State of Iowa Recovery Plan 

State and Local Fiscal Recovery Funds 

2021 Report 
Contents 

Executive Summary ................................................................................................................. 1

Uses of Funds .......................................................................................................................... 1

Unemployment Insurance Trust Fund ..................................................................................... 1

Housing .................................................................................................................................. 2

Tourism .................................................................................................................................. 3

Promoting equitable outcomes ............................................................................................... 3

Community Engagement ......................................................................................................... 4

Labor Practices ........................................................................................................................ 5

Use of Evidence ....................................................................................................................... 5

Table of Expenses by Expenditure Category ......................................................................... 5

Project Inventory ...................................................................................................................... 6

Ineligible Activities: Tax Offset Provision .............................................................................. 6

 
State of Iowa 2021 Recovery Plan Performance Report 1

Executive Summary 

In this section, provide a high-level overview of the jurisdiction’s intended and actual uses of funding 

including, but not limited to: the jurisdiction’s plan for use of funds to promote a response to the pandemic 

and economic recovery, key outcome goals, progress to date on those outcomes, and any noteworthy 

challenges or opportunities identified during the reporting period. See Section C(1) on page 24 of the 

Reporting Guidance for additional information.

With the support of the Iowa legislature, Governor Reynolds is committed to allocating American 

Rescue Plan (ARP) funds thoughtfully and responsibly in support of continued economic 

recovery and the long-term, sustainable success of the State of Iowa. To that end, to date 

Governor Reynolds has announced transformational investments into housing, tourism, and the 

unemployment trust fund. Following the recent announcement of $100 million in state funding 

for broadband infrastructure, Governor Reynolds also announced the impending launch of a 

significant new broadband grant program funded with federal ARP funds.

Uses of Funds 

Describe in further detail your jurisdiction’s intended and actual uses of the funds, such as how your 

jurisdiction’s approach would help support a strong and equitable recovery from the COVID-19 pandemic 

and economic downturn. Describe any strategies employed to maximize programmatic impact and 

effective, efficient, and equitable outcomes. Given the broad eligible uses of funds and the specific needs 

of the jurisdiction, explain how the funds would support the communities, populations, or individuals in 

your jurisdiction. Address how you are promoting each of the following Expenditure Categories, to the 

extent they apply: 

1. Public Health (EC 1) 

2. Negative Economic Impacts (EC 2) 

3. Services to Disproportionately Impacted Communities (EC 3) 

4. Premium Pay (EC 4) 

5. Water, sewer, and broadband infrastructure (EC 5) 

6. Revenue Replacement (EC 6) 

Where appropriate, include information on your jurisdiction’s use (or planned use) of other federal 

recovery funds including other programs under the American Rescue Plan such as Emergency Rental 

Assistance, Housing Assistance, and so forth, to provide broader context on the overall approach for 

pandemic recovery. 

See Section C(2) on page 24 of the Reporting Guidance for additional information. 

Unemployment Insurance Trust Fund 

To minimize the pandemic’s impact on employers so they can focus on growing and 

reinvesting in Iowa. 

Expenditure Category: EC 2.8, Contributions to UI Trust Fund 

The allocation of $237,470,586 in funds to the Iowa Unemployment Trust Fund will help to 

ensure employers do not see an expanded burden on their payroll expenses due to the 

increased number of unemployment insurance claims paid as a result of the COVID-19 

pandemic and the state’s response. 
State of Iowa 2021 Recovery Plan Performance Report 2

Housing 

To increase the supply of housing options and protect and expand housing opportunities 

for Iowans to live in or near the communities where they work. 

Expenditure Category: 3.10; 3.12 

Iowa continues to face widespread demand for quality, affordable housing due to a projected 

increase of 47,000 households by 2030, and an aging housing inventory with 40 percent of all 

housing units built before 1950. The Governor’s $100 million transformative investment in 

housing will help to build approximately 36,000 new housing units statewide, representing a 

much-needed down payment on Iowa’s long-term prosperity. The investment includes: 

 Federal Housing Tax Credit Program - $45 million 

This investment is estimated to move approximately 15 housing tax credit projects 

forward that otherwise would not be able to proceed and is expected to create an 

estimated total of 700 rental homes for Iowans by providing a cash grant to match the 

4% Federal Program. 

 Workforce Housing Tax Credit Program - $20 million 

This investment will provide cash grant gap financing to current Workforce Housing Tax 

Credit Program projects to assist with the increased cost of construction building 

materials and ensure the projects are able to be completed, expanding housing 

opportunities for Iowans. 

 Downtown Housing Grant Program - $20 million 

This newly created program will provide financial assistance for projects that support 

local downtown revitalization through the creation of new housing opportunities in 

communities with populations of 30,0000 or less. 

 Homes for Iowa - $10 million 

Homes for Iowa is a public/private partnership that trains offenders in skilled building 

trades while building single family homes at the Newton Correctional Facility. This 

investment will allow the Homes for Iowa program to scale production and training 

efforts. 

 Home Repair Block Grant Pilot Program - $4 million 

This investment will provide qualified homeowners with financial assistance for eligible 

repair expenses to help preserve their homes. 

 Minority Homebuyer Down Payment Assistance Pilot Program - $1 million 

Homeownership is a leading driver of wealth creation, yet minority homeowners in Iowa 
State of Iowa 2021 Recovery Plan Performance Report 3

are underrepresented. This initial investment will assist in breaking barriers to 

homeownership by providing 200 eligible Iowa households with assistance purchasing a 

home. 

Tourism 

To assist the tourism industry in recovering from the negative impacts of the pandemic 

by encouraging people to visit, live, and work in Iowa. 

Expenditure Category: EC 2.11 

The State of Iowa launched a nationally televised commercial to introduce the state and its 

unmatched quality of life to a national audience. The 30-second spot will air on cable, online, 

and through connected/streaming services. It is designed to attract more visitors and residents 

to the state by revealing Iowa’s natural beauty, vibrant communities, economical cost of living 

and working, cultural amenities, and growing business sectors. Bringing in a new customer base 

from around the country will aid the Iowa hospitality industry, which saw a significant sales 

decline during the COVID-19 pandemic. The hospitality industry in the State of Iowa 

experienced a 46.1 percent decline in employment as a result of the COVID-19 pandemic and a 

24.2 percent decline in GDP for 2020 compared to a 2.3 percent decline in the overall economy. 

Promoting equitable outcomes 

In this section, describe efforts to date and intended outcomes to promote equity. Each annual report to 

follow must provide an update, using qualitative and quantitative data, on how the recipients’ approach 

achieved or promoted equitable outcomes or progressed against equity goals during the performance 

period. 

Describe efforts to promote equitable outcomes, including how programs were designed with equity in 

mind. Include how your jurisdiction will consider and measure equity at the various stages of the program, 

including: 

1. Goals: Are there particular historically underserved, marginalized, or adversely affected groups 

that you intend to serve? 

2. Awareness: How equal and practical is the ability for residents or businesses to become aware of 

the services funded by the SLFRF? 

3. Access and Distribution: Are there differences in levels of access to benefits and services across 

groups? Are there administrative requirements that result in disparities in ability to complete 

applications or meet eligibility criteria? 

4. Outcomes: Are intended outcomes focused on closing gaps, reaching universal levels of service, 

or disaggregating progress by race, ethnicity, and other equity dimensions where relevant for the 

policy objective? 

Describe how your jurisdiction’s planned or current use of funds prioritizes economic and racial equity as 

a goal, names specific targets intended to produce meaningful equity results at scale, and articulates the 

strategies to achieve those targets. Explain how your jurisdiction’s overall equity strategy translates into 

the specific services or programs offered by your jurisdiction in the following Expenditure Categories: 

1. Negative Economic Impacts (EC 2): assistance to households, small businesses, and non-profits 

to address impacts of the pandemic, which have been most severe among low-income 

populations. This includes assistance with food, housing, and other needs; employment programs 

for people with barriers to employment who faced negative economic impacts from the pandemic 
State of Iowa 2021 Recovery Plan Performance Report 4

(such as residents of low-income neighborhoods, minorities, disconnected youth, the 

unemployed, formerly incarcerated people, veterans, and people with disabilities); and other 

strategies that provide disadvantaged groups with access to education, jobs, and opportunity. 

2. Services to Disproportionately Impacted Communities (EC 3): services to address health 

disparities and the social determinants of health, build stronger neighborhoods and communities 

(e.g., affordable housing), address educational disparities (e.g., evidence-based tutoring, 

community schools, and academic, social-emotional, and mental health supports for high poverty 

schools), and promote healthy childhood environments (e.g., home visiting, child care). 

Describe your jurisdiction’s efforts to date and intended outcomes to promote equity using qualitative and 

quantitative data on how the jurisdiction’s approach achieved or promoted equitable outcomes or 

progressed against equity goals. Describe any constraints or challenges that impacted project success in 

terms of increasing equity. 

Describe the geographic and demographic distribution of funding, including whether it is targeted toward 

traditionally marginalized communities. 

See Section C(3) on pages 24 and 25 of the Reporting Guidance for additional information. 

The State of Iowa is committed to the goal of equity – both in the administration of grant 

opportunities and the structure of the opportunities themselves. Iowa’s Minority Homebuyer 

Down Payment Assistance Pilot Program provides one such example. As additional plans are 

developed, the State will make sure that all metrics and KPI improve equitable outcomes for all 

Iowans. 

Community Engagement 

Describe how your jurisdiction’s planned or current use of funds incorporates written, oral, and other 

forms of input that capture diverse feedback from constituents, community-based organizations, and the 

communities themselves. Where relevant, this description must include how funds will build the capacity 

of community organizations to serve people with significant barriers to services, including people of color, 

people with low incomes, limited English proficiency populations, and other traditionally underserved 

groups. 

See Section C(4) on page 25 of the Reporting Guidance for additional information. 

On June 18, 2020, Governor Reynolds signed an Executive Order establishing the Governor’s 

Economic Recovery Advisory Board to assess the economic impact of COVID-19 on Iowa’s 

industries, businesses and workforce, analyze recovery efforts, and recommend strategies that 

ensure the future prosperity of all Iowans. The Advisory Board held open meetings and solicited 

input from the general public via online submissions. The Advisory Board then submitted 

recommendations in the form of a report, which was released to the public on February 4, 2021. 

The report’s recommendations have served to guide funding priorities and prompt further 

stakeholder engagement on targeted issues like workforce, child care, broadband, tourism, and 

carbon sequestration. 
State of Iowa 2021 Recovery Plan Performance Report 5

Labor Practices 

Describe workforce practices on any infrastructure projects being pursued (EC 5). How are projects using 

strong labor standards to promote effective and efficient delivery of high-quality infrastructure projects 

while also supporting the economic recovery through strong employment opportunities for workers? For 

example, report whether any of the following practices are being utilized: project labor agreements, 

community benefits agreements, prevailing wage requirements, and local hiring. 

See Section C(5) on page 25 of the Reporting Guidance for additional information.

We have not yet allocated funds to any projects falling within the Infrastructure (EC 5) 

expenditure category.

Use of Evidence 

Identify whether SLFRF funds are being used for evidence-based interventions and/or if projects are 

being evaluated through rigorous program evaluations that are designed to build evidence. Specifically, in 

this section, recipients should describe their overall approach for using evidence and evaluation, including 

how a Learning Agenda (either narrowly focused on SLFRF or broadly focused on the recipient’s broader 

policy agenda) could support their overarching evaluation efforts in order to create an evidence-building 

strategy for their jurisdiction. However, detailed evidence information for each project should be included 

in the Project Inventory (see details in the Project Inventory section below). 

See Section C(6) on page 26 of the Reporting Guidance for additional information. 

The State of Iowa is committed to evidenced-based interventions, tracking and 

enforcing performance metrics, and vigorously monitoring outcomes. 

Table of Expenses by Expenditure Category 

In this section, list the amount of funds used in each Expenditure Category. The table should include 

cumulative expenses to date within each category, and the additional amount spent within each category 

since the last annual Recovery Plan. 

Jurisdictions may modify the table as needed by deleting unused rows where they have not expended 

any funds or by adding columns to more clearly characterize their program expenditures over time. 

For the initial Recovery Plan, the amounts listed for “Cumulative expenditures to date” and “Amount spent 

since last Recovery Plan” will be equal.

See Section C(7) on page 27 of the Reporting Guidance for additional information.

This table lists the cumulative expenditures and total spent in the current report period which is 

July 23, 2021, the date of award, through July 31, 2021. As this is the first annual report, both 

amounts are equal. 

Category Cumulative 

expenditures to 

date ($) 

Amount spent 

since last 

Recovery Plan 

2.8 Contributions to UI Trust Funds $237,470,586 $237,470,586 

7.4 Transfers to Nonentitlement Units 

(States and Territories only)

$50,442,125.45 $50,442,125.45 
State of Iowa 2021 Recovery Plan Performance Report 6

Project Inventory 

In this section, jurisdictions should provide a description of each project undertaken. See Section C(8) on 

page 27 of the Reporting Guidance for additional information. Below is an example of how to present the 

information noted in the Reporting Guidance, which incorporates project details as well as evidence and 

performance measure information outlined in the relevant sections above. This information should be 

replicated for all of the jurisdiction’s projects. 

Example Project 

Project [Identification Number]: [Project Name] 

Funding amount: [Funding amount] 

Project Expenditure Category: [Category number, Category Name] 

Project overview 

 A description of the project that includes an overview of the main activities of the project, the 

approximate timeline, primary delivery mechanisms and partners, if applicable, and intended 

outcomes. 

 Link to the website of the project if available 

 How project contributes to addressing climate change (for infrastructure projects under EC 5) 

Use of Evidence 

 Briefly describe the goals of the project, and whether SLFRF funds are being used for evidencebased interventions, the evidence base for the interventions, and/or if projects are being 

evaluated through rigorous program evaluations that are designed to build evidence. If a recipient 

is conducting a program evaluation in lieu of reporting the amount of spending on evidence-based 

interventions, they must describe the evaluation design (see Reporting Guidance for additional 

details that should be included). 

 Identify the dollar amount of the total project spending that is allocated towards evidence-based 

interventions for each project in the Public Health (EC 1), Negative Economic Impacts (EC 2), 

and Services to Disproportionately Impacted Communities (EC 3) Expenditure Categories. 

See Section C(6) on page 26 of the Reporting Guidance for additional information. 

As of 7/31/2021, the only allocations and expenditures that have occurred are contributions to 

the UI Trust Fund and transfers to Non-entitlement Units (NEU). 

Ineligible Activities: Tax Offset Provision 

For the initial reporting year, States and territories will report the following items related to the Tax Offset 

Provision 31 CFR 35.8. Baseline revenue or revenue-increasing covered charges are not required at this 

time. 

Item Amount 

a. Revenue-reducing Covered Changes $ 0

See Section C(11) on page 28 of the Reporting Guidance for additional information. 

Additional guidance will be forthcoming for reporting requirements regarding the tax offset provision.