21,143 sections across 2,050 Iowa regulatory chapters.
R.261—82.3 Application and review process for tax credits
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82.3(1) Annual business application. A qualified business shall make its best efforts to submit its annual application for a tax credit no later than 90 days after the date its federal return is filed and accepted. The application shall be submitted no later than January 31 follo…
R.261—82.4 Tax credit certificates
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82.4(1) Issuance by the authority. The authority will issue tax credit certificates to qualified businesses pursuant to Iowa Code section 15.524. Tax credit certificates will be issued to the qualified businesses that applied for certification. 82.4(2) Vested right. A taxpayer do…
R.261—82.5 Mass layoffs and business closures
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82.5(1) Pursuant to Iowa Code section 15.112, the authority may reduce or eliminate some or all of a tax credit approved through the program under the following circumstances: a. A qualified business closes a facility in Iowa. b. A qualified business experiences a mass layoff for…