Legislative Document Research

Search a subset of the website by choosing content types in the search in the Search Within box (left margin).

Search for documents...
By Topic:
Containing all these words:
and not containing any of these words:
and containing one or more of these words:
and containing this exact phrase:
and containing all these words near each other:
Terms, i.e., state payment program
Proximity, i.e., 10, 25 or 50 (distance apart words are allowed to be, default is 25)
Search by Iowa Code affected by bill:
Search by sponsor:
(Only for bills and amendments)
Search by author:
Search by department:
Search by budget unit:
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 ...
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...
Rules Implementing Statutes:
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...
Rules Implementing Statutes:
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...
Rules Implementing Statutes:
A franchise tax according to and measured by net income is imposed on financial institutions for the privilege of doing business in this state as financial institutions. Reserved. For tax years beginning before January 1, 2022, there is allowed as a c...
Rules Implementing Statutes:
In this subchapter, unless the context otherwise requires: “Financial institution” means a state bank as defined in section 524.103, subsection 41, a state bank chartered under the laws of any other state, a national banking association, a trust ...
Rules Implementing Statutes:
The franchise tax is due and payable on the first day following the end of the taxable year of each financial institution, and is delinquent after the last day of the fourth month following the due date or forty-five days after the due date of the fed...
Rules Implementing Statutes:
The franchise tax is imposed annually in an amount equal to five percent of the net income received or accrued during the taxable year. If the net income of the financial institution is derived from its business carried on entirely within the state, t...
Rules Implementing Statutes: