FrankGoortani/open-us-law huggingface dataset:
Iowa Code § 15E.364 — IA Code / Title I / Chapter 15E / Section 15E.364
Hoover presidential library tax credit.
Status: in_force

(1) For tax years beginning on or after January 1, 2021, but before January 1, 2025, a tax credit shall be allowed against the taxes imposed in chapter 422, subchapters II, III, and V, and in chapter 432, and against the moneys and credits tax imposed in section 533.329, equal to twenty-five percent of a person’s donation to the Hoover presidential foundation for the Hoover presidential library and museum renovation project fund. An individual may claim a tax credit under this section of a partnership, limited liability company, S corporation, estate, or trust electing to have income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings from the partnership, limited liability company, S corporation, estate, or trust.

(2) The amount of the donation for which the tax credit is claimed shall not be deductible in determining taxable income for state income tax purposes.

(3) Any tax credit in excess of the person’s tax liability for the tax year may be credited to the tax liability for the following five years or until depleted, whichever occurs first. A tax credit shall not be carried back to a tax year prior to the tax year in which the person claims the tax credit.

(4) (a) The aggregate amount of tax credits authorized pursuant to this section shall not exceed a total of five million dollars.

(4) (b) The maximum amount of tax credits granted to a person shall not exceed five percent of the aggregate amount of tax credits authorized.

(4) (c) Ten percent of the aggregate amount of tax credits authorized shall be reserved for those donations in amounts of thirty thousand dollars or less. If any portion of the reserved tax credits have not been distributed by September 1, 2023, the remaining reserved tax credits shall be available to any other eligible person.

(5) The tax credit shall not be transferable to any other person.

(6) The authority shall develop a system for authorization of tax credits under this section and shall control the distribution of all tax credits to persons providing a donation subject to this section. The authority shall adopt administrative rules pursuant to chapter 17A for the qualification and administration of the donations made pursuant to this section.

(7) This section is repealed December 31, 2030.

2021 Acts, ch 176, §1; 2023 Acts, ch 159, §1
Iowa Code § 325A.9 — IA Code / Title VIII / Chapter 325A / Section 325A.9
Advertising.
Status: in_force

An advertisement to the general public concerning for-hire transportation must include the permit or motor carrier certificate number issued under this chapter.

97 Acts, ch 104, §40, 61
Iowa Code § 232D.501 — IA Code / Title VI / Chapter 232D / Section 232D.501
Reports of guardian.
Status: in_force

(1) A guardian appointed by the court under this chapter shall file the following reports which shall not be waived by the court:

(1) (a) A verified initial care plan filed within sixty days of appointment. The information in the initial care plan shall include but not be limited to the following information:

(1) (a) The minor’s current residence and guardian’s plan for the minor’s living arrangements.

(1) (a) The guardian’s plan for payment of the minor’s living expenses and other expenses.

(1) (a) The guardian’s plan, if any, for applying for and receiving funds and benefits payable for the support of the minor.

(1) (a) The minor’s health status and the guardian’s plan for meeting the minor’s health needs.

(1) (a) The minor’s educational training and vocational needs and the guardian’s plan for meeting the minor’s educational training and vocational needs.

(1) (a) The guardian’s plan for facilitating contacts of the minor with the minor’s parents.

(1) (a) The guardian’s plan for contact with and activities on behalf of the minor.

(1) (b) A verified annual report filed within thirty days of the close of the reporting period. The information in the annual report shall include but not be limited to the following information:

(1) (b) The current residence and living arrangements of the minor.

(1) (b) The sources of the payment for the minor’s living expenses and other expenses.

(1) (b) The minor’s health status and health services provided the minor.

(1) (b) The minor’s mental, behavioral, or emotional problems, if any, and professional services provided the minor for such problems.

(1) (b) The minor’s educational status and educational training and vocational services provided the minor.

(1) (b) The nature and extent of parental visits and communication with the minor.

(1) (b) The nature and extent of the guardian’s visits with and activities on behalf of the minor.

(1) (b) The need for continuation of guardianship.

(1) (b) The ability of the guardian to continue as guardian.

(1) (b) The need of the guardian for assistance in providing or arranging for the provision of care for the minor.

(1) (b) The results of the guardian’s efforts to apply for funds or benefits for the minor, and an accounting for the use of such funds or benefits by the guardian.

(1) (b) Any other information the guardian deems necessary for the court to consider.

(1) (c) A final report filed within thirty days of the termination of the guardianship under section 232D.503.

(2) The judicial branch shall prescribe the forms for use by the guardian in filing the reports required by this section.

(3) The clerk of the court shall notify the guardian in writing of the reporting requirements and shall provide information and assistance to the guardian in filing the reports.

(4) Reports of the guardian shall be reviewed and approved by the court.

2019 Acts, ch 56, §25, 44, 45; 2024 Acts, ch 1009, §9, 10
Iowa Code § 521I.4 — IA Code / Title XIII / Chapter 521I / Section 521I.4
Plan of division dividing insurer not to survive division.
Status: in_force

If a dividing insurer will not survive a division, the plan of division shall include, in addition to the requirements pursuant to section 521I.2, the manner in which the dividing insurer will cancel or convert shares in the dividing insurer’s shares into shares, securities, obligations, money, other property, rights to acquire shares or securities, or any combination thereof.

2019 Acts, ch 20, §4
Iowa Code § 152B.13 — IA Code / Title IV / Chapter 152B / Section 152B.13
Board of respiratory care.
Status: repealed

Repealed by 2010 Acts, ch 1163, §8.
Iowa Code § 144A.5 — IA Code / Title IV / Chapter 144A / Section 144A.5
Determination of terminal condition.
Status: in_force

When an attending physician who has been provided with a declaration determines that the declarant is in a terminal condition, this decision must be confirmed by another physician. The attending physician must record that determination in the declarant’s medical record.

85 Acts, ch 3, §6
Iowa Code § 147.42 — IA Code / Title IV / Chapter 147 / Section 147.42
Section 147.42
Status: repealed

Repealed by 2008 Acts, ch 1088, §79.
Iowa Code § 330.22 — IA Code / Title VIII / Chapter 330 / Section 330.22
Annual report — publishing.
Status: in_force

The airport commission shall immediately after the close of each municipal fiscal year, file with the city clerk or county auditor a detailed and audited written report of all money received and disbursed by the commission during said fiscal year, and shall publish a summary thereof in an official newspaper.

[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §330.22]
Iowa Code § 428.2 — IA Code / Title X / Chapter 428 / Section 428.2
Listing property of another.
Status: in_force

Any person required to list property belonging to another shall list it in the same county in which the person would be required to list it if it were the person’s own, except as herein otherwise directed; but the person shall list it separately from the person’s own, giving the assessor the name of the person or estate to which it belongs.

[C51, §461; R60, §716; C73, §805; C97, §1316; C24, 27, 31, 35, 39, §6957; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.2]
Iowa Code § 523A.801 — IA Code / Title XIII / Chapter 523A / Section 523A.801
Administration.
Status: in_force

(1) This chapter shall be administered by the commissioner. The commissioner may employ officers, attorneys, accountants, and other employees as needed for administering this chapter.

(2) It is unlawful for the commissioner or any administrative staff to use for personal benefit any information which is filed with or obtained by the commissioner and which is not made public. This chapter does not authorize the commissioner or any such staff member to disclose any such information except among themselves or to other cemetery and funeral administrators, regulatory authorities, or governmental agencies, or when necessary and appropriate in a proceeding or investigation under this chapter or as required by chapter 22. This chapter neither creates nor derogates any privileges that exist at common law or otherwise when documentary or other evidence is sought under a subpoena directed to the commissioner or any administrative staff.

(3) The commissioner shall submit an annual report to the general assembly’s standing committees on government oversight by October 1 of each year reporting on the administration of this chapter. The report shall set forth any recommendations for changes in the law that the commissioner deems necessary or desirable to prevent abuses or evasions of this chapter or rules implementing this chapter or to rectify undesirable conditions in connection with the administration of this chapter or rules implementing this chapter.

2001 Acts, ch 118, §41; 2007 Acts, ch 175, §27, 28; 2009 Acts, ch 86, §5
Iowa Code § 637.412 — IA Code / Title XV / Chapter 637 / Section 637.412
Obligation to pay money.
Status: in_force

(1) An amount received as interest, whether determined at a fixed, variable, or floating rate, on an obligation to pay money to the trustee, including an amount received as consideration for prepaying principal, must be allocated to income without any provision for amortization of premium.

(2) An amount received from the sale, redemption, or other disposition of an obligation to pay money to the trustee more than one year after it is purchased or acquired by the trustee, including an obligation whose purchase price or value when it is acquired is less than its value at maturity, must be allocated to principal. If the obligation matures within one year after it is purchased or acquired by the trustee, an amount received in excess of its purchase price or its value when acquired by the trust must be allocated to income.

(3) This section does not apply to obligations to which sections 637.421 through 637.424, 637.426, and 637.427 apply.

99 Acts, ch 124, §14
Iowa Code § 262.61 — IA Code / Title VII / Chapter 262 / Section 262.61
Accounts.
Status: in_force

(1) A certified copy of each resolution providing for the issuance of bonds or notes under this subchapter shall be filed with the treasurer of the institution on behalf of which the bonds or notes are issued and it shall be the duty of said treasurer to keep and maintain separate accounts for each issue of bonds or notes in accordance with the covenants and directions set out in the resolution providing for the issuance thereof. All rates, fees or rentals collected for the use of and services provided by the residence halls and dormitories, including dining and other incidental facilities therefor, at each institution shall be held in trust by the treasurer thereof, separate and apart from all other funds, to be used solely and only for the purposes specified in this subchapter and as may be required and provided for by the proceedings of the board authorizing the issuance of bonds or notes. It shall be the duty of the treasurer of each institution to disburse funds from the proper account for the payment of the principal of and interest on the bonds or notes in accordance with the directions and covenants of the resolution authorizing the issuance thereof.

(2) If the amount of bonds or notes issued under this chapter exceeds the actual costs of the projects for which the bonds or notes were issued, the amount of the difference shall be used to pay the principal and interest due on bonds or notes issued under this chapter.

[C66, 71, 73, 75, 77, 79, 81, §262.61]87 Acts, ch 233, §468; 2014 Acts, ch 1026, §73
Iowa Code § 643.9 — IA Code / Title XV / Chapter 643 / Section 643.9
Following property — duplicate writs.
Status: in_force

When any of the property is removed to another county after the commencement of the action, the officer to whom the writ is issued may follow the same and execute the writ in any county of the state where the property is found. For the purpose of following the property, duplicate writs may be issued, if necessary, and served as the original.

[R60, §3556; C73, §3231; C97, §4169; C24, 27, 31, 35, 39, §12185; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §643.9]
Iowa Code § 357B.8 — IA Code / Title IX / Chapter 357B / Section 357B.8
Fire district including a city — budget payment or separate levy.
Status: in_force

(1) A city that was part of a benefited fire district prior to the city’s incorporation may continue to receive fire protection from the district under a contract or direct levy by the district. The annual amount paid by the city to the benefited fire district shall be included in the city’s annual budget and shall be a part of the city’s general fund tax levy.

(2) (a) In lieu of subsection 1, a benefited fire district that includes a city within the boundaries of the fire district may certify an annual tax levy not exceeding forty and one-half cents per thousand dollars of assessed valuation of the taxable property within the city for the purpose of fire protection.

(2) (b) If the levy authorized under paragraph “a” is insufficient to provide fire protection services, the benefited fire district may certify an additional annual tax levy not exceeding twenty and one-fourth cents per thousand dollars of assessed valuation of the taxable property within the city to provide fire protection services.

(2) (c) The benefited fire district shall certify the tax levy as provided in this subsection only after agreement granted by resolution of the city council. The amount of the tax rate levied under this subsection shall reduce by an equal amount the maximum tax levy authorized for the general fund of that city under section 384.1. If the district levies directly against property within a city to provide fire protection for that city, the city shall not be responsible for providing fire protection as provided in section 364.16, and shall have no liability for the method, manner, or means in which the district provides the fire protection.

89 Acts, ch 255, §2; 99 Acts, ch 154, §2, 3
Iowa Code § 565B.16 — IA Code / Title XIV / Chapter 565B / Section 565B.16
Exemption of third person from liability.
Status: in_force

A third person in good faith and without court order may act on the instructions of or otherwise deal with any person purporting to make a transfer or purporting to act in the capacity of a custodian and, in the absence of knowledge, is not responsible for determining:

(1) The validity of the purported custodian’s designation;

(2) The propriety of, or the authority under this chapter for, any act of the purported custodian;

(3) The validity or propriety under this chapter of any instrument or instructions executed or given either by the person purporting to make a transfer or by the purported custodian; or

(4) The propriety of the application of any property of the minor delivered to the purported custodian.

86 Acts, ch 1035, §16
Iowa Code § 514C.20 — IA Code / Title XIII / Chapter 514C / Section 514C.20
Mandated coverage for dental care — anesthesia and certain hospital charges.
Status: in_force

(1) Notwithstanding section 514C.6, and subject to the terms and conditions of the policy or contract, a policy or contract providing for third-party payment or prepayment of health or medical expenses shall provide coverage for the administration of general anesthesia and hospital or ambulatory surgical center charges related to the provision of dental care services provided to any of the following covered individuals:

(1) (a) A child under five years of age upon a determination by a licensed dentist and the child’s treating physician licensed pursuant to chapter 148 or treating physician assistant licensed pursuant to chapter 148C, that such child requires necessary dental treatment in a hospital or ambulatory surgical center due to a dental condition or a developmental disability for which patient management in the dental office has proved to be ineffective.

(1) (b) Any individual upon a determination by a licensed dentist and the individual’s treating physician licensed pursuant to chapter 148 or treating physician assistant licensed pursuant to chapter 148C, that such individual has one or more medical conditions that would create significant or undue medical risk for the individual in the course of delivery of any necessary dental treatment or surgery if not rendered in a hospital or ambulatory surgical center.

(2) Prior authorization of hospitalization or ambulatory surgical center for dental care procedures may be required in the same manner that prior authorization is required for hospitalization for other coverages under the contract or policy.

(3) This section applies to the following classes of third-party payment provider contracts or policies delivered, issued for delivery, continued, or renewed in this state on or after July 1, 2000:

(3) (a) Individual or group accident and sickness insurance providing coverage on an expense-incurred basis.

(3) (b) An individual or group hospital or medical service contract issued pursuant to chapter 509, 514, or 514A.

(3) (c) An individual or group health maintenance organization contract regulated under chapter 514B.

(3) (d) Any other entity engaged in the business of insurance, risk transfer, or risk retention, which is subject to the jurisdiction of the commissioner.

(3) (e) A plan established pursuant to chapter 509A for public employees.

(4) This section shall not apply to accident-only, specified disease, short-term hospital or medical, hospital confinement indemnity, credit, dental, vision, Medicare supplement, long-term care, basic hospital and medical-surgical expense coverage as defined by the commissioner, disability income insurance coverage, coverage issued as a supplement to liability insurance, workers’ compensation or similar insurance, or automobile medical payment insurance.

2000 Acts, ch 1193, §1; 2008 Acts, ch 1088, §134; 2017 Acts, ch 148, §73; 2022 Acts, ch 1066, §49
Iowa Code § 633E.4 — IA Code / Title XV / Chapter 633E / Section 633E.4
Tax qualified disclaimer.
Status: in_force

Except as provided in sections 633E.13 and 633E.15, notwithstanding any other provision of this chapter, any disclaimer or transfer that meets the requirements of section 2518 of the Internal Revenue Code, and the regulations promulgated thereunder, for the purpose of being a tax qualified disclaimer with the effect that the disclaimed or transferred interest is treated as never having been transferred to the disclaimant is effective as a disclaimer under this chapter. For purposes of this section, “Internal Revenue Code” means the same as defined in section 422.3.

2004 Acts, ch 1015, §11C2005, §633.9042005 Acts, ch 38, §52, 53CS2005, §633E.42010 Acts, ch 1020, §1
Iowa Code § 252K.901 — IA Code / Title VI / Chapter 252K / Section 252K.901
Uniformity of application and construction.
Status: in_force

In applying and construing this uniform Act, consideration must be given to the need to promote uniformity of the law with respect to the subject matter among states that enact it.

97 Acts, ch 175, §178; 2015 Acts, ch 110, §72
Iowa Code § 554.5117 — IA Code / Title XIII / Chapter 554 / Section 554.5117
Subrogation of issuer, applicant, and nominated person.
Status: in_force

(1) An issuer that honors a beneficiary’s presentation is subrogated to the rights of the beneficiary to the same extent as if the issuer were a secondary obligor of the underlying obligation owed to the beneficiary and of the applicant to the same extent as if the issuer were the secondary obligor of the underlying obligation owed to the applicant.

(2) An applicant that reimburses an issuer is subrogated to the rights of the issuer against any beneficiary, presenter, or nominated person to the same extent as if the applicant were the secondary obligor of the obligations owed to the issuer and has the rights of subrogation of the issuer to the rights of the beneficiary stated in subsection 1.

(3) A nominated person who pays or gives value against a draft or demand presented under a letter of credit is subrogated to the rights of:

(3) (a) the issuer against the applicant to the same extent as if the nominated person were a secondary obligor of the obligation owed to the issuer by the applicant;

(3) (b) the beneficiary to the same extent as if the nominated person were a secondary obligor of the underlying obligation owed to the beneficiary; and

(3) (c) the applicant to the same extent as if the nominated person were a secondary obligor of the underlying obligation owed to the applicant.

(4) Notwithstanding any agreement or term to the contrary, the rights of subrogation stated in subsections 1 and 2 do not arise until the issuer honors the letter of credit or otherwise pays and the rights in subsection 3 do not arise until the nominated person pays or otherwise gives value. Until then, the issuer, nominated person, and the applicant do not derive under this section present or prospective rights forming the basis of a claim, defense, or excuse.

[C66, 71, 73, 75, 77, 79, 81, §554.5117]96 Acts, ch 1026, §16, 28
Iowa Code § 400.1 — IA Code / Title IX / Chapter 400 / Section 400.1
Appointment of commission.
Status: in_force

(1) In cities having a population of eight thousand or over and having a paid fire department or a paid police department, the mayor, one year after a regular city election, with the approval of the council, shall appoint three civil service commissioners. The city shall publish notice of the names of persons selected for appointment pursuant to section 362.3. Commissioners shall hold office, one until the first Monday in April of the second year, one until the first Monday in April of the third year, and one until the first Monday in April of the fourth year after such appointment, whose successors shall be appointed for a term of four years. In cities having a population of more than fifty thousand, the city council shall establish, by ordinance, the number of civil service commissioners at not less than five but not more than seven.

(2) For the purpose of determining the population of a city under this chapter, the federal census conducted in 1980 shall be used.

[SS15, §1056-a32; C24, 27, 31, 35, 39, §5689; C46, 50, 54, 58, 62, 66, 71, 73, §365.1; C75, 77, 79, 81, §400.1]92 Acts, ch 1118, §1; 95 Acts, ch 114, §3; 97 Acts, ch 162, §1, 9; 98 Acts, ch 1100, §55; 2002 Acts, ch 1134, §108, 115; 2007 Acts, ch 127, §1; 2009 Acts, ch 111, §12025 Acts, ch 82, §2, 12; 2025 Acts, ch 130, §10
Iowa Code § 314.11 — IA Code / Title VIII / Chapter 314 / Section 314.11
Use of bridges by utility companies.
Status: in_force

Telephone, telegraph, electric transmission, and pipelines may be permitted to use any highway bridge on or across a state line on such terms and conditions as the agency or officials jointly constructing, maintaining, or operating such bridge may jointly determine. No discrimination shall be made in the use of such bridge as between such utilities. Joint use of telephone, telegraph, electric transmission, or pipelines may not be required. No grant to any public utility to use such bridge shall in any way interfere with the use of such bridge by the public for highway purposes.

[S13, §424-e; C24, 27, 31, 35, 39, §4683; C46, §309.90; C50, §308A.20; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §314.11]2023 Acts, ch 64, §47