Iowa HF 352: A bill for an act relating to an entity-level taxation election for pass-through entities and allowing a partner or shareholder to claim a credit against the individual and corporate income taxes and the franchise tax, and including effective date and retroactive applicability provisions.

Status: Fiscal note. (as of 2023-05-16)

State: Iowa · Session: 2023-2024 · Bill: HF 352

Subjects: claims, credit, elections and politics, franchise taxes, income, income taxes, internal revenue code, partnerships, pass-through entities, shares (securities), tax credits, taxation

Sponsors: COMMITTEE ON WAYS AND MEANS

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