutilized industrial or commercial facility where expansion or redevelopment is complicated by real or perceived environmental contamination. A grayfield site is defined as a property that has been developed and has infrastructure in place but the property's current use is outdated or prevents a better or more efficient use of the property. Such property includes vacant, blighted, obsolete, or otherwise underutilized property. Additional tax credit is available if the redevelopment meets established “green development” standards.

This tax credit program is administered by the Iowa Economic Development Authority. The total amount of tax credits available is $10 million for each fiscal year starting with the the fiscal year beginning July 1, 2013.

As a nonrefundable credit, any unused credit may be carried forward for up to five years. An individual may claim the tax credit allowed a partnership, limited liability company, S corporation, estate, or trust electing to have income taxed directly to an individual based on the pro rata share of earnings of the entity.

The tax credit certificate may be transferred to any person or entity.

Note: For Iowa individual income tax purposes, the increase in the basis of the redeveloped property that would otherwise result from the qualified redevelopment costs will be reduced by the amount of the tax credit.

Renewable Energy Tax Credit

A producer or purchaser of renewable energy from a facility approved by the Iowa Utilities Board is entitled to a tax credit equal to 1.5 cents per kilowatt hour of electricity, or $4.50 per million BTUs of heat, refuse-derived fuel, methane gas, or other biogas; or $1.44 per 1,000 standard cubic feet of hydrogen fuel.

The facilities approved cannot exceed 180 megawatts of nameplate generating capacity related to wind energy facilities, and cannot exceed the combined output of 20 megawatts of capacity and 167 billion BTUs of heat related to other facilities.

Effective July 1, 2011, the amount of nameplate generating capacity for renewable energy tax credit projects was increased to 363 megawatts. This was an increase from the prior maximum amount of nameplate generating capacity for wind projects of 330 megawatts.

Beginning January 1, 2009, small wind energy systems operating in a small wind innovation zone will be eligible for the renewable energy tax credit of 1.5 cents per kilowatt-hour of electricity. The small wind energy system must have a nameplate generating capacity of 100 kilowatts or less.

A political subdivision of the state of Iowa, including but not limited to a city, county, township, school district, community college, area education agency, institution under the control of the state board of regents, or any other local commission, association, or tribal council can seek approval from the Iowa Utilities Board to set up a small wind innovation zone.

Any tax credit in excess of the tax liability can be carried forward for seven years. A tax credit certificate is issued by the Department of Revenue for the amount of the credit, and the credit can be transferred once. A producer or purchaser can receive the tax credit certificates for a 10-year period, and no credit can be used for a tax year beginning prior to July 1, 2006.

Sections 422.11J, 422.33(16) and 422.60(8)

S Corporation Apportionment Tax Credit

Individual resident shareholders of S corporations which conduct business within and without Iowa can claim a tax credit. The credit is structured so that the S corporation is taxed on the greater of income attributable to Iowa under the single sales factor or actual distributions by the S corporation less federal income tax. The intent is to treat S corporations similar to C corporations that are entitled to apportion income within and without Iowa. Complete form IA 134 (pdf) and include with the IA 1040.

For tax years beginning on or after January 1, 2013, the credit is available to estate and trust shareholders of S corporations.

The amount of any unused credit may not be carried forward.

Section 422.8(2)(b)

School Tuition Organization Contribution Tax Credit

A school tuition organization tax credit is available for individual income tax equal to 65% of the amount of a contribution made by a taxpayer to a school tuition organization. The contribution cannot be used for the direct benefit of any dependent of the taxpayer or any other student designated by the taxpayer.

The school tuition organization tax credit is also available for corporation income tax. The maximum amount of school tuition organization tax credits available for corporation income tax equals 25% of the tax credits allocated to each school tuition organization.

A school tuition organization must be a charitable organization in Iowa that is exempt from federal taxation under section 501(c)(3) of the Internal Revenue Code that allocates at least 90% of its annual revenue in tuition grants for children who reside in Iowa to allow them to attend a qualified school of their parents' choice. The school tuition organization must represent more than one school, and they can only provide tuition grants to eligible students who are members of households whose annual income does not exceed an amount equal to three times the most recently published federal poverty guidelines published by the U.S. Department of Health and Human Services.

The Iowa Department of Revenue will authorize school tuition organizations to issue tax credit certificates for the following tax year. The total of tax credit certificates to be authorized is $8.75 million, for the 2013 calendar year.  Effective for tax years beginning on or after January 1, 2013, the credit is available to partnerships, limited liability companies, S corporations, estates, and trusts.  The credit is based on the pro-rata share of earnings from the pass-through entity.

The organization will then issue tax credit certificates to the persons that made a contribution to the organization. The tax credit certificate will contain the taxpayer's name, address, tax identification number, amount of contribution, amount of the tax credit, and any other information required by the Department.

Any credit in excess of the tax liability is not refundable but may be credited to the tax liability for the following five years or until depleted, whichever if the earlier. The amount of the contribution cannot be taken as an itemized deduction for charitable contributions for Iowa income tax purposes.

Section 422.11M

NONRESIDENTS AND PART-YEAR RESIDENTS

The school tuition organization tax credit must be adjusted using the following steps:

Step 1. Divide Iowa net income (line 26, IA 126) by all-source net income of you and spouse (line 26, IA1040).

Step 2. Multiply Step 1 above by the amount of credit shown on the tax credit certificate.

Step 3. Enter this amount in column D on Part I of the IA 148.

Solar Energy System Tax Credit

Effective for tax years beginning on or after January 1, 2012, a solar energy system tax credit is available for solar energy systems located in Iowa.

For individuals, the solar energy system tax credit is equal to 50% of the federal residential energy efficient property tax credit related to solar systems provided in section 25D(a)(1) of the Internal Revenue Code for solar electric property and section 25D(a)(2) of the Internal Revenue Code for solar water heating property. The Iowa credit for an individual cannot exceed $3,000.

The federal credit is available for property placed in service before January 1, 2017, so the Iowa credit will be available for the 2012-2016 tax years. The federal credit is claimed on federal form 5695, Residential Energy Credits for individuals.

Any credit in excess of the tax liability is not refundable, but the excess can be carried forward to the tax liability for the next ten years or until depleted, whichever is the earlier.

The cumulative amount of tax credits that can be issued to both individuals and businesses cannot exceed $1.5 million.

An individual can claim the tax credit earned by a partnership, LLC, S corporation, or estate or trust electing to have income taxed directly to the individual. The amount claimed by the individual is based on the pro rata share of the individual’s earnings in the partnership, LLC, S corporation, or estate or trust.

Taxpayers who claim this credit are not eligible to claim a renewable energy tax credit under Iowa Code chapter 476C.

Sections 422.11L, 422.33, and 476C.2

Venture Capital Tax Credit – Innovation Fund

An innovation fund investment tax credit is available equal to 25% of the taxpayer’s equity investment in an innovation fund. The credit is available for investments made on or after January 1, 2013. The innovation fund must be certified by the Iowa Economic Development Authority. The tax credit is capped at $8 million per fiscal year

The Authority will issue tax credit certificates to investors who make cash investments in a certified innovation fund. No tax credit certificates will be issued before September 1, 2014. Any tax credit in excess of the tax liability for the tax credit may be credited to the tax liability for the following five years or until depleted, whichever is earlier. The credits are transferable, but may only be transferred once.

Venture Capital Tax Credit - Iowa Fund of Funds

Starting in 2002, a contingent tax credit is available for investments to a qualifying business, community-based seed capital fund, or a venture capital fund certified by the Iowa Capital Investment Board. The tax credit is only allowed to the extent that the actual rate of return on these investments does not meet the rate of return guaranteed to investors. The Iowa fund of funds will make investments in venture capital funds who make a commitment to consider investments in businesses located in Iowa.

The contingent tax credits are capped at $60 million in the aggregate, and cannot be claimed until at least five years after the investment is made. Also, only $20 million of credits can be claimed in one year. The credit is nonrefundable, with a 7-year carryforward.

The tax credit certificate is issued by the Iowa Capital Investment Board.

Section 15E.66

Venture Capital Tax Credit - Qualified Business or Seed Capital Fund

Starting in 2002, a tax credit is allowed for 20% of the equity investment made into a qualifying business or community-based seed capital fund approved by the Iowa Capital Investment Board. This credit is focused on "angel investors" who make investments in start-up companies. The tax credit cannot be claimed until three years after the investment is made; for example, investors who made investments in 2010 cannot claim the tax credit until the 2013 tax return.

Credits can be claimed until the total cap of $10 million is reached. This is a nonrefundable credit, with a 5-year carryforward.

Sections 15E.43, 422.11F, 422.33(12) and 422.60(5)

Venture Capital Tax Credit - Venture Capital Funds

Starting in 2002, a tax credit is allowed for 6% of the equity investment made in a venture capital fund approved by the Iowa Capital Investment Board. The tax credit cannot be claimed until three years after the investment is made; for example, investors who made investments in 2010 cannot claim the tax credit until the 2013 tax return. The credits are capped in the aggregate at $5 million. This is a nonrefundable credit, with a 5-year carryforward.

This credit was repealed for investments made after July 1, 2010.

Sections 15E.51, 422.11G, 422.33(13) and 422.60(6)

Wind Energy Production Tax Credit

The wind energy production facility must be placed in service on or after July 1, 2005, but before July 1, 2012, to qualify for the tax credit.

Effective July 1, 2011, the nameplate capacity limit was reduced from 150 megawatts of nameplate capacity to 50 megawatts.

For applications filed on or after March 1, 2008, the facility must also consist of one or more wind turbines connected to a common gathering line which has a combined nameplate capacity of no less than two megawatts and no more than 30 megawatts.

The credit is equal to 1 cent multiplied by the number of kilowatt-hours of electricity sold or used for on-site consumption. Any tax credit in excess of the tax liability can be carried forward for seven years. A tax credit certificate is issued by the Department of Revenue for the amount of the credit, and the credit can be transferred once. The credit cannot be used for a tax year beginning prior to July 1, 2006.

In cases where the applicant is a partnership, limited liability company, S corporation, estate, trust, or other reporting entity which elects to have income taxed directly to an individual and the applicant is also eligible to receive renewable electricity production tax credits authorized under section 45 of the Internal Revenue Code, the credit does not have to be based upon the individual's pro rata share of earnings from the entity.

For applications filed on or after July 1, 2009, Iowa colleges, schools, and public hospitals will be eligible for the wind energy production tax credit for qualified electricity generated for their own use as long as the combined nameplate capacity is ¾ of a megawatt or greater.

There are two alternatives to issue the tax credits, as noted below:

  • The credit can be claimed based on the amounts designated by the eligible partnership, limited liability company, or S corporation to a partner, member, or shareholder, or
  • The credit and all future rights to the tax credit may be distributed to an equity holder or beneficiary as a liquidating distribution, or portion thereof, of a holder or beneficiary's interest in the applicant entity

In both cases, the applicant must identify, in the application for the tax credit certificate, the holders or beneficiaries that are to receive the tax credit certificates.

Sections 422.11J, 422.33(16) and 422.60(8)

 

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