Iowa

15.101 Findings and purpose — collaboration described.

15.102 Definitions.

15.103 Economic development board. Repealed by 2012 Acts, ch 1021, §119; 2012 Acts, ch 1126, §38.

15.104 Duties of the board. Repealed by 2012 Acts, ch 1126, §38.

15.105 Economic development authority.

15.106 Conflicts of interest.

15.106A General powers of the authority — legislative findings.

15.106B Specific program powers — fees.

15.106C Director — responsibilities.

15.106D Private activity bonds and notes.

15.106E Application or award — prohibition.

15.107 Bioscience development corporation.

15.107A Duties and responsibilities of the corporation.

15.107B Annual reporting requirements.

15.107C Oversight of corporation.

15.108 Primary responsibilities.

15.109 Additional duties.

15.110 Restrictions relating to councils of governments.

15.111 Assistance for certain programs and projects.

15.112 Mass layoffs and business closures.

15.113 Tax lien and delinquency search requirement.

15.114 Microenterprise development advisory committee. Repealed by 2010 Acts, ch 1031, §263.

15.115 Technology commercialization specialist.

15.116 Technology commercialization committee.

15.117 Chief technology officer. Repealed by 2024 Acts, ch 1170, §368.

15.117A Iowa innovation council.

15.118 Confidentiality of information in financial assistance applications.

15.119 Aggregate tax credit limit for certain business development programs.

15.120 The Iowa energy center.

15.121 State historic preservation officer.

15.122 Rural electric cooperatives and municipal utilities — historic properties — archeological site surveys.

15.123 Reserved.

15.124 Reserved.

15.125 Reserved.

15.126 Reserved.

15.127 Reserved.

15.128 Reserved.

15.129 Reserved.

15.130 Reserved.

15.131 Reserved.

15.132 Reserved.

15.133 Reserved.

15.134 Reserved.

15.135 Reserved.

15.136 Reserved.

15.137 Reserved.

15.138 Reserved.

15.139 Reserved.

15.140 Reserved.

15.141 Reserved.

15.142 Reserved.

15.143 Reserved.

15.144 Reserved.

15.145 Reserved.

15.146 Reserved.

15.147 Reserved.

15.148 Reserved.

15.149 Reserved.

15.150 Reserved.

15.151 Reserved.

15.152 Reserved.

15.153 Reserved.

15.154 Reserved.

15.155 Reserved.

15.156 Reserved.

15.157 Reserved.

15.158 Reserved.

15.159 Reserved.

15.160 Reserved.

15.161 Reserved.

15.162 Reserved.

15.163 Reserved.

15.164 Reserved.

15.165 Reserved.

15.166 Reserved.

15.167 Reserved.

15.168 Reserved.

15.169 Reserved.

15.170 Reserved.

15.171 Reserved.

15.172 Reserved.

15.173 Reserved.

15.174 Reserved.

15.175 Reserved.

15.176 Reserved.

15.177 Reserved.

15.178 Reserved.

15.179 Reserved.

15.180 Reserved.

15.181 Reserved.

15.182 Reserved.

15.183 Reserved.

15.184 Reserved.

15.185 Reserved.

15.186 Reserved.

15.187 Reserved.

15.188 Reserved.

15.189 Reserved.

15.190 Reserved.

15.191 Reserved.

15.192 Reserved.

15.193 Reserved.

15.194 Reserved.

15.195 Reserved.

15.196 Reserved.

15.197 Reserved.

15.198 Reserved.

15.199 Reserved.

15.200 Reserved.

15.201 Agricultural marketing program.

15.202 Grants and gifts.

15.203 Agricultural products advisory council — duties. Repealed by 2010 Acts, ch 1031, §264.

15.204 Value-added agricultural linked investment loan program — eligibility requirements. Repealed by 2006 Acts, ch 1165, §8.

15.205 Reserved.

15.206 Reserved.

15.207 Reserved.

15.208 Reserved.

15.209 Reserved.

15.210 Reserved.

15.211 Reserved.

15.212 Reserved.

15.213 Reserved.

15.214 Reserved.

15.215 Reserved.

15.216 Reserved.

15.217 Reserved.

15.218 Reserved.

15.219 Reserved.

15.220 Reserved.

15.221 Repealed by 2008 Acts, ch 1031, §70.

15.222 Repealed by 2008 Acts, ch 1031, §70.

15.223 Repealed by 2008 Acts, ch 1031, §70.

15.224 Repealed by 2008 Acts, ch 1031, §70.

15.225 Repealed by 2008 Acts, ch 1031, §70.

15.226 Repealed by 96 Acts, ch 1186, §26.

15.227 Repealed by 96 Acts, ch 1186, §26.

15.228 Repealed by 96 Acts, ch 1186, §26.

15.229 Repealed by 96 Acts, ch 1186, §26.

15.230 Repealed by 96 Acts, ch 1186, §26.

15.231 Community catalyst building remediation program — fund.

15.232 Reserved.

15.233 Reserved.

15.234 Reserved.

15.235 Reserved.

15.236 Reserved.

15.237 Reserved.

15.238 Reserved.

15.239 Reserved.

15.240 Community microenterprise development organization grant program. Repealed by 2013 Acts, ch 34, §6.

15.241 Iowa “self-employment loan program”. Repealed by 2003 Acts, ch 71, §6.

15.242 Reserved.

15.243 Reserved.

15.244 Reserved.

15.245 Reserved.

15.246 Case management program. Repealed by 2024 Acts, ch 1167, §14.

15.247 Targeted small business financial assistance program. Repealed by 2013 Acts, ch 13, §9.

15.248 Reserved.

15.249 Reserved.

15.250 Reserved.

15.251 Industrial new job training program certificates — fee.

15.252 Rules.

15.253 Reserved.

15.254 Reserved.

15.255 Reserved.

15.256 Reserved.

15.257 Reserved.

15.258 Reserved.

15.259 Reserved.

15.260 Reserved.

15.261 Vacant buildings demolition fund.

15.262 Vacant buildings rehabilitation fund.

15.264 Reserved.

15.265 Reserved.

15.266 Reserved.

15.267 Reserved.

15.268 Reserved.

15.269 Cogeneration pilot program. Repealed by its own terms; 2003 Acts, ch 159, §1.

15.270 Reserved.

15.271 Statement of purpose — intent. Repealed by 2024 Acts, ch 1167, §14.

15.272 Statewide welcome center program. Repealed by 2024 Acts, ch 1167, §14.

15.273 Cooperative tourism program.

15.274 Promotional program for national historic landmarks and cultural and entertainment districts.

15.275 Statewide tourism marketing services and efforts.

15.276 Reserved.

15.277 Reserved.

15.278 Reserved.

15.279 Reserved.

15.280 Reserved.

15.281 Destination Iowa fund.

15.282 Repealed by 2001 Acts, ch 61, §19.

15.283 Repealed by 2001 Acts, ch 61, §19.

15.284 Repealed by 2001 Acts, ch 61, §19.

15.285 Repealed by 2001 Acts, ch 61, §19.

15.286 Repealed by 2001 Acts, ch 61, §19.

15.287 Repealed by 2001 Acts, ch 61, §19.

15.288 Repealed by 2001 Acts, ch 61, §19.

15.289 Reserved.

15.290 Reserved.

15.291 Definitions.

15.292 Brownfield redevelopment program. Repealed by 2025 Acts, ch 147, §9.

15.293 Brownfield redevelopment fund. Repealed by 2025 Acts, ch 147, §9.

15.293A Redevelopment tax credits.

15.293B Application — registration — agreement.

15.294 Brownfield redevelopment advisory council. Repealed by 2025 Acts, ch 147, §9.

15.295 Rules. Repealed by 2025 Acts, ch 147, §9.

15.296 Reserved.

15.297 Reserved.

15.298 Reserved.

15.299 Reserved.

15.300 Findings and intent. Repealed by 2020 Acts, ch 1063, §389.

15.301 Save our small businesses fund and program. Repealed by 2020 Acts, ch 1063, §389.

15.302 Reserved.

15.303 Reserved.

15.304 Reserved.

15.305 Reserved.

15.306 Reserved.

15.307 Reserved.

15.308 Reserved.

15.309 Reserved.

15.310 Reserved.

15.311 Title.

15.312 Purpose.

15.313 Strategic infrastructure program — fund.

15.314 Reserved.

15.315 Short title.

15.316 Definitions.

15.317 Eligibility requirements.

15.318 Eligible business application and agreement — maximum tax credits.

15.319 Renewable chemical production tax credit.

15.320 Reports to general assembly.

15.321 Rules.

15.322 Future repeal.

15.323 Reserved.

15.324 Reserved.

15.325 Negotiations — state and local officials — restrictions. Repealed by 2009 Acts, ch 123, §8.

15.326 Short title. Repealed by 2025 Acts, ch 136, §21, 24.

15.327 Definitions. Repealed by 2025 Acts, ch 136, §21, 24.

15.328 Reserved.

15.329 Eligible business. Repealed by 2025 Acts, ch 136, §21, 24.

15.330 Agreement. Repealed by 2025 Acts, ch 136, §21, 24.

15.330A Maintenance of agreements. Repealed by 2025 Acts, ch 136, §21, 24.

15.331 New jobs credit from withholding. Repealed by 2005 Acts, ch 150, §67 – 69.

15.331A Sales and use tax refund. Repealed by 2025 Acts, ch 136, §21, 24.

15.331B Exemption from land ownership restrictions for nonresident aliens. Repealed by 2005 Acts, ch 150, §67 – 69.

15.331C Third-party developer tax credit. Repealed by 2025 Acts, ch 136, §21, 24.

15.332 Value-added property tax exemption. Repealed by 2025 Acts, ch 136, §21, 24.

15.333 Investment tax credit. Repealed by 2025 Acts, ch 136, §21, 24.

15.333A Insurance premium tax credits. Repealed by 2025 Acts, ch 136, §21, 24.

15.334 Exemption from taxation for machinery, equipment, and computers. Repealed by 2005 Acts, ch 150, §67 – 69.

15.334A Sales and use tax exemption. Repealed by 2005 Acts, ch 150, §67 – 69.

15.335 Research activities credit. Repealed by 2025 Acts, ch 136, §21, 24.

15.335A Tax incentives. Repealed by 2025 Acts, ch 136, §21, 24.

15.335B Assistance for certain programs and projects. Repealed by 2025 Acts, ch 136, §21, 24.

15.335C Wage thresholds for brownfield and grayfield projects and economically distressed areas. Repealed by 2025 Acts, ch 136, §21, 24.

15.336 Other incentives. Repealed by 2025 Acts, ch 136, §21, 24.

15.337 Waiver of program qualification requirements. Repealed by 2005 Acts, ch 150, §67 – 69.

15.338 Nuisance property remediation assistance — fund.

15.339 Reserved.

15.340 Reserved.

15.341 Workforce development fund program Transferred to §84G.1 through 84G.5;

15.342 Purpose. Transferred to §84G.2; 2023 Acts, ch 19, §2222.

15.342A Workforce development fund account. Transferred to §84G.3; 2023 Acts, ch 19, §2222.

15.343 Workforce development fund. Transferred to §84G.4; 2023 Acts, ch 19, §2222.

15.344 Common system — assessment and tracking. Transferred to §84G.5; 2023 Acts, ch 19, §2222.

15.345 Repealed by 96 Acts, ch 1180, §20.

15.346 Repealed by 96 Acts, ch 1180, §20.

15.347 Repealed by 96 Acts, ch 1186, §26.

15.348 Repealed by 96 Acts, ch 1186, §26.

15.349 Shelter assistance fund. Repealed by 2010 Acts, ch 1031, §267. See §16.41.

15.350 Reserved.

15.351 Short title.

15.352 Definitions.

15.353 Housing project requirements.

15.354 Housing project application and agreement.

15.355 Workforce housing tax incentives.

15.356 Rules.

15.357 Reserved.

15.358 Reserved.

15.359 Reserved.

15.360 Reserved.

15.361 Repealed by 98 Acts, ch 1225, §21, 40.

15.362 Repealed by 98 Acts, ch 1225, §21, 40.

15.363 Repealed by 98 Acts, ch 1225, §21, 40.

15.364 Repealed by 98 Acts, ch 1225, §21, 40.

15.365 Repealed by 98 Acts, ch 1225, §21, 40.

15.366 Repealed by 98 Acts, ch 1225, §21, 40.

15.367 Repealed by 98 Acts, ch 1225, §21, 40.

15.368 World food prize award and support.

15.369 Reserved.

15.370 Reserved.

15.371 Manufacturing 4.0 technology investment program.

15.372 Repealed by 2000 Acts, ch 1174, §30. See chapter 15F.

15.373 Repealed by 2000 Acts, ch 1174, §30. See chapter 15F.

15.374 Reserved.

15.375 Reserved.

15.376 Reserved.

15.377 Reserved.

15.378 Reserved.

15.379 Reserved.

15.380 Reserved.

15.381 Repealed by 2005 Acts, ch 150, §67 – 69.

15.382 Repealed by 2005 Acts, ch 150, §67 – 69.

15.383 Repealed by 2005 Acts, ch 150, §67 – 69.

15.384 Repealed by 2005 Acts, ch 150, §67 – 69.

15.385 Repealed by 2005 Acts, ch 150, §67 – 69.

15.386 Repealed by 2005 Acts, ch 150, §67 – 69.

15.387 Repealed by 2005 Acts, ch 150, §67 – 69.

15.388 Reserved.

15.389 Reserved.

15.390 Reserved.

15.391 Short title. Repealed by 2012 Acts, ch 1136, §38 – 41.

15.392 Purpose. Repealed by 2012 Acts, ch 1136, §38 – 41.

15.393 Film, television, and video project promotion program — tax credits and income exclusion. Repealed by 2012 Acts, ch 1136, §38 – 41.

15.394 Reserved.

15.395 Reserved.

15.396 Reserved.

15.397 Reserved.

15.398 Reserved.

15.399 Reserved.

15.400 Reserved.

15.401 Renewable fuels. Repealed by 2008 Acts, ch 1169, §26, 30. See §159A.14.

15.402 Reserved.

15.403 Reserved.

15.404 Reserved.

15.405 Reserved.

15.406 Reserved.

15.407 Reserved.

15.408 Reserved.

15.409 Reserved.

15.410 Definitions.

15.411 Innovative and other business development — technical and financial assistance.

15.412 Innovation and commercialization development fund.

15.413 Reserved.

15.414 Reserved.

15.415 Reserved.

15.416 Reserved.

15.417 Reserved.

15.418 Reserved.

15.419 Reserved.

15.420 Reserved.

15.421 Partner state program.

15.431 Downtown loan guarantee program.

15.436 Arts and culture enhancement fund.

15.437 Arts and cultural conferences and caucuses. Repealed by 2025 Acts, ch 147, §37.

15.438 Cultural and entertainment districts. Repealed by 2025 Acts, ch 147, §37.

15.439 Iowa great places program. Repealed by 2025 Acts, ch 147, §37.

15.440 Iowa great places program fund. Repealed by 2025 Acts, ch 147, §37.

15.441 Culture, history, and arts teams program. Repealed by 2025 Acts, ch 147, §37.

15.445 Definitions.

15.446 Petition.

15.447 Action by the authority.

15.448 Referendum.

15.449 Notice.

15.450 Voting.

15.451 Commission.

15.452 Controls.

15.453 Interior.

15.454 Use of structures.

15.455 Procedures.

15.456 Action by commission.

15.457 Ordinary maintenance and repair.

15.458 Termination of district.

15.459 Areas of historical significance.

15.465 Arts council.

15.466 Duties of Iowa arts council.

15.467 Authority’s powers.

15.470 State poet laureate designated — nominating committee.

15.476 Short title. Repealed by 2025 Acts, ch 147, §37.

15.477 Legislative findings. Repealed by 2025 Acts, ch 147, §37.

15.478 Definitions. Repealed by 2025 Acts, ch 147, §37.

15.479 Iowa cultural trust and trust fund. Repealed by 2025 Acts, ch 147, §37.

15.480 Board of trustees. Repealed by 2024 Acts, ch 1170, §368.

15.481 Powers and duties. Repealed by 2025 Acts, ch 147, §37.

15.482 Iowa cultural trust grant account. Repealed by 2025 Acts, ch 147, §37.

15.485 Court reporter equipment incentive program. Repealed by 2025 Acts, ch 157, §14.

15.486 Court reporter equipment incentive fund. Repealed by 2025 Acts, ch 157, §14.

15.490 Short title.

15.491 Definitions.

15.492 Eligible business.

15.493 Applications — authorization of tax credits and exemptions.

15.494 Agreement.

15.495 Sales and use tax refund.

15.496 Qualifying investment tax credit.

15.497 Withholding tax credit.

15.498 Foreign businesses — acquisition of agricultural land.

15.499 Other incentives.

15.500 Property tax exemption.

15.501 Restrictions on board.

15.502 Short title.

15.503 Definitions.

15.504 Eligible business.

15.505 Applications — authorization of tax credits and exemptions.

15.506 Agreement.

15.507 Sales and use tax refund.

15.508 Qualifying investment tax credit.

15.509 Other incentives.

15.510 Property tax exemption.

15.511 Financial assistance for certain eligible businesses.

15.517 Iowa film production incentive program.

15.520 Short title.

15.521 Definitions.

15.522 Eligible businesses and sectors.

15.523 Application, certification, and agreement.

15.524 Research and development tax credit.

15.525 Reporting requirements.

15.526 Confidentiality.

15.530 Short title.

15.531 Definitions.

15.532 Eligible business application and agreement.

15.533 Sustainable aviation fuel tax credit.

15.534 Reports to general assembly.

15.535 Future repeal.