Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 261. Economic Development Authority |
Chapter 116. TAX CREDITS FOR INVESTMENTS IN CERTIFIED INNOVATION FUNDS |
Section 261.116.1. Tax credit for investments in certified innovation funds. |
Section 261.116.2. Definitions. |
Section 261.116.3. Certification of innovation funds. |
Section 261.116.4. Maintenance, reporting, and revocation of certification. |
Section 261.116.5. Application for the investment tax credit certificate. |
Section 261.116.6. Approval, issuance and distribution of investment tax credits. |
Section 261.116.7. Transferability of the tax credit. |
Section 261.116.8. Vested right in the tax credit. |
Section 261.116.9. Claiming the tax credits. |
Section 261.116.10. Notification to the department of revenue. |
Section 261.116.11. Additional information. |