Notice of Intended Action
Tax credits for investments in certified innovation funds, ch 116
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This notice is now closed for comments. Collection of comments closed on 12/4/2025.
Official Document
- Tax credits for investments in certified innovation funds, ch 116
- Published on 11/12/2025
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- Notice of Intended Action
The official published PDF of this document is available from the Iowa General Assembly’s Administrative Rules page.
View the Iowa Administrative Bulletin for 11/12/2025.
Administrative Rule References
The following administrative rule references were added to this document. You may click a reference to view related notices.
Rule 261-116.1 Rule 261-116.2 Rule 261-116.3 Rule 261-116.4 Rule 261-116.5 Rule 261-116.6 Rule 261-116.7Iowa Code References
The following Iowa code references were added to this document. You may click a reference to view related notices.
Iowa Code 15.102 Iowa Code 15.105 Iowa Code 15.118 Iowa Code 15.119 Iowa Code 15E Iowa Code 15E.52 Iowa Code 15E.52(10) Iowa Code 15E.52(5) Iowa Code 15E.52(7) Iowa Code 15E.52(9) Iowa Code 22.7Keywords
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Additional information Application for the investment tax credit certificate Application window Board approval of maximum tax credits Certification of innovation funds Claiming and transferring tax credits Definitions Investment and investor requirements Investor application Maintenance, reporting, and revocation of certification Preparation of the certificate Recommendation and approval of tax credits Tax credit certificates Vested rightAbout
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