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ARC #6140C
Rule-Making Document (ARC)
The Economic Development Authority hereby proposes to amend Chapter 115, “Tax Credits for Investments in Qualifying Businesses and Community-Based Seed Capital Funds,” Iowa Administrative Code. This rule making is proposed under the authority prov...
Tagged topics: business entities, capital funds, corporate taxes, economic development authority, franchise taxes, income taxes, insurance companies taxes, investments, moneys and credits taxes, tax credits, taxation
ARC #6119C
Rule-Making Document (ARC)
The Insurance Division hereby amends Chapter 15, “Unfair Trade Practices,” Chapter 16, “Replacement of Life Insurance and Annuities,” Chapter 25, “Military Sales Practices,” Chapter 28, “Credit Life and Credit Accident and Health Insurance,” Chapt...
Tagged topics: accident insurance, annuities, commerce department, credit insurance, group insurance, health insurance, insurance, insurance division, insurance producers, insurance trade practices, life insurance, medical care, military, obstetrics
ARC #6029C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 42, “Adjustments to Computed Tax and Tax Credits,” and Chapter 89, “Fiduciary Income Tax,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code section 422.68....
Tagged topics: estates of decedents, fiduciaries, income, income taxes, investments, pass-through entities, residence, revenue department, tax credits, taxation, trusts and trustees
ARC #6015C
Rule-Making Document (ARC)
The Insurance Division hereby proposes to amend Chapter 15, “Unfair Trade Practices,” Chapter 16, “Replacement of Life Insurance and Annuities,” Chapter 25, “Military Sales Practices,” Chapter 28, “Credit Life and Credit Accident and Health Insura...
Tagged topics: accident insurance, annuities, commerce department, credit insurance, group insurance, health insurance, insurance, insurance division, insurance producers, insurance trade practices, life insurance, medical care, military, obstetrics
ARC #5886C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 42, “Adjustments to Computed Tax and Tax Credits,” and Chapter 89, “Fiduciary Income Tax,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code sec...
Tagged topics: estates of decedents, fiduciaries, income, income taxes, investments, pass-through entities, residence, revenue department, tax credits, taxation, trusts and trustees
ARC #5513C
Rule-Making Document (ARC)
The Economic Development Authority hereby amends Chapter 102, “Entrepreneur Investment Awards Program,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code section 15.106A. This rule making implements, i...
Tagged topics: economic development, economic development authority, entrepreneurship, innovation corporation, investments
ARC #5462C
Rule-Making Document (ARC)
The State Board of Education hereby proposes to amend Chapter 98, “Financial Management of Categorical Funding,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code section 256.7(5). This rule making im...
Tagged topics: education department, school budgets, school districts, school finance, trust and agency funds
ARC #5650C
Rule-Making Document (ARC)
The State Board of Education hereby amends Chapter 98, “Financial Management of Categorical Funding,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code section 256.7(5). This rule making implements, in...
Tagged topics: education department, school budgets, school districts, school finance, trust and agency funds
Section 633A.4308  Reviewing compliance.
2022 Code of Iowa
Compliance with the prudent investor rule is determined in light of the facts and circumstances existing at the time of a trustee’s decision or action and not by hindsight.
Tagged topics: investments, prudent investor act, uniform acts
TITLE XV JUDICIAL BRANCH AND JUDICIAL PROCEDURES SUBTITLE 4 PROBATE — FIDUCIARIES CHAPTER 633A IOWA TRUST CODE
Section 15.119  Aggregate tax credit limit for certain economic development programs.
2022 Code of Iowa
Notwithstanding any provision to the contrary in any of the programs listed in subsection 2, the authority, except as provided in paragraph “b”, shall not authorize for any one fiscal year an amount of tax credits for the programs specified in su...
Tagged topics: accessibility, brownfield sites, capital funds, disabilities, enterprise zones, grayfield sites, high quality jobs program, tax credits, taxation
Rules Implementing Statutes:
TITLE I STATE SOVEREIGNTY AND MANAGEMENT SUBTITLE 5 ECONOMIC DEVELOPMENT CHAPTER 15 ECONOMIC DEVELOPMENT AUTHORITY