Searchable budget database internet site created.

Iowa Code § 8G.4, under Chapter 8G. TAXATION TRANSPARENCY AND DISCLOSURE.

Iowa Code § 8G.4

; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; courier new tur ; arial (vietnamese) ; courier new (arabic) ; times new roman ce ; tahoma (vietnamese) ; arial (hebrew) ; times new roman cyr ; courier new greek ; symbol ; tahoma (hebrew) ; arial ; arial baltic ; arial tur ; times new roman (arabic) ; courier new ; imperial bt ; tahoma ce ; wingdings ; tahoma cyr ; times new roman tur ; courier new ce ; tahoma ; courier new (hebrew) ; arial (arabic) ; courier new baltic ; courier new cyr ; times new roman ; tahoma baltic ; tahoma (arabic) ; arial ce ; courier new (vietnamese) ; tahoma (thai) ; times new roman greek ; tahoma greek ; tahoma tur ; times new roman (hebrew) ; times new roman baltic ; times new roman (vietnamese) ; arial greek ; arial cyr ; \* .; ; ; .; ; ; .; ; ; .; ; ;  ?; ; ;  ?; ; ;  ?; ; ;  ?; ; ; .; ; ;  ?; ; ; Normal ; heading 1 ; heading 2 ; heading 3 ; heading 4 ; heading 5 ; heading 6 ; heading 7 ; heading 8 ; heading 9 ; Balloon Text ; Block Text ; Body Text ; Body Text 2 ; Body Text 3 ; Body Text First Indent ; Body Text First Indent 2 ; Body Text Indent 2 ; Body Text Indent 3 ; caption ; Closing ; annotation text ; annotation subject ; Date ; Document Map ; E-mail Signature ; endnote text ; envelope address ; envelope return ; footer ; footnote text ; header ; HTML Address ; HTML Preformatted ; index 1 ; index 2 ; index 3 ; index 4 ; index 5 ; index 6 ; index 7 ; index 8 ; index 9 ; index heading ; List ; List 2 ; List 3 ; List 4 ; List 5 ; List Bullet ; List Bullet 2 ; List Bullet 3 ; List Bullet 4 ; List Bullet 5 ; List Continue ; List Continue 2 ; List Continue 3 ; List Continue 4 ; List Continue 5 ; List Number ; List Number 2 ; List Number 3 ; List Number 4 ; List Number 5 ; macro ; Message Header ; Normal (Web) ; Normal Indent ; Note Heading ; Plain Text ; Salutation ; Signature ; Subtitle ; table of authorities ; table of figures ; Title ; toa heading ; toc 1 ; toc 2 ; toc 3 ; toc 4 ; toc 5 ; toc 6 ; toc 7 ; toc 8 ; toc 9 ; \~\~ \~\~ \~\~ \~\~ \~\~ 8G.4 \~\~ Searchable budget database internet site created. \~\~ 1. \~\~ By January 1, 2013, the director shall develop and make publicly available a database internet site for searching, accessing, and processing data, including the data required in this section , for the most recent state budget. The internet site shall be developed in such a way that the information can be provided to other software applications, including internet software applications, in a manner and format that allows such software applications to access and interpret the data using the internal programming of the software applications. In gathering or receiving information from agencies, the director shall make a good-faith effort to minimize the costs and disruptions to other agencies and their computer systems of providing such information. \~\~ 2. \~\~ The searchable internet site developed pursuant to this section shall allow the public at no cost to search and compile the information provided pursuant to this subsection . Each state agency, except the institutions under the state board of regents, shall provide the following: \~\~ a. \~\~ Name of the entity or recipient of state funds. \~\~ b. \~\~ Amount of state funds expended. \~\~ c. \~\~ Funding or expending agency. \~\~ d. \~\~ Funding source. \~\~ e. \~\~ Budget program or activity of the expenditure. \~\~ f. \~\~ Descriptive purpose for the funding action or expenditure. \~\~ g. \~\~ Expected performance outcome for the funding action or expenditure, to the extent that such information is available and can be provided. \~\~ h. \~\~ Past performance outcomes achieved for the funding action or expenditure, to the extent that such information is available and can be provided. \~\~ i. \~\~ State audit or report relating to the entity or recipient of state funds or the budget program or activity or agency. \~\~ j. \~\~ Any other relevant information specified by the director. \~\~ 3. \~\~ For purposes of complying with this section , the institutions under the state board of regents, for each budgeted department, program, or activity, shall provide the following: \~\~ a. \~\~ The funding source and the amount of state funds received by the institutions. \~\~ b. \~\~ The amount of state funds expended by the institutions. \~\~ c. \~\~ The names of the entities or recipients receiving state funds from the institutions. \~\~ d. \~\~ The amounts paid to the entities or recipients named in paragraph “c” . \~\~ e. \~\~ A description of the department, program, or activity involved, including, to the extent practicable, the descriptive purpose and expected performance outcome of each budget program or activity. \~\~ f. \~\~ Past performance outcomes of the budget program or activity. \~\~ g. \~\~ State audit or report relating to the budget program or activity. \~\~ h. \~\~ Other information as the institutions may deem appropriate for a budget program or activity. \~\~ 4. \~\~ a. \~\~ In providing information pursuant to this section on tax exemptions or credits, the department of revenue shall do the following: \~\~ (1) \~\~ Provide aggregate information for those tax exemptions or credits that are claimed by individual taxpayers. \~\~ (2) \~\~ Provide the information described in subsection 2 for those tax exemptions or credits that are awarded by an agency. \~\~ (3) \~\~ Adhere to all applicable confidentiality provisions to the extent possible while complying with the requirements of this section . \~\~ b. \~\~ An agency awarding tax exemptions or credits shall provide to the department of revenue any information the department may request regarding such exemptions or credits. \~\~ 5. \~\~ In addition to the information to be provided pursuant to subsection 2 , there shall be provided on the searchable internet site all of the following: \~\~ a. \~\~ A listing and description of awarded tax credits claimed for the individual income tax, corporate income tax, franchise tax, and insurance premiums tax. An awarded tax credit is a tax credit allowed and claimed through a state-authorized program. For each category of tax the internet site shall list each of the awarded tax credits applicable to it, the total amount of that tax credit claimed, and the number of taxpayers claiming the tax credit. \~\~ b. \~\~ The estimated cost to the state of each of the twenty sales tax exemptions that account for the largest dollar amount share of sales tax exemptions under section 423.3 . The estimated cost to the state shall include the amount of exempt sales by business type for each county. This paragraph does not apply to the tax exemptions pursuant to section 423.3, subsections 2, 31, 39, 58, 73, and 85 . \~\~ c. \~\~ The information to be provided pursuant to subsection 2 shall also be provided for entities or recipients of the awarded tax credits or exemptions described in this subsection . \~\~ 6. \~\~ This section does not apply to local governments. 2011 Acts, ch 122, §44 Referred to in §8G.3 , 422.20 , 422.72