Iowa Administrative Code - 06/10/2026

Economic Development Authority [261] | Agency Listing
Chapter 49 HISTORIC PRESERVATION TAX CREDIT | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
261.49.1 Definitions.
261.49.2 Single-family dwelling units.
261.49.3 Qualified rehabilitation expenditures.
261.49.4 Small projects.
261.49.5 Tax credit eligibility.
261.49.6 Applications.
261.49.7 Part 1 application.
261.49.8 Preapplication meeting.
261.49.9 Part 2 application.
261.49.10 Part 2B application.
261.49.11 Agreement.
261.49.12 Part 3 application.
261.49.13 Fees.
261.49.14 Compliance.
261.49.15 Certificate issuance; claiming the tax credit.
261.49.16 Appeals.
261.49.17 References.