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Section 15.293A Redevelopment tax credits.
2024 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 inv...
Section 15.293B Application registration agreement.
2024 Code of Iowa
The authority shall develop a system for the application, review, registration, and authorization of projects awarded tax credits pursuant to this part and shall control the issuance of all tax credit certificates to investors pursuant to this part...
Section 15E.301 Short title.
2024 Code of Iowa
This subchapter shall be known as and may be cited as the “Endow Iowa Program Act” .
Tagged topics: corporate taxes, animals, cervidaement funds, franchis, cultur, , cynegetics, deer, excise taxes, exclusions from taxation, exemptions from taxation, game animns, tax credits, taxation
Section 15E.303 Definitions.
2024 Code of Iowa
As used in this subchapter, unless the context otherwise requires: “Board” means the governing board of the lead philanthropic entity identified by the authority pursuant to section 15E.304. “Business” means a business operating within the state...
Section 15E.304 Endow Iowa grants.
2024 Code of Iowa
The authority shall identify a lead philanthropic entity for purposes of encouraging the development of qualified community foundations in this state. A lead philanthropic entity shall meet all of the following qualifications: The entity shall be a no...
Section 15E.302 Purpose.
2024 Code of Iowa
The purpose of this subchapter is to enhance the quality of life for citizens of this state through increased philanthropic activity by providing capital to new and existing citizen groups of this state organized to establish endowment funds that wi...
Section 15.333 Investment tax credit.
2024 Code of Iowa
For purposes of this section, “new investment” means the cost of machinery and equipment, as defined in section 427A.1, subsection 1, paragraphs “e” and “j”, purchased for use in the operation of the eligible business, the purchase price of ...
Section 15.355 Workforce housing tax incentives.
2024 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 business may claim a r efund of the sales and use taxes paid under chapter 423 ...
Section 15E.41 Purpose.
2024 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.
2024 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...