Adopted and Filed
Seed investor tax credit program, ch 114
Iowa Economic Development Authority
- 1963 Bell Avenue
- Suite 200
- Des Moines, IA 50315
- (515) 348-6200
- Visit Website
- Agency Chapters
- Agency Rules
- RSS
Sub Organizations
Official Document
- Seed investor tax credit program, ch 114
- Published on 1/21/2026
- 6 Views
- Adopted and Filed
The official published PDF of this document is available from the Iowa General Assembly’s Administrative Rules page.
View the Iowa Administrative Bulletin for 1/21/2026.
Related Notices
Administrative Rule References
The following administrative rule references were added to this document. You may click a reference to view related notices.
Rule 261-114.1 Rule 261-114.2 Rule 261-114.2(2) Rule 261-114.2(3) Rule 261-114.2(4) Rule 261-114.2(5) Rule 261-114.3 Rule 261-114.4 Rule 261-114.4(1) Rule 261-114.4(7) Rule 261-114.5Iowa Code References
The following Iowa code references were added to this document. You may click a reference to view related notices.
Iowa Code 15.105 Iowa Code 15.119 Iowa Code 15E Iowa Code 15E.26 Iowa Code 15E.27 Iowa Code 15E.27(2) Iowa Code 15E.28 Iowa Code 15E.28(2) Iowa Code 15E.28(5) Iowa Code 15E.29 Iowa Code 15E.52 Iowa Code 496C.2Keywords
The following keywords and tags were added to this document. You may click a keyword to view related notices.
Annual business application Application for certification Application window Applying for an investment tax credit Authority review and notice of certification Board approval of maximum tax credits Certification of qualifying businesses Claiming an investment tax credit Definitions Denial of applications Eligibility for certification as a qualifying business Investment and investor requirements Investor information and deadline Issuance by the authority Length of business operations Reporting Revocation and expiration of certification Tax credit amount Tax credit approval Tax credit certificates Tax credit limitations Vested rightAbout
Welcome to the State of Iowa’s Administrative Rules Website. Public participation in the formulation of administrative rules helps our state to reform burdensome rules and prevent overregulation or red tape, encouraging efficiency, economic growth and job creation.
The purpose of this website is to allow members of the public the opportunity to comment on administrative rules in the Notice process. Members of the public have 20 days to comment on a rule from the date of publication. You may comment on all administrative rules open for comment on this website.
Division of Information Technology
Des Moines, Iowa 50309
administrative-rules@iowa.gov
https://dom.iowa.gov/information-technology
Stay Connected
© 2026 State of Iowa | Privacy Policy