Iowa Administrative Code - 07/27/2022

Capital Investment Board, Iowa [123] | Agency Listing
Chapter 3 TAX CREDIT FOR INVESTMENTS IN VENTURE CAPITAL FUNDS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
123.3.1 Tax credit for investments in venture capital funds.
123.3.2 Definitions.
123.3.3 Verification of venture capital funds.
123.3.4 Application for the investment tax credit.
123.3.5 Issuance and distribution of investment tax credits.
123.3.6 Claiming the tax credits.
123.3.7 Notification to the department of revenue.
123.3.8 Additional information.
123.3.9 Repeal of the tax credit.