Title I, STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)

1. This section shall be known as and may be cited as the “Manufacturing 4.0 Technology Investment Program” . 2. For purposes of this section unless the context otherwise requires: a. “Financial assistance” means the same as defined in section 15.102 . b. “Manufacturing 4.0 techn…

As used in this part , unless the context otherwise requires, “innovative business” means the same as defined in section 15E.52 . 2013 Acts, ch 90, §7, 257 ; 2024 Acts, ch 1182, §135

1. The authority may contract with service providers on a case-by-case basis for services related to statewide commercialization development of innovative businesses. Services provided shall include all of the following: a. Assistance provided directly to businesses by experience…

1. a. An innovation and commercialization development fund is created in the state treasury under the control of the authority. The fund shall consist of moneys appropriated to the authority and any other moneys available to or obtained or accepted by the authority for placement …

1. a. A partner state program is created which shall be administered by the authority. The purpose of the partner state program is to establish and maintain relationships between the state and foreign countries, provinces, states, regions, oblasts, municipalities, districts, divi…

1. The economic development authority, in partnership with the Iowa finance authority, shall establish and administer a downtown loan guarantee program to encourage Iowa downtown businesses and banks to reinvest and reopen following the COVID-19 pandemic. 2. In order for a loan t…

1. The economic development authority shall, pursuant to section 15.106A, subsection 1 , paragraph “o” , establish the arts and culture enhancement fund to be used for the purposes of this section . The fund shall consist of any moneys appropriated by the general assembly for pur…

As used in this part , unless the context otherwise requires: 1. “Area of historical significance” means contiguous pieces of property of no greater area than one hundred sixty acres under diverse ownership which: a. Are significant in American history, architecture, archaeology …

1. The eligible voters in an area of asserted historical significance may petition the authority for a referendum for the establishment of a district. 2. The petition must be signed by not less than ten percent of the eligible voters in the area of asserted historical significanc…

1. The authority shall hold a hearing not less than thirty days and not more than sixty days after the petition is received. The authority shall publish notice of the hearing, at a reasonable time before the hearing is to take place, and shall post notice of the hearing in a reas…

Within thirty days after the receipt of the list of owners of property and residents within the suggested historical preservation district, the authority shall fix a date not more than forty-five days from the receipt of the petition seeking a referendum on the question of establ…

The authority, after consultation with the county commissioner of elections, shall post notice of the referendum in a reasonable number of places within the suggested district a reasonable time before the referendum is to take place. The notice shall state the purpose of the refe…

1. A person shall be qualified to vote at the referendum if such person is a registered voter of the area embraced by the proposed historic district. 2. A historic preservation district is established if a majority of the persons voting at the referendum votes in favor of its est…

1. At the same time the referendum is held, an election shall be held for the commission. Each voter at the referendum may write upon the ballot the names of not more than five persons who are eligible voters within the district to be members of the commission. 2. The five person…

After the establishment of a district, an exterior portion of any building, exterior fixture, or other exterior structure, or any aboveground utility structure or any type of outdoor advertising sign shall not be erected, altered, restored, moved or demolished within such distric…

The commission shall not consider or attempt to control the interior arrangement of any building in the district. [C77, 79, 81, §303.28 ] 2023 Acts, ch 19, §2125 C2024, §15.453 Referred to in §15.458 , 15.459

A change in the use of any structure or property within a designated historical district shall not be permitted until an application for a certificate of appropriateness has been submitted to, and been approved by, the commission. For purposes of this section , “use” means the le…

1. Prior to issuance or denial of a certificate of appropriateness the commission shall take such action as may reasonably be required to inform persons likely to be materially affected by the application, and shall give the applicant and such persons an opportunity to be heard. …

The commission shall take action to enjoin any attempts to construct, reconstruct, alter, restore, move, or demolish any exterior feature, or to change the use of the property within the district without a certificate of appropriateness. [C77, 79, 81, §303.31 ] 2023 Acts, ch 19, …

This part shall not be construed to prevent the ordinary maintenance or repair of any exterior feature in a district which does not involve a change in design, material or outer appearance, nor prevent the construction, reconstruction, alteration, restoration, or demolition of an…

1. Two years after the establishment of a district, a referendum for the termination of the district shall be held if ten percent of the eligible voters in the district so request. If the registered voters, by a majority of those voting, favor termination, sections 15.445 through…

The provisions of sections 15.445 through 15.458 do not apply within the limits of a city. However, in order for a city to designate an area which is deemed to merit preservation as an area of historical significance, the following shall apply: 1. An area of historical significan…

1. The Iowa arts council is created as an advisory council, consisting of fifteen members, appointed by the governor from among citizens of Iowa who are recognized for their interest or experience in connection with the performing and fine arts. In making appointments, due consid…

The Iowa arts council shall review programs to be supported and make recommendations on the programs to the director to ensure that Iowa citizens and communities have access to the cultural, civic, economic, and educational benefits of the arts. The council may solicit public inp…

The authority shall: 1. Accept any federal funds granted by Act of Congress or by executive order for any purposes of this part , and receive and disburse as the official agent of the state any funds made available by the national endowment for the arts. 2. Accept gifts, contribu…

1. A state poet laureate nominating committee is created. At the request of the governor, the executive director of humanities Iowa and the executive director of the Iowa arts council shall each appoint three persons who reside in this state to a poet laureate nominating committe…

This part shall be known and may be cited as the “Major Economic Growth Attraction Program” or “MEGA Program” . 2024 Acts, ch 1090, §2, 15

As used in this part , unless the context otherwise requires: 1. “Actively engaged in farming” means any of the following: a. Performing physical work which significantly contributes to crop or livestock production. b. Making or taking part in making decisions contributing to or …

1. To be eligible to receive tax incentives under the program, a business must meet all of the following requirements: a. The business’s proposed project must be located on a site where the business has a controlling interest in or a certified site greater than two hundred fifty …

1. Applications for the program shall be submitted to the authority in the form and manner prescribed by the authority by rule. Each application must be accompanied by an application fee in an amount determined by the authority by rule. 2. In determining the eligibility of a busi…

1. An eligible business that is approved by the authority to participate in the program shall enter into an agreement with the authority that specifies the criteria for the successful completion of all requirements of the program. The agreement must contain, at a minimum, provisi…

1. An eligible business that has been issued a tax incentive certificate under the program shall be entitled to a refund of the sales and use taxes paid under chapter 423 for gas, electricity, water, and sewer utility services, tangible personal property, or on services rendered,…

1. The authority may authorize a tax credit for an eligible business that is up to five percent of the eligible business’s qualifying investment. The authority shall not issue a tax credit certificate to the eligible business until the eligible business’s project has been placed …

1. From the remittance due to the department of revenue pursuant to section 422.16 , an eligible business may withhold an amount, pursuant to section 15.494, subsection 1 , paragraph “f” , of the gross wages paid to each employee in a created job that pays at least the qualifying…

1. The board may authorize an exemption to restrictions on agricultural land holdings for a foreign business if all of the following requirements are satisfied: a. The foreign business qualifies as an eligible business pursuant to section 15.492 . b. As part of the application of…

1. Except for the targeted jobs withholding credit pursuant to section 403.19A , an eligible business may apply for and be eligible to receive other federal, state, and local incentives in addition to the tax incentives issued by the authority to the eligible business under the p…

1. A community in which an eligible business’s project is located may grant the eligible business a property tax exemption for a portion of the actual value added by improvements to real property directly related to the eligible business’s created jobs. The community may allow a …

The board shall not authorize tax incentives available under the program, or an exemption to restrictions on agricultural land holdings pursuant to this part , for more than two eligible businesses, or on or after January 1, 2027, whichever occurs first. 2024 Acts, ch 1090, §13, …

This part shall be known and may be cited as the “Business Incentives for Growth Program” or “BIG Program” . 2025 Acts, ch 136, §9, 20 NEW section

As used in this part , unless the context otherwise requires: 1. “Base employment level” means the number of full-time equivalent positions at a business, as established by the authority and the business using the business’s payroll records, as of the date the business applies fo…

1. To be eligible to receive tax incentives under the program, a business must meet all of the following requirements: a. The community in which the proposed project is located must approve the project either by ordinance or resolution. b. (1) The business must be primarily engag…

1. a. Applications for the program shall be submitted to the authority in the form and manner prescribed by the authority by rule. Each application must be accompanied by an application fee in an amount determined by the authority by rule. b. For a proposed project that will resu…

1. An eligible business that is approved by the authority to participate in the program shall enter into an agreement with the authority that specifies the criteria for the successful completion of all requirements of the program. The agreement must contain, at a minimum, provisi…

1. An eligible business that has been issued a tax incentive certificate under the program shall be entitled to a refund, as negotiated under section 15.505, subsection 3 , of the sales and use taxes paid under chapter 423 for gas, electricity, water, and sewer utility services, …

1. The authority may authorize a tax credit for an eligible business pursuant to section 15.505, subsection 3 . The authority shall not issue a tax credit certificate to the eligible business until the eligible business’s project or a portion of the project has been placed in ser…

1. An eligible business may apply for and be eligible to receive other federal, state, and local incentives in addition to the tax incentives issued by the authority to the eligible business under the program. 2. The authority, in its discretion, may prohibit an eligible business…