Section 2.40 Membership in state insurance plans.
2023 Code of Iowa
A member of the general assembly may elect to become a member of a state group insurance plan for employees of the state established under chapter 509A subject to the following conditions: The member shall be eligible for all state group insurance p...
Section 8A.437 State employee health flexible spending account trust fund.
2023 Code of Iowa
The director shall establish for state employees a health flexible spending account plan which offers multiple benefits to state employees. The state’s health flexible spending account plan shall be established to meet the conditions of section 125 of...
Section 8A.438 Tax-sheltered investment contracts.
2023 Code of Iowa
The director may establish a tax-sheltered investment program for eligible employees. The director may arrange for the provision of investment vehicles authorized under section 403(b) of the Internal Revenue Code, as defined in section 422.3. The ...
Section 8A.454 Health insurance administration fund.
2023 Code of Iowa
A separate, special Iowa state health insurance administration fund is created in the state treasury under the control of the department. The fund shall consist of all moneys deposited in the fund from proceeds of a monthly per contract administrative...
Tagged topics: health insurance, human resources, insurance, labor and employment, public employees, state employees
Rules Implementing Statutes:
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
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