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Code · Iowa · Chapter 15 — Economic Development Authority

15.530 Short title.

110 words·~1 min read·/ia/chapter-15-economic-development-authority/15-530

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This part shall be known and may be cited as the “Sustainable Aviation Fuel Production Tax Credit Program”.
2025 Acts, ch 136, §119, 129, 130
Referred to in §15.535
For future repeal of this section effective January 1, 2037, see §15.535
Sustainable aviation fuel tax credits issued pursuant to the sustainable aviation tax credit program shall not be issued by the economic development authority prior to July 1, 2026, and shall not be claimed by a taxpayer prior to September 1, 2026; 2025 Acts, ch 136, §127
Section applies retroactively to January 1, 2025, for tax years beginning on or after that date; 2025 Acts, ch 136, §130
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