HF2660 — A bill for an act relating to eligibility for claiming the research activities tax credit available against the individual and corporate income tax, and including retroactive applicability provisions.

HF2660 — A bill for an act relating to eligibility for claiming the research activities tax credit available against the individual and corporate income tax, and including retroactive applicability provisions. · Informed CitizenryThis bill amends the Iowa Code to modify eligibility for the research activities tax credit against individual and corporate income taxes. Specifically, it clarifies that individuals engaged in agr…Open in Informed Citizenry