Iowa Administrative Code - 02/28/2018

Economic Development Authority [261] | Agency Listing
Chapter 49 HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDITS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
261.49.1 Purpose.
261.49.2 Program transition.
261.49.3 Definitions.
261.49.4 Qualified rehabilitation expenditures.
261.49.5 Historic preservation and cultural and entertainment district tax credit.
261.49.6 Management of annual aggregate tax credit award limit.
261.49.7 Application and agreement process, generally.
261.49.8 Small projects.
261.49.9 Who may apply for the tax credit.
261.49.10 Part 1 application—evaluation of significance.
261.49.11 Preapplication meeting.
261.49.12 Part 2 application—description of rehabilitation.
261.49.13 Registration application.
261.49.14 Agreement.
261.49.15 Part 3 application—request for certification of completed work and verification of qualified rehabilitation expenditures.
261.49.16 Fees.
261.49.17 Compliance.
261.49.18 Certificate issuance; claiming the tax credit.
261.49.19 Appeals.