The Iowa Legislature > Iowa Law & Rules > Iowa Code > Code Section Listings Print Icon Print

Iowa Code - 2026

Title I - STATE SOVEREIGNTY AND MANAGEMENT | Back to Title Listing
Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§15.101 - Findings and purpose — collaboration described. PDF RTF
§15.102 - Definitions. PDF RTF
§15.103 - Economic development board. PDF RTF
§15.104 - Duties of the board. PDF RTF
§15.105 - Economic development authority. PDF RTF
§15.106 - Conflicts of interest. PDF RTF
§15.106A - General powers of the authority — legislative findings. PDF RTF
§15.106B - Specific program powers — fees. PDF RTF
§15.106C - Director — responsibilities. PDF RTF
§15.106D - Private activity bonds and notes. PDF RTF
§15.106E - Application or award — prohibition. PDF RTF
§15.107 - Bioscience development corporation. PDF RTF
§15.107A - Duties and responsibilities of the corporation. PDF RTF
§15.107B - Annual reporting requirements. PDF RTF
§15.107C - Oversight of corporation. PDF RTF
§15.108 - Primary responsibilities. PDF RTF
§15.109 - Additional duties. PDF RTF
§15.110 - Restrictions relating to councils of governments. PDF RTF
§15.111 - Assistance for certain programs and projects. PDF RTF
§15.112 - Mass layoffs and business closures. PDF RTF
§15.113 - Tax lien and delinquency search requirement. PDF RTF
§15.114 - Microenterprise development advisory committee. PDF RTF
§15.115 - Technology commercialization specialist. PDF RTF
§15.116 - Technology commercialization committee. PDF RTF
§15.117 - Chief technology officer. PDF RTF
§15.117A - Iowa innovation council. PDF RTF
§15.118 - Confidentiality of information in financial assistance applications. PDF RTF
§15.119 - Aggregate tax credit limit for certain business development programs. PDF RTF
§15.120 - The Iowa energy center. PDF RTF
§15.121 - State historic preservation officer. PDF RTF
§15.122 - Rural electric cooperatives and municipal utilities — historic properties — archeological site surveys. PDF RTF
§15.123 PDF RTF
§15.124 PDF RTF
§15.125 PDF RTF
§15.126 PDF RTF
§15.127 PDF RTF
§15.128 PDF RTF
§15.129 PDF RTF
§15.130 PDF RTF
§15.131 PDF RTF
§15.132 PDF RTF
§15.133 PDF RTF
§15.134 PDF RTF
§15.135 PDF RTF
§15.136 PDF RTF
§15.137 PDF RTF
§15.138 PDF RTF
§15.139 PDF RTF
§15.140 PDF RTF
§15.141 PDF RTF
§15.142 PDF RTF
§15.143 PDF RTF
§15.144 PDF RTF
§15.145 PDF RTF
§15.146 PDF RTF
§15.147 PDF RTF
§15.148 PDF RTF
§15.149 PDF RTF
§15.150 PDF RTF
§15.151 PDF RTF
§15.152 PDF RTF
§15.153 PDF RTF
§15.154 PDF RTF
§15.155 PDF RTF
§15.156 PDF RTF
§15.157 PDF RTF
§15.158 PDF RTF
§15.159 PDF RTF
§15.160 PDF RTF
§15.161 PDF RTF
§15.162 PDF RTF
§15.163 PDF RTF
§15.164 PDF RTF
§15.165 PDF RTF
§15.166 PDF RTF
§15.167 PDF RTF
§15.168 PDF RTF
§15.169 PDF RTF
§15.170 PDF RTF
§15.171 PDF RTF
§15.172 PDF RTF
§15.173 PDF RTF
§15.174 PDF RTF
§15.175 PDF RTF
§15.176 PDF RTF
§15.177 PDF RTF
§15.178 PDF RTF
§15.179 PDF RTF
§15.180 PDF RTF
§15.181 PDF RTF
§15.182 PDF RTF
§15.183 PDF RTF
§15.184 PDF RTF
§15.185 PDF RTF
§15.186 PDF RTF
§15.187 PDF RTF
§15.188 PDF RTF
§15.189 PDF RTF
§15.190 PDF RTF
§15.191 PDF RTF
§15.192 PDF RTF
§15.193 PDF RTF
§15.194 PDF RTF
§15.195 PDF RTF
§15.196 PDF RTF
§15.197 PDF RTF
§15.198 PDF RTF
§15.199 PDF RTF
§15.200 PDF RTF
§15.201 - Agricultural marketing program. PDF RTF
§15.202 - Grants and gifts. PDF RTF
§15.203 - Agricultural products advisory council — duties. PDF RTF
§15.204 - Value-added agricultural linked investment loan program — eligibility requirements. PDF RTF
§15.205 PDF RTF
§15.206 PDF RTF
§15.207 PDF RTF
§15.208 PDF RTF
§15.209 PDF RTF
§15.210 PDF RTF
§15.211 PDF RTF
§15.212 PDF RTF
§15.213 PDF RTF
§15.214 PDF RTF
§15.215 PDF RTF
§15.216 PDF RTF
§15.217 PDF RTF
§15.218 PDF RTF
§15.219 PDF RTF
§15.220 PDF RTF
§15.221 PDF RTF
§15.222 PDF RTF
§15.223 PDF RTF
§15.224 PDF RTF
§15.225 PDF RTF
§15.226 PDF RTF
§15.227 PDF RTF
§15.228 PDF RTF
§15.229 PDF RTF
§15.230 PDF RTF
§15.231 - Community catalyst building remediation program — fund. PDF RTF
§15.232 PDF RTF
§15.233 PDF RTF
§15.234 PDF RTF
§15.235 PDF RTF
§15.236 PDF RTF
§15.237 PDF RTF
§15.238 PDF RTF
§15.239 PDF RTF
§15.240 - Community microenterprise development organization grant program. PDF RTF
§15.241 - Iowa “self-employment loan program”. PDF RTF
§15.242 PDF RTF
§15.243 PDF RTF
§15.244 PDF RTF
§15.245 PDF RTF
§15.246 - Case management program. PDF RTF
§15.247 - Targeted small business financial assistance program. PDF RTF
§15.248 PDF RTF
§15.249 PDF RTF
§15.250 PDF RTF
§15.251 - Industrial new job training program certificates — fee. PDF RTF
§15.252 - Rules. PDF RTF
§15.253 PDF RTF
§15.254 PDF RTF
§15.255 PDF RTF
§15.256 PDF RTF
§15.257 PDF RTF
§15.258 PDF RTF
§15.259 PDF RTF
§15.260 PDF RTF
§15.261 - Vacant buildings demolition fund. PDF RTF
§15.262 - Vacant buildings rehabilitation fund. PDF RTF
§15.263 PDF RTF
§15.264 PDF RTF
§15.265 PDF RTF
§15.266 PDF RTF
§15.267 PDF RTF
§15.268 PDF RTF
§15.269 - Cogeneration pilot program. PDF RTF
§15.270 PDF RTF
§15.271 - Statement of purpose — intent. PDF RTF
§15.272 - Statewide welcome center program. PDF RTF
§15.273 - Cooperative tourism program. PDF RTF
§15.274 - Promotional program for national historic landmarks and cultural and entertainment districts. PDF RTF
§15.275 - Statewide tourism marketing services and efforts. PDF RTF
§15.276 PDF RTF
§15.277 PDF RTF
§15.278 PDF RTF
§15.279 PDF RTF
§15.280 PDF RTF
§15.281 - Destination Iowa fund. PDF RTF
§15.282 PDF RTF
§15.283 PDF RTF
§15.284 PDF RTF
§15.285 PDF RTF
§15.286 PDF RTF
§15.287 PDF RTF
§15.288 PDF RTF
§15.289 PDF RTF
§15.290 PDF RTF
§15.291 - Definitions. PDF RTF
§15.292 - Brownfield redevelopment program. PDF RTF
§15.293 - Brownfield redevelopment fund. PDF RTF
§15.293A - Redevelopment tax credits. PDF RTF
§15.293B - Application — registration — agreement. PDF RTF
§15.294 - Brownfield redevelopment advisory council. PDF RTF
§15.295 - Rules. PDF RTF
§15.296 PDF RTF
§15.297 PDF RTF
§15.298 PDF RTF
§15.299 PDF RTF
§15.300 - Findings and intent. PDF RTF
§15.301 - Save our small businesses fund and program. PDF RTF
§15.302 PDF RTF
§15.303 PDF RTF
§15.304 PDF RTF
§15.305 PDF RTF
§15.306 PDF RTF
§15.307 PDF RTF
§15.308 PDF RTF
§15.309 PDF RTF
§15.310 PDF RTF
§15.311 - Title. PDF RTF
§15.312 - Purpose. PDF RTF
§15.313 - Strategic infrastructure program — fund. PDF RTF
§15.314 PDF RTF
§15.315 - Short title. PDF RTF
§15.316 - Definitions. PDF RTF
§15.317 - Eligibility requirements. PDF RTF
§15.318 - Eligible business application and agreement — maximum tax credits. PDF RTF
§15.319 - Renewable chemical production tax credit. PDF RTF
§15.320 - Reports to general assembly. PDF RTF
§15.321 - Rules. PDF RTF
§15.322 - Future repeal. PDF RTF
§15.323 PDF RTF
§15.324 PDF RTF
§15.325 - Negotiations — state and local officials — restrictions. PDF RTF
§15.326 - Short title. PDF RTF
§15.327 - Definitions. PDF RTF
§15.328 PDF RTF
§15.329 - Eligible business. PDF RTF
§15.330 - Agreement. PDF RTF
§15.330A - Maintenance of agreements. PDF RTF
§15.331 - New jobs credit from withholding. PDF RTF
§15.331A - Sales and use tax refund. PDF RTF
§15.331B - Exemption from land ownership restrictions for nonresident aliens. PDF RTF
§15.331C - Third-party developer tax credit. PDF RTF
§15.332 - Value-added property tax exemption. PDF RTF
§15.333 - Investment tax credit. PDF RTF
§15.333A - Insurance premium tax credits. PDF RTF
§15.334 - Exemption from taxation for machinery, equipment, and computers. PDF RTF
§15.334A - Sales and use tax exemption. PDF RTF
§15.335 - Research activities credit. PDF RTF
§15.335A - Tax incentives. PDF RTF
§15.335B - Assistance for certain programs and projects. PDF RTF
§15.335C - Wage thresholds for brownfield and grayfield projects and economically distressed areas. PDF RTF
§15.336 - Other incentives. PDF RTF
§15.337 - Waiver of program qualification requirements. PDF RTF
§15.338 - Nuisance property remediation assistance — fund. PDF RTF
§15.339 PDF RTF
§15.340 PDF RTF
§15.341 - Workforce development fund program PDF RTF
§15.342 - Purpose. PDF RTF
§15.342A - Workforce development fund account. PDF RTF
§15.343 - Workforce development fund. PDF RTF
§15.344 - Common system — assessment and tracking. PDF RTF
§15.345 PDF RTF
§15.346 PDF RTF
§15.347 PDF RTF
§15.348 PDF RTF
§15.349 - Shelter assistance fund. PDF RTF
§15.350 PDF RTF
§15.351 - Short title. PDF RTF
§15.352 - Definitions. PDF RTF
§15.353 - Housing project requirements. PDF RTF
§15.354 - Housing project application and agreement. PDF RTF
§15.355 - Workforce housing tax incentives. PDF RTF
§15.356 - Rules. PDF RTF
§15.357 PDF RTF
§15.358 PDF RTF
§15.359 PDF RTF
§15.360 PDF RTF
§15.361 PDF RTF
§15.362 PDF RTF
§15.363 PDF RTF
§15.364 PDF RTF
§15.365 PDF RTF
§15.366 PDF RTF
§15.367 PDF RTF
§15.368 - World food prize award and support. PDF RTF
§15.369 PDF RTF
§15.370 PDF RTF
§15.371 - Manufacturing 4.0 technology investment program. PDF RTF
§15.372 PDF RTF
§15.373 PDF RTF
§15.374 PDF RTF
§15.375 PDF RTF
§15.376 PDF RTF
§15.377 PDF RTF
§15.378 PDF RTF
§15.379 PDF RTF
§15.380 PDF RTF
§15.381 PDF RTF
§15.382 PDF RTF
§15.383 PDF RTF
§15.384 PDF RTF
§15.385 PDF RTF
§15.386 PDF RTF
§15.387 PDF RTF
§15.388 PDF RTF
§15.389 PDF RTF
§15.390 PDF RTF
§15.391 - Short title. PDF RTF
§15.392 - Purpose. PDF RTF
§15.393 - Film, television, and video project promotion program — tax credits and income exclusion. PDF RTF
§15.394 PDF RTF
§15.395 PDF RTF
§15.396 PDF RTF
§15.397 PDF RTF
§15.398 PDF RTF
§15.399 PDF RTF
§15.400 PDF RTF
§15.401 - Renewable fuels. PDF RTF
§15.402 PDF RTF
§15.403 PDF RTF
§15.404 PDF RTF
§15.405 PDF RTF
§15.406 PDF RTF
§15.407 PDF RTF
§15.408 PDF RTF
§15.409 PDF RTF
§15.410 - Definitions. PDF RTF
§15.411 - Innovative and other business development — technical and financial assistance. PDF RTF
§15.412 - Innovation and commercialization development fund. PDF RTF
§15.413 PDF RTF
§15.414 PDF RTF
§15.415 PDF RTF
§15.416 PDF RTF
§15.417 PDF RTF
§15.418 PDF RTF
§15.419 PDF RTF
§15.420 PDF RTF
§15.421 - Partner state program. PDF RTF
§15.422 PDF RTF
§15.423 PDF RTF
§15.424 PDF RTF
§15.425 PDF RTF
§15.426 PDF RTF
§15.427 PDF RTF
§15.428 PDF RTF
§15.429 PDF RTF
§15.430 PDF RTF
§15.431 - Downtown loan guarantee program. PDF RTF
§15.432 PDF RTF
§15.433 PDF RTF
§15.434 PDF RTF
§15.435 PDF RTF
§15.436 - Arts and culture enhancement fund. PDF RTF
§15.437 - Arts and cultural conferences and caucuses. PDF RTF
§15.438 - Cultural and entertainment districts. PDF RTF
§15.439 - Iowa great places program. PDF RTF
§15.440 - Iowa great places program fund. PDF RTF
§15.441 - Culture, history, and arts teams program. PDF RTF
§15.442 PDF RTF
§15.443 PDF RTF
§15.444 PDF RTF
§15.445 - Definitions. PDF RTF
§15.446 - Petition. PDF RTF
§15.447 - Action by the authority. PDF RTF
§15.448 - Referendum. PDF RTF
§15.449 - Notice. PDF RTF
§15.450 - Voting. PDF RTF
§15.451 - Commission. PDF RTF
§15.452 - Controls. PDF RTF
§15.453 - Interior. PDF RTF
§15.454 - Use of structures. PDF RTF
§15.455 - Procedures. PDF RTF
§15.456 - Action by commission. PDF RTF
§15.457 - Ordinary maintenance and repair. PDF RTF
§15.458 - Termination of district. PDF RTF
§15.459 - Areas of historical significance. PDF RTF
§15.460 PDF RTF
§15.461 PDF RTF
§15.462 PDF RTF
§15.463 PDF RTF
§15.464 PDF RTF
§15.465 - Arts council. PDF RTF
§15.466 - Duties of Iowa arts council. PDF RTF
§15.467 - Authority’s powers. PDF RTF
§15.468 PDF RTF
§15.469 PDF RTF
§15.470 - State poet laureate designated — nominating committee. PDF RTF
§15.471 PDF RTF
§15.472 PDF RTF
§15.473 PDF RTF
§15.474 PDF RTF
§15.475 PDF RTF
§15.476 - Short title. PDF RTF
§15.477 - Legislative findings. PDF RTF
§15.478 - Definitions. PDF RTF
§15.479 - Iowa cultural trust and trust fund. PDF RTF
§15.480 - Board of trustees. PDF RTF
§15.481 - Powers and duties. PDF RTF
§15.482 - Iowa cultural trust grant account. PDF RTF
§15.483 PDF RTF
§15.484 PDF RTF
§15.485 - Court reporter equipment incentive program. PDF RTF
§15.486 - Court reporter equipment incentive fund. PDF RTF
§15.487 PDF RTF
§15.488 PDF RTF
§15.489 PDF RTF
§15.490 - Short title. PDF RTF
§15.491 - Definitions. PDF RTF
§15.492 - Eligible business. PDF RTF
§15.493 - Applications — authorization of tax credits and exemptions. PDF RTF
§15.494 - Agreement. PDF RTF
§15.495 - Sales and use tax refund. PDF RTF
§15.496 - Qualifying investment tax credit. PDF RTF
§15.497 - Withholding tax credit. PDF RTF
§15.498 - Foreign businesses — acquisition of agricultural land. PDF RTF
§15.499 - Other incentives. PDF RTF
§15.500 - Property tax exemption. PDF RTF
§15.501 - Restrictions on board. PDF RTF
§15.502 - Short title. PDF RTF
§15.503 - Definitions. PDF RTF
§15.504 - Eligible business. PDF RTF
§15.505 - Applications — authorization of tax credits and exemptions. PDF RTF
§15.506 - Agreement. PDF RTF
§15.507 - Sales and use tax refund. PDF RTF
§15.508 - Qualifying investment tax credit. PDF RTF
§15.509 - Other incentives. PDF RTF
§15.510 - Property tax exemption. PDF RTF
§15.511 - Financial assistance for certain eligible businesses. PDF RTF
§15.512 PDF RTF
§15.513 PDF RTF
§15.514 PDF RTF
§15.515 PDF RTF
§15.516 PDF RTF
§15.517 - Iowa film production incentive program. PDF RTF
§15.518 PDF RTF
§15.519 PDF RTF
§15.520 - Short title. PDF RTF
§15.521 - Definitions. PDF RTF
§15.522 - Eligible businesses and sectors. PDF RTF
§15.523 - Application, certification, and agreement. PDF RTF
§15.524 - Research and development tax credit. PDF RTF
§15.525 - Reporting requirements. PDF RTF
§15.526 - Confidentiality. PDF RTF
§15.527 PDF RTF
§15.528 PDF RTF
§15.529 PDF RTF
§15.530 - Short title. PDF RTF
§15.531 - Definitions. PDF RTF
§15.532 - Eligible business application and agreement. PDF RTF
§15.533 - Sustainable aviation fuel tax credit. PDF RTF
§15.534 - Reports to general assembly. PDF RTF
§15.535 - Future repeal. PDF RTF