Iowa Administrative Code - 05/04/2022

Economic Development Authority [261] | Agency Listing
Chapter 116 TAX CREDITS FOR INVESTMENTS IN CERTIFIED INNOVATION FUNDS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
261.116.1 Tax credit for investments in certified innovation funds.
261.116.2 Definitions.
261.116.3 Certification of innovation funds.
261.116.4 Maintenance, reporting, and revocation of certification.
261.116.5 Application for the investment tax credit certificate.
261.116.6 Approval, issuance and distribution of investment tax credits.
261.116.7 Transferability of the tax credit.
261.116.8 Vested right in the tax credit.
261.116.9 Claiming the tax credits.
261.116.10 Notification to the department of revenue.
261.116.11 Additional information.