Tax Expenditure Committee (J)

Charge

The committee is created as a permanent body under the Legislative Council. Duties include approving annual estimates of the cost of tax expenditures by December 15 each year, and performing a scheduled review of specified tax credits so that each credit is reviewed at least every five years. The first scheduled review was held in 2011. The second scheduled review, in 2013, the committee will review the child and dependent care and early childhood development tax credits, the endow Iowa tax credits, the redevelopment tax credits under Iowa Code §15.293A, the disaster recovery housing tax credits, and property tax revenue divisions for urban renewal areas. (Iowa Code §2.48)









Senate Members
House Members
Committee Information