Iowa Administrative Code - 03/18/2026

Economic Development Authority [261] | Agency Listing
Chapter 82 RESEARCH AND DEVELOPMENT TAX CREDIT PROGRAM | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
261.82.1 Definitions.
261.82.2 Certification of qualified businesses.
261.82.3 Application and review process for tax credits.
261.82.4 Tax credit certificates.
261.82.5 Mass layoffs and business closures.
261.82.6 References.