Iowa Administrative Code - 05/04/2022

Economic Development Authority [261] | Agency Listing
Chapter 115 TAX CREDITS FOR INVESTMENTS IN QUALIFYING BUSINESSES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
261.115.1 Tax credits for investments in qualifying businesses.
261.115.2 Definitions.
261.115.3 Cash investments required.
261.115.4 Applying for an investment tax credit.
261.115.5 Certification of qualifying businesses.
261.115.6 Approval, issuance and distribution of investment tax credits.
261.115.7 Claiming the tax credits.
261.115.8 Notification to the department of revenue.
261.115.9 Rescinding tax credits.
261.115.10 Additional information—confidentiality—annual report.