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Section 12.38 Reports.
2021 Code of Iowa
By February 1 of each year, the treasurer of state shall report on the linked investments for tomorrow programs for the preceding calendar year to the governor, the economic development authority, the speaker of the house of representatives, and the p...
Tagged topics: linked investments, loans
Section 15.312 Purpose.
2021 Code of Iowa
The purpose of this part shall be to provide a mechanism for the funding of programs which meet the descriptions provided in section 15.313, subsection 2 .
Section 15.313 Strategic infrastructure program fund.
2021 Code of Iowa
The authority shall establish a fund pursuant to section 15.106A, subsection 1, paragraph “o”, for purposes of financing strategic infrastructure projects as described in this section. A fund established for purposes of this section may be adm...
Rules Implementing Statutes:
Section 12.34 Linked investments — limitations — rules — maturity and renewal of certificates.
2021 Code of Iowa
The treasurer of state may invest up to the lesser of one hundred eight million dollars or twenty-five percent of the balance of the state pooled money fund in certificates of deposit in eligible lending institutions as provided in section 12.32, t...
Tagged topics: linked investments, loans
Section 15.351 Short title.
2021 Code of Iowa
This part shall be known and may be cited as the “Workforce Housing Tax Incentives Program” .
Tagged topics: banks, brownfield sites, corporate taxes, credit unions, financial institutions, franchise taxes, grayfield sites, housing, income taxes, insurance, insurance companies taxes, moneys and credits taxes, production credit associations, savings and loan associations, tax credits, taxation, trust companies
Section 15.352 Definitions.
2021 Code of Iowa
As used in this part, unless the context otherwise requires: “Brownfield site” means an abandoned, idled, or underutilized property where expansion or redevelopment is complicated by real or perceived environmental contamination. A brownfield site ...
Tagged topics: banks, brownfield sites, corporate taxes, credit unions, financial institutions, franchise taxes, grayfield sites, housing, income taxes, insurance, insurance companies taxes, moneys and credits taxes, production credit associations, savings and loan associations, tax credits, taxation, trust companies
Section 15.353 Housing project requirements.
2021 Code of Iowa
To receive workforce housing tax incentives pursuant to the program, a proposed housing project shall meet all of the following requirements: The project includes at least one of the following: Four or more single-family dwelling units, except for a p...
Tagged topics: banks, brownfield sites, corporate taxes, credit unions, financial institutions, franchise taxes, grayfield sites, housing, income taxes, insurance, insurance companies taxes, moneys and credits taxes, production credit associations, savings and loan associations, tax credits, taxation, trust companies
Rules Implementing Statutes:
Section 15.355 Workforce housing tax incentives.
2021 Code of Iowa
A housing business that has entered into an agreement pursuant to section 15.354 is eligible to receive the tax incentives described in subsections 2 and 3. A housing business may claim a refund of the sales and use taxes paid under chapter 423...
Tagged topics: banks, brownfield sites, corporate taxes, credit unions, financial institutions, franchise taxes, grayfield sites, housing, income taxes, insurance, insurance companies taxes, moneys and credits taxes, production credit associations, savings and loan associations, tax credits, taxation, trust companies
Section 15.354 Housing project application and agreement.
2021 Code of Iowa
A housing business seeking workforce housing tax incentives provided in section 15.355 shall make application to the authority in the manner prescribed by the authority. The authority may accept applications during one or more annual application per...
Tagged topics: banks, brownfield sites, corporate taxes, credit unions, financial institutions, franchise taxes, grayfield sites, housing, income taxes, insurance, insurance companies taxes, moneys and credits taxes, production credit associations, savings and loan associations, tax credits, taxation, trust companies
Section 15.356 Rules.
2021 Code of Iowa
The authority and the department of revenue shall adopt rules as necessary for the implementation and administration of this part .
Tagged topics: banks, brownfield sites, corporate taxes, credit unions, financial institutions, franchise taxes, grayfield sites, housing, income taxes, insurance, insurance companies taxes, moneys and credits taxes, production credit associations, savings and loan associations, tax credits, taxation, trust companies
Rules Implementing Statutes: