A bill for an act modifying the research activities tax credit available against the individual and corporate income taxes, and including effective date and retroactive applicability provisions.

{"id": "ocd-bill/f42da164-a758-4434-aac9-ee05a71243c8", "session": "2025-2026", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:ia/government", "name": "Iowa", "classification": "state"}, "from_organization": {"id": "ocd-organization/bd11534f-0c3b-4321-8d04-6a42f212bf77", "name": "House", "classification": "lower"}, "identifier": "HSB 306", "title": "A bill for an act modifying the research activities tax credit available against the individual and corporate income taxes, and including effective date and retroactive applicability provisions.", "classification": ["proposed bill"], "subject": ["research", "tax credits"], "extras": {}, "created_at": "2025-03-07T07:22:48.201161+00:00", "updated_at": "2026-05-30T15:08:50.388220+00:00", "openstates_url": "https://openstates.org/ia/bills/2025-2026/HSB306/", "first_action_date": "2025-03-06", "latest_action_date": "2025-03-13", "latest_action_description": "Subcommittee recommends passage.", "latest_passage_date": ""}