FrankGoortani/open-us-law huggingface dataset:
Iowa Code § 15.533 — IA Code / Title I / Chapter 15 / Section 15.533
Sustainable aviation fuel tax credit.
Status: in_force

(1) An eligible business that has entered into an agreement pursuant to section 15.532 may claim a tax credit in an amount equal to the product of twenty-five cents multiplied by the number of gallons of sustainable aviation fuel produced in this state from feedstock. The sustainable aviation fuel tax credit shall not be available for any sustainable aviation fuel produced before the 2026 calendar year or after the 2035 calendar year.

(2) The tax credit shall be allowed against taxes imposed under chapter 422, subchapter II or III.

(3) The tax credit shall be claimed for the tax year during which the eligible business was issued the tax credit.

(4) An individual may claim a tax credit under this section of a partnership, limited liability company, S corporation, cooperative organized under chapter 501 and filing as a partnership for federal tax purposes, 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, cooperative, estate, or trust.

(5) Any tax credit in excess of the tax liability is refundable. In lieu of claiming a refund, the taxpayer may elect to have the overpayment shown on the taxpayer’s final, completed return credited to the tax liability for the following tax year.

(6) (a) To claim a tax credit under this section, a taxpayer shall include one or more tax credit certificates with the taxpayer’s tax return.

(6) (b) The tax credit certificate shall contain the taxpayer’s name, address, tax identification number, the amount of the credit, the name of the eligible business, and any other information required by the department of revenue.

(6) (c) The tax credit certificate, unless rescinded by the authority, shall be accepted by the department of revenue as payment for taxes imposed pursuant to chapter 422, subchapters II and III, subject to any conditions or restrictions placed by the authority upon the face of the tax credit certificate and subject to the limitations of the program.

(6) (d) Tax credit certificates issued pursuant to this section are not transferable.

(7) (a) The maximum amount of tax credits the authority may issue each fiscal year pursuant to this section shall be as provided in section 15.119.

(7) (b) The maximum amount of tax credits that the authority may issue to an eligible business for the production of sustainable aviation fuel in a calendar year shall not exceed one million dollars.

(7) (b) The authority shall not issue more than five tax credit certificates to an eligible business for the production of sustainable aviation fuel under the program.

2025 Acts, ch 136, §122, 129, 130
Iowa Code § 714.2A — IA Code / Title XVI / Chapter 714 / Section 714.2A
Theft against an older individual.
Status: in_force

(1) If a person commits theft against an individual who was an older individual at the time the theft was committed and knew or should have known the conduct was directed at an older individual, notwithstanding the penalties specified in section 714.2, all of the following shall apply:

(1) (a) If a person commits theft in the first degree pursuant to section 714.2, subsection 1, the person is guilty of a class “B” felony.

(1) (b) If a person commits theft in the second degree pursuant to section 714.2, subsection 2, the person is guilty of a class “C” felony.

(1) (c) If a person commits theft in the third degree pursuant to section 714.2, subsection 3, the person is guilty of a class “D” felony.

(1) (d) If a person commits theft in the fourth degree pursuant to section 714.2, subsection 4, the person is guilty of an aggravated misdemeanor.

(1) (e) If a person commits theft in the fifth degree pursuant to section 714.2, subsection 5, the person is guilty of a serious misdemeanor.

(2) For the purposes of this section, “older individual” means an individual who is sixty years of age or older.

2022 Acts, ch 1132, §2
Iowa Code § 256.203 — IA Code / Title VII / Chapter 256 / Section 256.203
Chiropractic graduate student forgivable loans.
Status: in_force

(1) A chiropractic graduate student forgivable loan program is established, to be administered by the college student aid commission for resident graduate students who are enrolled at Iowa chiropractic colleges and universities. A resident graduate student attending an Iowa chiropractic college or university is eligible for loan forgiveness under the program if the student meets all of the following conditions:

(1) (a) The student graduates from an Iowa chiropractic college or university that meets the requirements for approval under section 151.4.

(1) (b) The student has completed a chiropractic residency program.

(1) (c) The student agrees to practice in an underserved area in the state of Iowa for a period of time to be determined by the commission at the time the loan is awarded.

(1) (d) The student has received a loan from moneys appropriated to the college student aid commission for this program.

(2) The contract for the loan repayment shall stipulate the time period the chiropractor shall practice in an underserved area in this state. In addition, the contract shall stipulate that the chiropractor repay any funds paid on the chiropractor’s loan by the commission if the chiropractor fails to practice in an underserved area in this state for the required period of time. Forgivable loans made to eligible students shall not become due, for repayment purposes, until one year after the student has graduated. A loan that has not been forgiven may be sold to a bank, savings association, credit union, or nonprofit agency eligible to participate in the guaranteed student loan program under the federal Higher Education Act of 1965, 20 U.S.C. §1071 et seq., by the commission when the loan becomes due for repayment.

(3) For purposes of this section “graduate student” means a student who has completed at least ninety semester hours, or the trimester or quarter equivalent, of postsecondary course work at a public higher education institution or at an accredited private institution, as defined under section 256.183. “Underserved area” means a geographical area included on the Iowa governor’s health practitioner shortage area list, which is compiled by the department of health and human services. The commission shall adopt rules, consistent with rules used for students enrolled in higher education institutions under the control of the state board of regents, for purposes of determining Iowa residency status of graduate students under this section. The commission shall also adopt rules which provide standards, guidelines, and procedures for the receipt, processing, and administration of student applications and loans under this section.

95 Acts, ch 218, §23CS95, §261.7196 Acts, ch 1158, §2, 3; 99 Acts, ch 205, §38, 39; 2012 Acts, ch 1017, §65; 2023 Acts, ch 19, §1016, 2641C2024, §256.203
Iowa Code § 554.9624 — IA Code / Title XIII / Chapter 554 / Section 554.9624
Waiver.
Status: in_force

(1) A debtor or secondary obligor may waive the right to notification of disposition of collateral under section 554.9611 only by an agreement to that effect entered into and signed after default.

(2) A debtor may waive the right to require disposition of collateral under section 554.9620, subsection 5, only by an agreement to that effect entered into and signed after default.

(3) Except in a consumer-goods transaction, a debtor or secondary obligor may waive the right to redeem collateral under section 554.9623 only by an agreement to that effect entered into and signed after default.

2000 Acts, ch 1149, §122, 187; 2024 Acts, ch 1023, §104
Iowa Code § 543B.42 — IA Code / Title XIII / Chapter 543B / Section 543B.42
List of licensees.
Status: in_force

The real estate commission shall at least annually prepare a list of the names and addresses of all licensees licensed by it under this chapter, and of all persons whose licenses have been suspended or revoked within one year; together with other information relative to the enforcement of this chapter as it deems of interest to the public. The lists shall be mailed by the commission to any person in this state upon request.

[C31, 35, §1905-c58; C39, §1905.55; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §117.42]86 Acts, ch 1238, §6C93, §543B.42
Iowa Code § 313.14 — IA Code / Title VIII / Chapter 313 / Section 313.14
Claims.
Status: in_force

All claims for improving and maintaining the primary road system shall be paid from the primary road fund.

[C24, §4702; C27, 31, 35, §4755-b14; C39, §4755.14; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §313.14]
Iowa Code § 914.6 — IA Code / Title XVI / Chapter 914 / Section 914.6
Procedures — filing.
Status: in_force

(1) Pardons, commutations of sentences, and remissions of fines and forfeitures shall be issued in duplicate. Restorations of rights of citizenship and reprieves shall be issued in triplicate.

(2) In the case of a pardon, commutation of sentence, or reprieve, if the person is in custody, the executive instruments shall be forwarded to the officer having custody of the person. The officer, upon receipt of the instruments, shall do the following:

(2) (a) Retain one copy of the instrument.

(2) (b) Enter the appropriate notations on the records of the office.

(2) (c) Carry out the orders of the instrument.

(2) (d) On one copy, make a written return as required by the order and forward the copy to the clerk of court where the judgment is of record.

(2) (e) In the case of reprieves, deliver the third copy to the person whose sentence is reprieved.

(3) In the case of a remission of fines and forfeitures, restoration of rights of citizenship, or a pardon, commutation of sentence, or reprieve, if the person is not in custody, one copy of the executive instrument shall be delivered to the person and one copy to the clerk of court where the judgment is of record. A list of the restorations of rights of citizenship issued by the governor shall be delivered to the state registrar of voters at least once each month.

(4) The clerk of court shall, upon receipt of the copy of the executive instrument, immediately file and preserve the copy in the clerk’s office and note the filing on the judgment docket of the case, except that remissions of fines and forfeitures shall be spread at length on the record books of the court, and indexed in the same manner as the original case.

86 Acts, ch 1112, §9C87, §248A.6C93, §914.694 Acts, ch 1169, §63
Iowa Code § 309.47 — IA Code / Title VIII / Chapter 309 / Section 309.47
Anticipatory resolution.
Status: in_force

Certificates issued under this subchapter shall be authorized by a duly adopted resolution which shall specify all of the following:

(1) The secondary road funds, specifying the year or years, which are to be anticipated.

(2) The amount of certificates authorized.

(3) The denomination of each certificate.

(4) The rate of interest which each certificate shall bear which shall not exceed that permitted by chapter 74A, payable annually.

(5) The authorization of the chairperson of the board of supervisors and of the county auditor, respectively, to sign and countersign such certificates.

[C31, 35, §4644-c49; C39, §4644.47; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §309.47]2020 Acts, ch 1063, §138
Iowa Code § 476B.1 — IA Code / Title XI / Chapter 476B / Section 476B.1
Definitions.
Status: in_force

For purposes of this chapter, unless the context otherwise requires:

(1) “Commission” means the utilities commission.

(2) “Department” means the department of revenue.

(3) “Qualified electricity” means electricity produced from wind at a qualified facility.

(4) “Qualified facility” means an electrical production facility that meets all of the following:

(4) (a) Produces electricity from wind.

(4) (b) Is located in Iowa.

(4) (c) Was originally placed in service on or after July 1, 2005, but before July 1, 2012.

(4) (d) For applications filed on or after March 1, 2008, consists of one or more wind turbines connected to a common gathering line which have a combined nameplate capacity of no less than two megawatts and no more than thirty megawatts.

(4) (d) For applications filed on or after July 1, 2009, by a private college or university, community college, institution under the control of the state board of regents, public or accredited nonpublic elementary and secondary school, or public hospital, for the applicant’s own use of qualified electricity, consists of wind turbines with a combined nameplate capacity of three-fourths of a megawatt or greater. For the purposes of this subparagraph, “public hospital” means a hospital licensed pursuant to chapter 135B and governed pursuant to chapter 145A, 226, 347, 347A, or 392.

2004 Acts, ch 1175, §409, 418; 2005 Acts, ch 179, §163; 2006 Acts, ch 1135, §1, 12; 2008 Acts, ch 1128, §4, 5, 15; 2009 Acts, ch 80, §1, 9; 2013 Acts, ch 138, §126, 127; 2023 Acts, ch 19, §2684; 2024 Acts, ch 1170, §369
Iowa Code § 410.10 — IA Code / Title IX / Chapter 410 / Section 410.10
Pensions surviving spouse children dependents.
Status: in_force

(1) Upon the death of any acting or retired member of such departments, leaving a spouse or minor children, or dependent father or mother surviving, there shall be paid out of said fund as follows:

(1) (a) To the surviving spouse, a sum equal to one-half of the deceased member’s total adjusted pension as provided for in section 410.6, but in no event less than seventy-five dollars per month.

(1) (b) If there be no surviving spouse, or upon the death of such spouse, then to the dependent father and mother, if both survive, or to either dependent parent, if one survives, thirty dollars per month.

(1) (c) To the guardian of each surviving child under eighteen years of age, twenty dollars per month.

(2) Effective July 1, 1991, the remarriage of a surviving spouse does not make the spouse ineligible to receive benefits under this section, and for a surviving spouse who remarried prior to July 1, 1991, the remarriage does not make the spouse ineligible to receive benefits under this section.

(3) However, the benefits provided by this section are subject to the following definitions:

(3) (a) “Child” and “children” mean only the surviving issue of a deceased active or retired member, or the child or children legally adopted by a deceased member prior to the member’s retirement from active service.

(3) (b) “Spouse” means a surviving spouse of a marriage contracted prior to retirement of a deceased member from active service, or of a marriage of a retired member contracted prior to March 2, 1934.

(3) (c) “Surviving spouse” includes a former spouse only if the division of assets in the dissolution of marriage decree pursuant to section 598.17 grants the former spouse rights of a spouse under this chapter. If there is no surviving spouse of a marriage contracted prior to retirement of a deceased member, or of a marriage of a retired member contracted prior to March 2, 1934, “surviving spouse” includes a surviving spouse of a marriage of two years or more duration contracted subsequent to retirement of the member.

(4) This section and its provisions shall be interpreted for all purposes as including all surviving spouses.

[S13, §932-e,-n; C24, 27, 31, 35, 39, §6318; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.10; 82 Acts, ch 1142, §1 – 3]91 Acts, ch 41, §2; 2010 Acts, ch 1069, §136
Iowa Code § 515.123 — IA Code / Title XIII / Chapter 515 / Section 515.123
Section 515.123
Status: repealed

Repealed by 2001 Acts, ch 16, §36, 37.
Iowa Code § 554.3404 — IA Code / Title XIII / Chapter 554 / Section 554.3404
Impostors — fictitious payees.
Status: in_force

(1) If an impostor, by use of the mails or otherwise, induces the issuer of an instrument to issue the instrument to the impostor, or to a person acting in concert with the impostor, by impersonating the payee of the instrument or a person authorized to act for the payee, an endorsement of the instrument by any person in the name of the payee is effective as the endorsement of the payee in favor of a person who, in good faith, pays the instrument or takes it for value or for collection.

(2) If a person whose intent determines to whom an instrument is payable (section 554.3110, subsection 1 or 2) does not intend the person identified as payee to have any interest in the instrument, or the person identified as payee of an instrument is a fictitious person, the following rules apply until the instrument is negotiated by special endorsement:

(2) (a) Any person in possession of the instrument is its holder.

(2) (b) An endorsement by any person in the name of the payee stated in the instrument is effective as the endorsement of the payee in favor of a person who, in good faith, pays the instrument or takes it for value or for collection.

(3) Under subsection 1 or 2, an endorsement is made in the name of a payee if it is made in a name substantially similar to that of the payee or the instrument, whether or not endorsed, is deposited in a depositary bank to an account in a name substantially similar to that of the payee.

(4) With respect to an instrument to which subsection 1 or 2 applies, if a person paying the instrument or taking it for value or for collection fails to exercise ordinary care in paying or taking the instrument and that failure substantially contributes to loss resulting from payment of the instrument, the person bearing the loss may recover from the person failing to exercise ordinary care to the extent the failure to exercise ordinary care contributed to the loss.

94 Acts, ch 1167, §51, 121, 122; 2013 Acts, ch 30, §261
Iowa Code § 633A.3107 — IA Code / Title XV / Chapter 633A / Section 633A.3107
Effect of divorce or dissolution.
Status: in_force

(1) If, after executing a revocable trust, the settlor is divorced or the settlor’s marriage is dissolved, all provisions in the trust in favor of the settlor’s spouse or of a relative of the settlor’s spouse, including but not limited to dispositions, appointments of property, and nominations to serve in any fiduciary or representative capacity, are revoked by divorce or dissolution of marriage unless the trust instrument provides otherwise.

(2) Unless the trust instrument provides otherwise, in the event the settlor and spouse remarry each other, the provisions of the revocable trust revoked by the divorce or dissolution of marriage shall be reinstated unless otherwise modified by the settlor, except for provisions in favor of a person who died prior to the remarriage which shall not be reinstated.

(3) For the purposes of this section, “relative of the settlor’s spouse” means a person who is related to the divorced settlor’s former spouse by blood, adoption, or affinity, and who, subsequent to the divorce or dissolution of marriage, ceased to be related to the settlor by blood, adoption, or affinity.

99 Acts, ch 125, §31, 109; 2000 Acts, ch 1150, §16C2001, §633.31072005 Acts, ch 38, §40, 54CS2005, §633A.31072013 Acts, ch 30, §193
Iowa Code § 252.7 — IA Code / Title VI / Chapter 252 / Section 252.7
Notice — hearing.
Status: repealed

Repealed by 2015 Acts, ch 14, §3.
Iowa Code § 216A.159 — IA Code / Title VI / Chapter 216A / Section 216A.159
State agency assistance.
Status: repealed

Repealed by 2010 Acts, ch 1031, §168, 170.
Iowa Code § 135.14 — IA Code / Title IV / Chapter 135 / Section 135.14
State public health dental program.
Status: in_force

The department shall perform all of the following duties:

(1) Plan and direct all work activities of the statewide public health dental program.

(2) Develop comprehensive dental initiatives for prevention activities.

(3) Evaluate the effectiveness of the statewide public health dental program and of program personnel.

(4) Other related work as required.

2007 Acts, ch 159, §13; 2021 Acts, ch 76, §28; 2023 Acts, ch 19, §127
Iowa Code § 321.320 — IA Code / Title VIII / Chapter 321 / Section 321.320
Left turns yielding.
Status: in_force

The driver of a vehicle who intends to turn to the left within an intersection or into an alley, private road, or driveway shall yield the right-of-way to all vehicles approaching from the opposite direction which are within the intersection or so close as to constitute an immediate hazard. The driver, after yielding and giving a signal as required by this chapter, may make the left turn.

[S13, §1571-m18; C24, 27, 31, 35, §5035; C39, §5026.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §321.320]2022 Acts, ch 1021, §70
Iowa Code § 236.8 — IA Code / Title VI / Chapter 236 / Section 236.8
Violation of order — contempt — penalties — hearings.
Status: repealed

Repealed by 2006 Acts, ch 1101, §21.See §664A.7.
Iowa Code § 351.38 — IA Code / Title IX / Chapter 351 / Section 351.38
Owner’s duty.
Status: in_force

It shall be the duty of the owner of any dog, cat or other animal which has bitten or attacked a person or any person having knowledge of such bite or attack to report this act to a local health or law enforcement official. It shall be the duty of physicians and veterinarians to report to the local board of health the existence of any animal known or suspected to be suffering from rabies.

[C66, 71, 73, 75, 77, 79, 81, §351.38]
Iowa Code § 554.13505 — IA Code / Title XIII / Chapter 554 / Section 554.13505
Cancellation and termination and effect of cancellation, termination, rescission, or fraud on rights and remedies.
Status: in_force

(1) On cancellation of the lease contract, all obligations that are still executory on both sides are discharged, but any right based on prior default or performance survives, and the canceling party also retains any remedy for default of the whole lease contract or any unperformed balance.

(2) On termination of the lease contract, all obligations that are still executory on both sides are discharged but any right based on prior default or performance survives.

(3) Unless the contrary intention clearly appears, expressions of “cancellation”, “rescission”, or the like of the lease contract may not be construed as a renunciation or discharge of any claim in damages for an antecedent default.

(4) Rights and remedies for material misrepresentation or fraud include all rights and remedies available under this Article for default.

(5) Neither rescission nor a claim for rescission of the lease contract nor rejection or return of the goods may bar or be deemed inconsistent with a claim for damages or other right or remedy.

94 Acts, ch 1052, §57
Iowa Code § 403.18 — IA Code / Title IX / Chapter 403 / Section 403.18
Rule of construction.
Status: in_force

Insofar as the provisions of this chapter may be inconsistent with the provisions of any other law, the provisions of this chapter shall be controlling. The powers conferred by this chapter shall be in addition and supplemental to the powers conferred by any other law.

[C58, 62, 66, 71, 73, 75, 77, 79, 81, §403.18]
Iowa Code § 262A.11 — IA Code / Title VII / Chapter 262A / Section 262A.11
Bonds as security for investments.
Status: in_force

All banks, trust companies, bankers, savings associations, investment companies, and other persons carrying on a banking or investment business, all insurance companies, insurance associations, and other persons carrying on an insurance business, and all executors, administrators, guardians, trustees, and other fiduciaries may legally invest any sinking funds, moneys, or other funds belonging to them or within their control in any bonds issued pursuant to this chapter; provided, however, that nothing contained in this section may be construed as relieving any persons from any duty of exercising reasonable care in selecting securities for purchase or investment.

[C71, 73, 75, 77, 79, 81, §262A.11]2012 Acts, ch 1017, §69