SF 44 (Introduced)
91st General Assembly
relating to the historic preservation tax credit available against the individual and corporate income taxes, the franchise tax, and the insurance premiums tax.
HF 109 (Introduced)
91st General Assembly
relating to the maximum amount of workforce housing tax incentives available against the individual and corporate income taxes, the franchise tax, the insurance premiums tax, and the moneys and credits tax.
Tagged topics: corporate taxes, franchise taxes, income taxes, insurance, moneys and credits taxes, tax credits, taxation, workforce development
Section 15E.41 Purpose.
2025 Code of Iowa
The purpose of this subchapter is to stimulate job growth, create wealth, and accelerate the creation of new ventures by using investment tax credits to incentivize the transfer of capital from investors to entrepreneurs, particularly during early-s...
Section 15E.42 Definitions.
2025 Code of Iowa
For purposes of this subchapter, unless the context otherwise requires: “Affiliate” means a spouse, child, or sibling of an investor or a corporation, partnership, or trust in which an investor has a controlling equity interest or in which an inves...
Section 15E.43 Investment tax credits.
2025 Code of Iowa
For tax years beginning on or after January 1, 2015, a tax credit shall be allowed against the taxes imposed in chapter 422, subchapters II, III, and V, and in chapter 432, and against the moneys and credits tax imposed in section 533.329, f...
Section 15E.44 Qualifying businesses.
2025 Code of Iowa
In order for an equity investment to qualify for a tax credit, the business in which the equity investment is made shall, within one hundred twenty days of the date of the first investment, notify the authority of the names, addresses, shares issued, ...
Section 15E.46 Confidentiality reports.
2025 Code of Iowa
Except as provided in subsection 2, all information or records in the possession of the authority with respect to this subchapter shall be presumed by the authority to be a trade secret protected under chapter 550 or common law and shall be kept...
Section 15E.52 Innovation fund investment tax credits.
2025 Code of Iowa
For purposes of this section, unless the context otherwise requires: “Board” means the same as defined in section 15.102. “Innovation fund” means one or more early-stage capital funds certified by the board. “Innovative business” means a business...
Section 15E.305 Endow Iowa tax credit.
2025 Code of Iowa
For tax years beginning on or after January 1, 2003, a tax credit shall be allowed against the taxes imposed in chapter 422, subchapters II, III, and V, and in chapter 432, and against the moneys and credits tax imposed in section 533.329 eq...
Section 15E.364 Hoover presidential library tax credit.
2025 Code of Iowa
For tax years beginning on or after January 1, 2021, but before January 1, 2025, a tax credit shall be allowed against the taxes imposed in chapter 422, subchapters II, III, and V, and in chapter 432, and against the moneys and credits tax imp...