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Section 1.4 Acquisition of lands by United States.
2021 Code of Iowa
The United States of America may acquire by condemnation or otherwise for any of its uses or purposes any real estate in this state, and may exercise jurisdiction thereover but not to the extent of limiting the provisions of the laws of this state. Th...
Section 2.48 Legislative tax expenditure committee review of tax incentive programs.
2021 Code of Iowa
The legislative tax expenditure committee shall do all of the following: Evaluate any tax expenditure available under Iowa law and assess its equity, simplicity, competitiveness, public purpose, adequacy, and extent of conformance with the original pu...
Section 8.57E Taxpayer relief fund.
2021 Code of Iowa
A taxpayer relief fund is created. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. The moneys credited to the fund are not subject ...
Tagged topics: tax relief, taxation
Section 15.293A Redevelopment tax credits.
2021 Code of Iowa
A redevelopment 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, for a portion of a taxpayer’s equity investm...
Tagged topics: abandoned property, blighted areas, brownfield sites, grayfield sites, tax credits, taxation, vacant property
Section 15.315 Short title.
2021 Code of Iowa
This part shall be known and may be cited as the “Renewable Chemical Production Tax Credit Program” .
Section 15.317 Eligibility requirements.
2021 Code of Iowa
To be eligible to receive the renewable chemical production tax credit pursuant to the program, a business shall meet all of the following requirements: The business is physically located in this state. The business is operated for profit and under si...
Section 15.318 Eligible business application and agreement maximum tax credits.
2021 Code of Iowa
An eligible business that produces a renewable chemical in this state from biomass feedstock during a calendar year may apply to the authority for the renewable chemical production tax credit provided in section 15.319. The app lication shall be mad...
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: