Notice of Intended Action
Research and development tax credit program, ch 82
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This notice is now closed for comments. Collection of comments closed on 1/13/2026.
Official Document
- Research and development tax credit program, ch 82
- Published on 12/24/2025
- 88 Views , 0 Comments
- 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 12/24/2025.
Administrative Rule References
The following administrative rule references were added to this document. You may click a reference to view related notices.
Rule 261-82.1 Rule 261-82.2 Rule 261-82.2(3) Rule 261-82.2(4)"b" Rule 261-82.2(4)"e" Rule 261-82.3 Rule 261-82.3(1) Rule 261-82.3(3) Rule 261-82.3(4) Rule 261-82.4 Rule 261-82.4(4)"b" Rule 261-82.5 Rule 261-82.5(1) Rule 261-82.6Iowa Code References
The following Iowa code references were added to this document. You may click a reference to view related notices.
Iowa Code 15 Iowa Code 15.105 Iowa Code 15.112 Iowa Code 15.119 Iowa Code 15.521 Iowa Code 15.522 Iowa Code 15.522(2) Iowa Code 15.523(3) Iowa Code 15.524 Iowa Code 15.525 Iowa Code 422.25 Iowa Code 84C Iowa Code 9I.1Keywords
The following keywords and tags were added to this document. You may click a keyword to view related notices.
Additional sectors Adjusted credit Annual business application Application and review process for tax credits Application decisions Application for certification Authority review and notice of certification Certification of qualified businesses Changes to federal credit Claiming a tax credit Definitions Eligibility for certification as a qualified business Issuance by the authority Mass layoffs and business closures References Reporting Revocation and expiration of certification Set aside of tax credits for additional awards Staff review Tax credit calculation Tax credit certificates Unadjusted credit Vested rightAbout
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