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Permanent LinkIowa Administrative Code - 03/08/2023
Economic Development Authority [261] | Agency ListingChapter 49 HISTORIC PRESERVATION TAX CREDIT | Chapter Listing (Official Version - PDF format)
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| 261.49.1 Purpose. |  |
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| 261.49.2 Program transition and applicability. | |
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| 261.49.3 Definitions. | |
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| 261.49.4 Qualified rehabilitation expenditures. | |
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| 261.49.5 Historic preservation tax credit. | |
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| 261.49.6 Management of annual aggregate tax credit award limit. | |
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| 261.49.7 Applications. | |
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| 261.49.8 Small projects. | |
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| 261.49.9 Who may apply for the tax credit. | |
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| 261.49.10 Part 1 and Part 2 applications. | |
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| 261.49.11 Part 2B application. | |
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| 261.49.12 Agreement. | |
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| 261.49.13 Part 3 application—request for certification of completed work and verification of qualified rehabilitation expenditures. | |
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| 261.49.14 Fees. | |
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| 261.49.15 Compliance. | |
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| 261.49.16 Certificate issuance; claiming the tax credit. | |
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| 261.49.17 Appeals. | |
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