Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 261. Economic Development Authority |
Chapter 76. AGGREGATE TAX CREDIT LIMIT FOR CERTAIN ECONOMIC DEVELOPMENT PROGRAMS |
Section 261.76.1. Authority. |
Section 261.76.2. Purpose. |
Section 261.76.3. Definitions. |
Section 261.76.4. Tax credit cap—exceeding the cap—reallocation of declinations. |
Section 261.76.5. Programs subject to the cap. |
Section 261.76.6. Allocating the tax credit cap. |
Section 261.76.7. Exceeding the cap. |
Section 261.76.8. Reporting to the department of revenue. |