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Iowa Administrative Code - 12/06/2017

Capital Investment Board, Iowa [123] | Agency Listing
Chapter 2 TAX CREDIT FOR INVESTMENTS IN QUALIFYING BUSINESSES AND COMMUNITY-BASED SEED CAPITAL FUNDS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
123.2.1 Tax credit for investments in qualifying businesses and community-based seed capital funds.
123.2.2 Definitions.
123.2.3 Taxpayers eligible for the investment tax credit.
123.2.4 Application for the investment tax credit.
123.2.5 Verification of qualifying businesses and community-based seed capital funds.
123.2.6 Issuance and distribution of investment tax credits.
123.2.7 Claiming the tax credits.
123.2.8 Notification to the department of revenue.
123.2.9 Rescinding the tax credits.
123.2.10 Additional information.
123.2.11 Transfer of responsibilities for administration of the program.