Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 123. Capital Investment Board, Iowa |
Chapter 2. TAX CREDIT FOR INVESTMENTS IN QUALIFYING BUSINESSES AND COMMUNITY-BASED SEED CAPITAL FUNDS |
Chapter 2. TAX CREDIT FOR INVESTMENTS IN QUALIFYING BUSINESSES AND COMMUNITY-BASED SEED CAPITAL FUNDS
Section 123.2.1. Tax credit for investments in qualifying businesses and community-based seed capital funds. |
Section 123.2.2. Definitions. |
Section 123.2.3. Taxpayers eligible for the investment tax credit. |
Section 123.2.4. Application for the investment tax credit. |
Section 123.2.5. Verification of qualifying businesses and community-based seed capital funds. |
Section 123.2.6. Issuance and distribution of investment tax credits. |
Section 123.2.7. Claiming the tax credits. |
Section 123.2.8. Notification to the department of revenue. |
Section 123.2.9. Rescinding the tax credits. |
Section 123.2.10. Additional information. |
Section 123.2.11. Transfer of responsibilities for administration of the program. |