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Section 1.4 Acquisition of lands by United States.
2024 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.
2024 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.
2024 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 15.113 Tax lien and delinquency search requirement.
2024 Code of Iowa
Before authorizing tax incentives or disbursing moneys to a person or business applying for assistance under any of the authority’s programs, the authority shall conduct a search for outstanding state or local tax liability, tax liens, or other relate...
Section 15.119 Aggregate tax credit limit for certain economic development programs.
2024 Code of Iowa
Notwithstanding any provision to the contrary in any of the programs listed in subsection 2, the authority, except as provided in paragraph “b”, shall not authorize for any one fiscal year an amount of tax credits for the programs specified in su...
Section 15.291 Definitions.
2024 Code of Iowa
As used in this part, unless the context otherwise requires: “Abandoned public building” means a vertical improvement, as defined in section 15J.2, constructed for use primarily by a political subdivision of the state for a public purpose and whose...
Tagged topics: abandoned property, brownfield sites, grayfield sites, tax credits, taxation, vacant property
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...