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Section 1.4 Acquisition of lands by United States.
2025 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 Review of tax incentive programs.
2025 Code of Iowa
As used in this section, “tax expenditure” means an exclusion from the operation or collection of a tax imposed in this state. Tax expenditures include tax credits, exemptions, deductions, and rebates. Tax expenditures also include sales tax refun...
Section 8.57E Taxpayer relief fund.
2025 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 37.8 Cost of development, operation, and maintenance.
2025 Code of Iowa
For the development, operation, and maintenance of a building or monument constructed, purchased, or donated under this chapter, a city may utilize taxes levied under section 384.1 .
Section 16.34A Special definition.
2025 Code of Iowa
As used in this subchapter, unless the context otherwise requires, “state housing credit ceiling” means the state housing credit ceiling as defined in Internal Revenue Code §42(h)(3)(C) .
Section 16.35 State housing credit ceiling allocation.
2025 Code of Iowa
The authority is designated the housing credit agency for the allowance of low-income housing credits under the state housing credit ceiling. The authority shall adopt a qualified allocation plan that satisfies the requirements of section 42 of the I...
Rules Implementing Statutes:
Section 16.64 Bonds and notes tax exemption.
2025 Code of Iowa
The authority shall publish a notice of intention to issue bonds or notes. After sixty days from the date of publication of the notice, an action shall not be brought questioning the legality of any bonds or notes or the power of the authority to iss...
Tagged topics: agricultural development division, agriculture, beginning farmers, bonds, corporate taxes, farming, income taxes, tax exemptions, taxation
Section 15E.41 Purpose.
2025 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.
2025 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.43 Investment tax credits.
2025 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...