reglab/housing_qa huggingface dataset:
IA Code § 15E.21 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.21 - Iowa business resource centers.

15E.21 Iowa business resource centers.   The authority shall establish an Iowa business resource center program for purposes of locating Iowa business resource centers in the state. The authority shall partner with another entity wanting to assist with economic growth and establish an Iowa business resource center. Operational duties of a center shall focus on providing information and referrals to entrepreneurs and businesses. Operational duties of a center shall be determined pursuant to a memorandum of agreement between the authority and the other entity.  2005 Acts, ch 150, §8; 2011 Acts, ch 118, §87, 89
IA Code § 15E.41 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.41 - Purpose.

15E.41 Purpose.   The purpose of this subchapter is to stimulate job growth, create wealth, and accelerate the creation of new ventures by using investment tax credits to incentivize the transfer of capital from investors to entrepreneurs, particularly during early-stage growth.  2002 Acts, ch 1006, §1, 13; 2015 Acts, ch 138, §109, 126, 127; 2017 Acts, ch 54, §76
IA Code § 15E.42 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.42 - Definitions.

15E.42 Definitions.   For purposes of this subchapter, unless the context otherwise requires:   1. “Affiliate” means a spouse, child, or sibling of an investor or a corporation, partnership, or trust in which an investor has a controlling equity interest or in which an investor exercises management control.   2. “Authority” means the economic development authority created in section 15.105.   3. “Entrepreneurial assistance program” includes the entrepreneur investment awards program administered under section 15E.362, the receipt of services from a service provider engaged pursuant to section 15.411, subsection 1, or the program administered under section 15.411, subsection 2.   4. “Investor” means a person making a cash investment in a qualifying business. “Investor” does not include a person that holds at least a seventy percent ownership interest as an owner, member, or shareholder in a qualifying business.   5. “Qualifying business” means a business meeting the criteria defined in section 15E.44.  2002 Acts, ch 1006, §2, 13; 2002 Acts, ch 1175, §75; 2003 Acts, ch 108, §8; 2003 Acts, ch 179, §95, 159; 2004 Acts, ch 1148, §1, 7; 2011 Acts, ch 130, §37, 46, 47, 71; 2015 Acts, ch 138, §110 – 112, 126, 127; 2017 Acts, ch 54, §76
IA Code § 15E.45 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.45 - Community-based seed capital funds.

15E.45 Community-based seed capital funds. Repealed by 2015 Acts, ch 138, §124, 126, 127.
IA Code § 15E.46 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.46 - Confidentiality — reports.

15E.46 Confidentiality — reports.   1. Except as provided in subsection 2, all information or records in the possession of the authority with respect to this subchapter shall be presumed by the authority to be a trade secret protected under chapter 550 or common law and shall be kept confidential by the authority unless otherwise ordered by a court.   2. All of the following shall be considered public information under chapter 22:   a. The identity of a qualifying business.   b. The identity of an investor and the qualifying business in which the investor made an equity investment.   c. The number of tax credit certificates issued by the authority.   d. The total dollar amount of tax credits issued by the authority.   3. The authority shall publish an annual report of the activities conducted pursuant to this subchapter and shall submit the report to the governor and the general assembly. The report shall include a listing of eligible qualifying businesses and the number of tax credit certificates and the amount of tax credits issued by the authority.  2002 Acts, ch 1006, §6, 13; 2011 Acts, ch 118, §87, 89; 2015 Acts, ch 138, §118, 126, 127; 2017 Acts, ch 54, §76
IA Code § 15E.51 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.51 - Venture capital fund investment tax credits.

15E.51 Venture capital fund investment tax credits. Repealed by 2010 Acts, ch 1138, §25, 26.
IA Code § 15E.61 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.61 - Findings — purpose.

15E.61 Findings — purpose.   1. The general assembly finds the following: Fundamental changes have occurred in national and international financial markets and in the financial markets of this state. A critical shortage of seed and venture capital resources exists in the state, and such shortage is impairing the growth of commerce in the state. A need exists to increase the availability of venture equity capital for emerging, expanding, and restructuring enterprises in Iowa, including, without limitation, enterprises in the life sciences, advanced manufacturing, information technology, alternative and renewable energy including the alternative and renewable energy sectors listed in section 476.42, subsection 1, paragraph “a”, subparagraph (1), and value-added agriculture areas. Such investments will create jobs for Iowans and will help to diversify the state’s economic base.   2. This subchapter is enacted to fulfill the following purposes:   a. To mobilize private investment in a broad variety of venture capital partnerships in diversified industries and locales.   b. To retain the private-sector culture of focusing on rate of return in the investing process.   c. To secure the services of the best managers in the venture capital industry, regardless of location.   d. To facilitate the organization of the Iowa fund of funds in which to seek such private investment and to create interest in such investments by offering state incentives for private persons to make investments in the Iowa fund of funds.   e. To enhance the venture capital culture and infrastructure in the state of Iowa so as to increase venture capital investment within the state and to promote venture capital investing within Iowa.   f. To accomplish these purposes in such a manner as to minimize any appropriations by the state of Iowa.   g. To effectuate specific, measurable results, including all of the following:   (1) The creation of three new venture capital fund offices in Iowa within three years of February 28, 2002.   (2) The investment of resources from the Iowa fund of funds in Iowa businesses within three years of February 28, 2002.   (3) A cumulative rate of return on venture investments of the Iowa fund of funds equal to a minimum of one and one-half percentage points above the ten-year treasury bill rate in effect at the end of five years following February 28, 2002.  2002 Acts, ch 1005, §1; 2002 Acts, ch 1006, §13, 14; 2006 Acts, ch 1142, §16; 2008 Acts, ch 1032, §201; 2011 Acts, ch 25, §127; 2017 Acts, ch 54, §76  Referred to in §15E.63
IA Code § 15E.62 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.62 - Definitions.

15E.62 Definitions.   As used in this subchapter, unless the context otherwise requires:   1. “Board” means the Iowa capital investment board created in section 15E.63.   2. “Certificate” means a contract between the board and a designated investor pursuant to which a tax credit is available and issued to the designated investor.   3. “Creditor” means a person, including an assignee of or successor to such person, who extends credit or makes a loan to the Iowa fund of funds or to a designated investor, and includes any person who refinances such credit or loan.   4. “Designated investor” means a person, other than the Iowa capital investment corporation, who purchases an equity interest in the Iowa fund of funds or a transferee of a certificate or tax credit.   5. “Fund documents” means all agreements relating to matters under the purview of this subchapter VII entered into prior to June 20, 2013, between or among the state, the Iowa fund of funds, a fund allocation manager or similar manager, the Iowa capital investment corporation, the board, a creditor, a designated investor, and a private seed or venture capital partnership, and includes other documents having the same force and effect between or among such parties, as any of the foregoing may be amended, modified, restated, or replaced from time to time.   6. “Iowa capital investment corporation” means a private, nonprofit corporation created pursuant to section 15E.64.   7. “Iowa fund of funds” means a private, for-profit limited partnership or limited liability company established by the Iowa capital investment corporation pursuant to section 15E.65 in which a designated investor purchases an equity interest.   8. “Tax credit” means a contingent tax credit issued pursuant to section 15E.66 that is available against tax liabilities imposed by chapter 422, subchapters II, III, and V, and by chapter 432 and against the moneys and credits tax imposed by section 533.329.  2002 Acts, ch 1005, §2; 2002 Acts, ch 1006, §13, 14; 2007 Acts, ch 174, §87; 2013 Acts, ch 140, §129, 132; 2017 Acts, ch 54, §76; 2020 Acts, ch 1062, §94  Referred to in §511.8(20)(b), 515.35  Code editor directive applied
IA Code § 15E.67 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.67 - Powers and effectiveness.

15E.67 Powers and effectiveness.   This subchapter shall not be construed as a restriction or limitation upon any power which the board might otherwise have under any other law of this state and the provisions of this subchapter are cumulative to such powers. This subchapter shall be construed to provide a complete, additional, and alternative method for performing the duties authorized and shall be regarded as supplemental and additional to the powers conferred by any other law. The level, timing, or degree of success of the Iowa fund of funds or the investment funds in which the Iowa fund of funds invests in, or the extent to which the investment funds are invested in Iowa venture capital projects, or are successful in accomplishing any economic development objectives, shall not compromise, diminish, invalidate, or affect the provisions of any contract entered into by the board or the Iowa fund of funds.  2002 Acts, ch 1005, §7; 2002 Acts, ch 1006, §13, 14; 2003 Acts, ch 44, §12; 2017 Acts, ch 54, §76
IA Code § 15E.68 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.68 - Permissible investments.

15E.68 Permissible investments.   Investments by designated investors in the Iowa fund of funds shall be deemed permissible investments for state-chartered banks, for credit unions, and for domestic insurance companies under applicable state laws.  2002 Acts, ch 1005, §8; 2002 Acts, ch 1006, §13, 14  Insurance companies; §511.8, 515.35  Banks; §524.901  Credit unions; §533.304
IA Code § 15E.69 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.69 - Enforcement.

15E.69 Enforcement.   The attorney general may enforce the provisions of this subchapter and conduct any investigations necessary for such enforcement.  2002 Acts, ch 1005, §9; 2002 Acts, ch 1006, §13, 14; 2017 Acts, ch 54, §76
IA Code § 15E.70 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.70 - Financial statements — auditor of state.

15E.70 Financial statements — auditor of state.   By July 1 of each year, the Iowa fund of funds, the Iowa capital investment corporation, and designated investors shall submit a financial statement for the previous calendar year to the auditor of state.  2009 Acts, ch 179, §193
IA Code § 15E.71 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.71 - Executive council action.

15E.71 Executive council action.   Notwithstanding section 7D.29, subsection 1, the executive council in full consultation with the attorney general, and with the agreement of the attorney general, shall take any action deemed necessary to protect the interests of the state with respect to any certificates, tax credits, entities created, or action taken in relation to this subchapter. Such actions may include but are not limited to initiation of legal action, commencement of special investigations, institution of special audits of any involved entity, or establishment of receiverships. If such action is taken, the council may incur the necessary expense to perform such a duty or cause such a duty to be performed, and pay the same out of any moneys in the state treasury not otherwise appropriated.  2012 Acts, ch 1138, §15; 2017 Acts, ch 54, §76; 2020 Acts, ch 1062, §5  Section amended
IA Code § 15E.86 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.86 - President.

15E.86 President. Repealed by 98 Acts, ch 1225, §39.
IA Code § 15E.116 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.116 - Iowa wine and beer promotion board.

15E.116 Iowa wine and beer promotion board.   An Iowa wine and beer promotion board is created. The board consists of three members appointed by the director of the economic development authority. Each member shall serve a term of two years on the board. One member shall represent the authority, one member shall represent the Iowa wine makers, and one member shall represent the Iowa beer makers. The board shall advise the authority on the best means to promote wine and beer made in Iowa.  86 Acts, ch 1246, §719  C87, §28.116  C93, §15E.116  2011 Acts, ch 118, §85, 89
IA Code § 15E.117 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.117 - Promotion of Iowa wine and beer.

15E.117 Promotion of Iowa wine and beer.   1. The economic development authority shall consult with the Iowa wine and beer promotion board on the best means to promote wine and beer made in Iowa.   2. The authority has the authority to contract with private persons for the promotion of beer and wine made in Iowa.   3. Moneys appropriated to the authority pursuant to sections 123.143 and 123.183 may be used by the authority for the purposes of this section, including administrative expenses incurred under this section.  86 Acts, ch 1246, §720  C87, §28.117  C93, §15E.117  2002 Acts, ch 1050, §6; 2003 Acts, ch 145, §286; 2010 Acts, ch 1188, §23; 2011 Acts, ch 118, §85, 89; 2011 Acts, ch 130, §27, 71  Referred to in §123.143, 123.183
IA Code § 15E.120 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.120 - Loan repayments.

15E.120 Loan repayments. Repealed by 2014 Acts, ch 1124, §24, 25.
IA Code § 15E.175 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.175 - Physical infrastructure assistance program.

15E.175 Physical infrastructure assistance program. Repealed by  2009 Acts, ch 123, §8  .
IA Code § 15E.191 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.191 - Intent.

15E.191 Intent. Repealed by  2014 Acts, ch 1130, §41  .
IA Code § 15E.192 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.192 - Enterprise zones.

15E.192 Enterprise zones. Repealed by  2014 Acts, ch 1130, §41  .
IA Code § 15E.193 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.193 - Eligible business.

15E.193 Eligible business. Repealed by  2014 Acts, ch 1130, §41  .
IA Code § 15E.193A (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.193A - Alternative eligible business criteria.

15E.193A Alternative eligible business criteria. Repealed by  2002 Acts, ch 1145, §9  .
IA Code § 15E.193B (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.193B - Eligible housing business.

15E.193B Eligible housing business. Repealed by  2014 Acts, ch 1130, §41  .
IA Code § 15E.193C (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.193C - Eligible development business.

15E.193C Eligible development business. Repealed by  2004 Acts, ch 1003, §11, 12  .
IA Code § 15E.194 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.194 - Distress criteria.

15E.194 Distress criteria. Repealed by  2014 Acts, ch 1130, §41  .
IA Code § 15E.195 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.195 - Enterprise zone commission.

15E.195 Enterprise zone commission. Repealed by  2014 Acts, ch 1130, §41  .
IA Code § 15E.196 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.196 - Incentives — assistance.

15E.196 Incentives — assistance. Repealed by  2014 Acts, ch 1130, §41  .
IA Code § 15E.197 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.197 - New jobs credit from withholding.

15E.197 New jobs credit from withholding. Repealed by  2014 Acts, ch 1130, §41  .
IA Code § 15E.198 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.198 - Compliance cost fees.

15E.198 Compliance cost fees. Repealed by  2014 Acts, ch 1130, §41  .
IA Code § 15E.201 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.201 - Short title.

15E.201 Short title.   This subchapter shall be known and may be cited as the “Iowa Agricultural Industry Finance Act”.  98 Acts, ch 1207, §2; 2017 Acts, ch 54, §76
IA Code § 15E.203 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.203 - Findings — intent and purposes.

15E.203 Findings — intent and purposes.   1. The general assembly finds that this state is in a period when the economic structure of agriculture and the production, processing, and marketing of agricultural products is undergoing a period of rapid transformation.   2. It is the intent of the general assembly and purpose of this subchapter that this state capture the greatest benefit from opportunities created during this period, by encouraging local agricultural producer-led ventures to expand production and processing of high value agricultural products, including agricultural processed products, to organize new business structures within the state to carry out these ventures, and to market and deliver increasingly high value agricultural products to consumers around the world. In carrying out this purpose, state resources provided by this subchapter shall be used to assure all of the following:   a. That the majority of the wealth created by Iowa agricultural productivity is retained in this state.   b. That employment in the production, processing, and marketing of agricultural products, and especially agricultural processed products, is increased in this state.   c. That agricultural producers in this state are provided with an opportunity to acquire a majority ownership interest in Iowa agricultural industry ventures promoted under this subchapter.   d. That this state becomes a world model for agricultural producer-based vertical cooperation which depends upon broadly shared access to information, capital, and cooperative action.   e. That the use of private resources with state incentives establish Iowa as the world leader in responsibly produced agricultural products that meet the needs of consumers throughout the world.   3. It is the intent of the general assembly and the purpose of this subchapter that the state encourage Iowa agricultural industry ventures which promote the research and application of biological techniques for the development of specialized plant or animal characteristics for beneficial nutritional, commercial, or industrial purposes.  98 Acts, ch 1207, §4; 2017 Acts, ch 54, §76  Referred to in §15E.209  Additional legislative findings;  98 Acts, ch 1207, §1
IA Code § 15E.204 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 15E - DEVELOPMENT ACTIVITIES|Section 15E.204 - Iowa agricultural industry finance corporations — scope of powers and duties.

15E.204 Iowa agricultural industry finance corporations — scope of powers and duties.   1. An Iowa agricultural industry finance corporation formed under this subchapter shall be subject to and have the powers and privileges conferred by provisions of chapter 490, unless otherwise limited by or inconsistent with the provisions of this subchapter.   2. Nothing in this subchapter requires any of the following:   a. That a limited number of Iowa agricultural industry finance corporations are authorized to be formed. However, the authority may strictly interpret and apply the requirements of this subchapter in determining whether a corporation is a qualified corporation under section 15E.208.   b. That a corporation be organized on a cooperative basis, including structured, organized, or operated pursuant to 26 U.S.C. §1381(a).   c. That a corporation is restricted from holding, acquiring, or transferring financial or security instruments, including but not limited to a security regulated under chapter 502, money, accounts, and chattel paper under chapter 554, security interests under chapter 554, or a mortgage or deed of trust under chapter 654.   3. An Iowa agricultural industry finance corporation is a private business corporation and not a public corporation or instrumentality of the state. Except as provided in this subchapter, nothing in this subchapter exempts an Iowa agricultural industry finance corporation from the same requirements under state law which apply to other corporations organized under chapter 490, including taxation provisions under chapter 422 or Title X, subtitle 2 of this Code, or security regulations under chapter 502.  98 Acts, ch 1207, §5; 2011 Acts, ch 118, §87, 89; 2017 Acts, ch 54, §76