ARC 9828C

Notice of Intended Action

Research and development tax credit program, ch 82

Iowa Economic Development Authority

1963 Bell Avenue
Suite 200
Des Moines, IA 50315
(515) 348-6200
Visit Website
Email
Agency Chapters
Agency Rules
RSS

Sub Organizations

City Development Board

Open For Comments

This notice is open for comments for 18 more day(s). If you'd like to comment, select or click the text you wish to comment on in the document, or click the button below to make a general comment about the document. Comments will be collected through 1/13/2026

NOTE: You can also click the text in the document to make comments about specific sections.

Official Document

Research and development tax credit program, ch 82
Published on 12/24/2025
19 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 Official PDF

View the Iowa Administrative Bulletin for 12/24/2025.

View Bulletin

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 261-82.6

Iowa 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.1

Keywords

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 right

About

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

200 East Grand Avenue
Des Moines, Iowa 50309
administrative-rules@iowa.gov
https://dom.iowa.gov/information-technology