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Section 15.351 Short title.
2023 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 15.353 Housing project requirements.
2023 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 15.352 Definitions.
2023 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 15.354 Housing project application and agreement.
2023 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.
2023 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
Section 15.355 Workforce housing tax incentives.
2023 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 bus iness 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 15E.41 Purpose.
2023 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.
2023 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.44 Qualifying businesses.
2023 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.43 Investment tax credits.
2023 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...