Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 261. Economic Development Authority |
Chapter 32. TAX CREDITS FOR ECONOMIC DEVELOPMENT REGION REVOLVING LOAN FUND |
Section 261.32.6. Requests for tax credits.
Latest version.
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Requests for tax credits will be accepted on an ongoing basis. The department will make public by June 1 and December 1 of each calendar year the total number of requests for tax credits that have been submitted. The department will review these requests and issue tax credits within a reasonable period of time following the June 1 and December 1 announcements. Tax credits shall be authorized pursuant to this rule for contributions made to a qualified economic development region revolving loan fund after December 1, 2005.