reglab/statecodes huggingface dataset:
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.202 - Grants and gifts.

15.202 Grants and gifts.
The authority may accept grants and allotments of funds from the federal government and enter into cooperative agreements with the secretary of agriculture of the United States for projects to effectuate any of the purposes of the agricultural marketing program; and may accept grants, gifts, or allotments of funds from any person for the purpose of carrying out the agricultural marketing program. The authority shall make an itemized accounting of such funds to the director at the end of each fiscal year.
86 Acts, ch 1245, §810; 2011 Acts, ch 118, §87, 89; 2012 Acts, ch 1021, §7
Referred to in §15.108
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.246 - Case management program.

15.246 Case management program.
1. The authority shall establish and administer a case management program, contingent upon the availability of funds authorized for the program, and conducted in coordination with other state or federal programs providing financial or technical assistance administered by the authority. The case management program shall assist in furnishing information about available assistance to clients seeking to establish or expand small business ventures, furnishing information about available financial or technical assistance, evaluating small business venture proposals, completing viable business start-up or expansion plans, and completing applications for financial or technical assistance under the programs administered by the authority.
2. In administering the program, the authority may contract with service providers to deliver case management assistance under this section. A service provider may be any entity which the authority determines is qualified to deliver case management assistance, including a state agency, a private for-profit or not-for-profit corporation, or other association or organization. The authority shall establish rules necessary to carry out this section, including schedules for providing contract payments to service providers, based on the number of hours of case management assistance provided to a client.
88 Acts, ch 1098, §2; 2001 Acts, ch 61, §6; 2003 Acts, ch 71, §2; 2011 Acts, ch 118, §87, 89
Referred to in §15.108
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.251 - Industrial new job training program certificates — fee.

15.251 Industrial new job training program certificates — fee.
The authority may charge, within thirty days following the sale of certificates under chapter 260E, the board of directors of the merged area a fee of up to one percent of the gross sale amount of the certificates issued. The amount of this fee shall be deposited and allowed to accumulate in a job training fund created in the authority. Moneys in the fund are appropriated to the authority for purposes of workforce development program coordination and activities including salaries, support, maintenance, legal and compliance, and miscellaneous purposes.
86 Acts, ch 1245, §816; 89 Acts, ch 270, §1; 90 Acts, ch 1255, §3; 93 Acts, ch 180, §40; 94 Acts, ch 1199, §17; 99 Acts, ch 183, §1; 2001 Acts, ch 61, §7; 2011 Acts, ch 118, §87, 89; 2013 Acts, ch 137, §31
See annual Iowa Acts for temporary exceptions, changes, or other noncodified enactments modifying the funding provided for in this section
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.252 - Rules.

15.252 Rules.
The authority shall adopt rules pursuant to chapter 17A to implement this part.
86 Acts, ch 1238, §45; 86 Acts, ch 1245, §817; 89 Acts, ch 270, §2; 2011 Acts, ch 118, §87, 89
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.261 - Vacant buildings demolition fund.

15.261 Vacant buildings demolition fund.
1. A vacant buildings demolition fund is created in the state treasury under the control of the authority. The fund shall consist of all moneys appropriated to the fund.
2. Moneys in the vacant buildings demolition fund are appropriated to the authority for purposes of funding a grant program for the demolition of vacant buildings owned by the state or by a county that has purchased real property from the federal government which are no longer used for a state or federal purpose. Grant program criteria shall provide that no more than fifty percent of the cost of a project for the demolition of vacant buildings shall be funded from a grant under the program. The authority shall give preference to applicants that have not previously been awarded money from this fund.
3. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the vacant buildings demolition fund shall be credited to the vacant buildings demolition fund. Notwithstanding section 8.33, moneys credited to the vacant buildings demolition fund shall not revert at the close of a fiscal year.
2019 Acts, ch 137, §14; 2021 Acts, ch 167, §11; 2022 Acts, ch 1150, §15, 20, 21
2022 amendment applies retroactively to June 1, 2020; 2022 Acts, ch 1150, §21
Section amended
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.262 - Vacant buildings rehabilitation fund.

15.262 Vacant buildings rehabilitation fund.
1. A vacant buildings rehabilitation fund is created in the state treasury under the control of the authority. The fund shall consist of all moneys appropriated to the fund.
2. Moneys in the vacant buildings rehabilitation fund are appropriated to the authority for purposes of funding a loan program for the rehabilitation or redevelopment of vacant buildings owned by the state or by a county that has purchased real property from the federal government which are no longer used for a state or federal purpose. The authority shall give preference to applicants that have not previously been awarded money from this fund.
3. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the vacant buildings rehabilitation fund shall be credited to the vacant buildings rehabilitation fund. Notwithstanding section 8.33, moneys credited to the vacant buildings rehabilitation fund shall not revert at the close of a fiscal year.
2019 Acts, ch 137, §15; 2022 Acts, ch 1150, §16, 20, 21
2022 amendment applies retroactively to June 1, 2020; 2022 Acts, ch 1150, §21
Section amended
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.271 - Statement of purpose — intent.

15.271 Statement of purpose — intent.
1. The general assembly finds that:
a. Highway travelers have special needs for information and travel services.
b. Highway travelers have a significant positive influence on the state’s economy.
c. A principal goal of economic development in this state is to increase the influence which travel and hospitality services, tourism, and recreation opportunities have on the state’s economic expansion.
d. Facilities and programs are needed where travelers can obtain information about travel and hospitality services, tourist attractions, parks and recreation opportunities, cultural and natural resources, and the state in general.
e. A program shall be established to maintain a variety of welcome centers at strategic locations to meet the needs of travelers in the state.
2. The primary goals of a statewide program for welcome centers are to provide travel-related services and tourism information to travelers.
87 Acts, ch 178, §1; 2019 Acts, ch 117, §1 – 3; 2022 Acts, ch 1032, §5
Subsection 1, paragraph d amended
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.272 - Statewide welcome center program.

15.272 Statewide welcome center program.
1. The authority shall establish and administer a statewide welcome center program. The authority shall collaborate with other state agencies as necessary to coordinate the operation of such welcome centers and to provide information to travelers.
2. The authority shall operate, manage, and maintain all state-owned and state-operated welcome centers, including the provision of travel-related services, and the collection and distribution of tourism information.
87 Acts, ch 178, §2; 2008 Acts, ch 1032, §201; 2011 Acts, ch 118, §87, 89; 2012 Acts, ch 1021, §8; 2019 Acts, ch 117, §4 – 7
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.273 - Cooperative tourism program.

15.273 Cooperative tourism program.
1. The authority shall assist the department of natural resources in promoting the state parks, state recreation areas, lakes, rivers, and streams under the jurisdiction of the natural resource commission for tourism purposes. The department of natural resources shall provide the authority with brochures and other printed information concerning hunting and fishing opportunities, recreational opportunities in state parks and recreation areas, and other natural and historic information of interest to tourists.
2. The authority shall disseminate the brochures and other information provided by the department of natural resources through the welcome centers, sports and vacation shows, direct information requests, and other programs implemented by the authority to promote tourism and related forms of economic development in this state.
89 Acts, ch 236, §9; 2011 Acts, ch 118, §85, 89
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.274 - Promotional program for national historic landmarks and cultural and entertainment districts.

15.274 Promotional program for national historic landmarks and cultural and entertainment districts.
The economic development authority, in cooperation with the state department of transportation and the department of cultural affairs, shall establish and administer a program designed to promote knowledge of and access to buildings, sites, districts, structures, and objects located in this state that have been designated by the secretary of the interior of the United States as a national historic landmark, unless the national historic landmark is protected under section 22.7, subsection 20, and certified cultural and entertainment districts, as established pursuant to section 303.3B. The program shall be designed to maximize the visibility and visitation of national historic landmarks in this state and buildings, sites, structures, and objects located in certified cultural and entertainment districts, as established pursuant to section 303.3B. Methods used to maximize the visibility and visitation of such locations may include the use of tourism literature, signage on highways, maps of the state and cities, and internet sites. For purposes of this section, “highway” means the same as defined in section 325A.1.
2005 Acts, ch 109, §1; 2006 Acts, ch 1010, §7; 2011 Acts, ch 118, §85, 89; 2013 Acts, ch 90, §257
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.275 - Statewide tourism marketing services and efforts.

15.275 Statewide tourism marketing services and efforts.
1. From the moneys transferred to the authority from the beer and liquor control fund pursuant to section 123.17, subsection 7, the authority shall award contracts to one or more entities to conduct statewide tourism marketing services and efforts and to provide services to campaigns, workshops, and conferences that promote travel and tourism throughout the state. Each contract awarded by the authority shall specify that the entity must conduct statewide tourism marketing services and efforts that meet all of the following requirements:
a. The marketing services and efforts shall be of professional quality and shall be coordinated with, and not duplicate, existing programs or services conducted by the authority that are related to tourism marketing.
b. The marketing services and efforts shall include hosting and leveraging tourism advocacy events.
c. The marketing services and efforts shall be accessible to tourism-focused organizations.
d. The marketing services and efforts shall advocate for the travel and tourism industry and the sectors connected to Iowa’s visitor economy to leverage public and private partnerships to market and promote the state as a travel destination.
2. The authority shall report to the general assembly on or before September 1 of each fiscal year on the effectiveness of each entity that conducted statewide tourism marketing services and efforts in the immediately preceding fiscal year pursuant to a contract awarded under subsection 1. The report shall be provided in an electronic format and shall include metrics and criteria that allow the general assembly to quantify and evaluate the effectiveness and economic impact of each entity’s statewide tourism marketing services and efforts.
2022 Acts, ch 1148, §18
Referred to in §123.17
NEW section
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.293 - Brownfield redevelopment fund.

15.293 Brownfield redevelopment fund.
1. A brownfield redevelopment fund is created in the state treasury under the control of the authority and consisting of any moneys appropriated by the general assembly and any other moneys available to and obtained or accepted by the authority for placement in the fund.
2. Payments of interest, repayments of moneys loaned pursuant to this part, and recaptures of loans shall be deposited in the fund.
3. The fund shall be used to provide grants, loans, forgivable loans, loan guarantees, and other forms of assistance under the brownfield redevelopment program established in section 15.292.
4. Moneys in the fund are not subject to section 8.33. Notwithstanding section 12C.7, interest or earnings on moneys in the fund shall be credited to the fund.
2000 Acts, ch 1101, §3; 2011 Acts, ch 118, §87, 89
Referred to in §15.292, 15.294
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.294 - Brownfield redevelopment advisory council.

15.294 Brownfield redevelopment advisory council.
1. The authority shall establish a brownfield redevelopment advisory council consisting of five members. The advisory council shall be composed of all of the following:
a. The director of the economic development authority, or the director’s designee.
b. The director of the department of natural resources, or the director’s designee.
c. One person selected by the board of directors of the professional developers of Iowa.
d. One person selected by the board of directors of the Iowa league of cities.
e. One member of the economic development authority selected by the authority.
2. The director of the economic development authority, or the director’s designee, shall serve as the chairperson of the advisory council.
3. The advisory council shall review each application received by the economic development authority for assistance under the brownfield redevelopment program and make recommendations to the authority regarding all of the following:
a. The completeness of the application.
b. Suggestions for alternative forms of assistance for which the applicant may be eligible. The alternative forms of assistance may include assistance programs available through other departments.
c. Whether the applicant should receive financial assistance from the brownfield redevelopment fund created in section 15.293.
2000 Acts, ch 1101, §4; 2008 Acts, ch 1173, §4; 2011 Acts, ch 116, §11; 2011 Acts, ch 118, §84, 85, 89; 2012 Acts, ch 1021, §12; 2014 Acts, ch 1081, §11 – 13; 2015 Acts, ch 30, §10, 206
Referred to in §15.291, 15.292
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.295 - Rules.

15.295 Rules.
The authority, in consultation with the department of natural resources, shall adopt rules pursuant to chapter 17A as necessary to administer this part.
2000 Acts, ch 1101, §5; 2011 Acts, ch 118, §85, 89
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.312 - Purpose.

15.312 Purpose.
The purpose of this part shall be to provide a mechanism for the funding of programs which meet the descriptions provided in section 15.313, subsection 2.
92 Acts, ch 1244, §17; 2002 Acts, ch 1041, §1
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.315 - Short title.

15.315 Short title.
This part shall be known and may be cited as the “Renewable Chemical Production Tax Credit Program”.
2016 Acts, ch 1065, §4, 15, 16
Referred to in §2.48, 15.119, 15.322
For future repeal of this section effective July 1, 2030, see §15.322
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.317 - Eligibility requirements.

15.317 Eligibility requirements.
To be eligible to receive the renewable chemical production tax credit pursuant to the program, a business shall meet all of the following requirements:
1. The business is physically located in this state.
2. The business is operated for profit and under single management.
3. The business is not an entity providing professional services, health care services, or medical treatments or is not an entity engaged primarily in retail operations.
4. The business organized, expanded, or located in the state on or after April 6, 2016.
5. The business shall not be relocating or reducing operations as described in section 15.329, subsection 1, paragraph “b”, and as determined under the discretion of the authority.
6. The business is in compliance with all agreements entered into under this program or other programs administered by the authority.
2016 Acts, ch 1065, §6, 15, 16; 2021 Acts, ch 76, §4
Referred to in §2.48, 15.119, 15.316, 15.318, 15.320, 15.322
For future repeal of this section effective July 1, 2030, see §15.322
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.319 - Renewable chemical production tax credit.

15.319 Renewable chemical production tax credit.
1. An eligible business that has entered into an agreement pursuant to section 15.318 may claim a tax credit in an amount equal to the product of five cents multiplied by the number of pounds of renewable chemicals produced in this state from biomass feedstock by the eligible business during the calendar year in excess of the eligible business’s pre-eligibility production threshold. However, an eligible business shall not receive a tax credit for the production of a secondarily derived building block chemical if that chemical is also the subject of a credit at the time of production as a first product. The renewable chemical production tax credit shall not be available for any renewable chemical produced before the 2017 calendar year or after the 2026 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.
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.
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.
d. Tax credit certificates issued pursuant to this section shall not be transferred to any other person.
2016 Acts, ch 1065, §8, 15, 16; 2020 Acts, ch 1062, §94
Referred to in §2.48, 15.119, 15.318, 15.322, 422.10B, 422.33
For future repeal of this section effective July 1, 2030, see §15.322
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.321 - Rules.

15.321 Rules.
The authority and the department of revenue shall each adopt rules as necessary for the implementation and administration of this part.
2016 Acts, ch 1065, §10, 15, 16
Referred to in §2.48, 15.119, 15.322
For future repeal of this section effective July 1, 2030, see §15.322
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.322 - Future repeal.

15.322 Future repeal.
Section 15.315, 15.316, 15.317, 15.318, 15.319, 15.320, 15.321, and this section, are repealed July 1, 2030.
2016 Acts, ch 1065, §11, 15, 16
Referred to in §2.48, 15.119
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.326 - Short title.

15.326 Short title.
This part shall be known and may be cited as the “High Quality Jobs Program”.
94 Acts, ch 1008, §4; 2005 Acts, ch 150, §42, 68, 69; 2009 Acts, ch 123, §10
Referred to in §15.119
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.330A - Maintenance of agreements.

15.330A Maintenance of agreements.
1. An eligible business receiving incentives or assistance under this part shall meet all terms and obligations in an agreement by the project completion date, but the board may for good cause extend the project completion date or otherwise amend an agreement.
2. During the maintenance period an eligible business receiving incentives or assistance under this part shall continue to comply with the terms and obligations of an agreement entered into pursuant to section 15.330.
3. The authority may enforce the terms of an agreement as necessary and appropriate.
2012 Acts, ch 1126, §8
Referred to in §15.119, 15.335B
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.332 - Value-added property tax exemption.

15.332 Value-added property tax exemption.
1. The community may exempt from taxation all or a portion of the actual value added by improvements to real property directly related to new jobs created by the project and used in the operations of the eligible business. The exemption may be allowed for a period not to exceed twenty years beginning the year the improvements are first assessed for taxation.
2. For purposes of this section, “improvements” includes new construction and rehabilitation of and additions to existing structures. The exemption shall apply to all taxing districts in which the real property is located.
94 Acts, ch 1008, §9; 94 Acts, ch 1165, §43; 2014 Acts, ch 1130, §5, 11
Referred to in §15.119, 15.335A, 427B.17
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.336 - Other incentives.

15.336 Other incentives.
An eligible business may receive other applicable federal, state, and local incentives and credits in addition to those provided in this part.
94 Acts, ch 1008, §13; 2005 Acts, ch 150, §51, 68, 69; 2008 Acts, ch 1191, §161
Referred to in §15.119
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.342A - Workforce development fund account.

15.342A Workforce development fund account.
1. A workforce development fund account is established in the office of the treasurer of state under the control of the authority. The account shall receive funds pursuant to section 422.16A.
2. For the fiscal year beginning July 1, 2014, and for each fiscal year thereafter, there is annually appropriated from the workforce development fund account to the apprenticeship training program fund created in section 15B.3 three million dollars for the purposes of chapter 15B.
3. For the fiscal year beginning July 1, 2014, and for each fiscal year thereafter, there is annually appropriated from the workforce development fund account to the job training fund created in section 260F.6 four million seven hundred fifty thousand dollars for the purposes of chapter 260F.
96 Acts, ch 1180, §1; 99 Acts, ch 183, §2; 2000 Acts, ch 1196, §1, 10; 2000 Acts, ch 1230, §15, 35; 2001 Acts, ch 188, §21; 2011 Acts, ch 118, §87, 89; 2013 Acts, ch 137, §32; 2014 Acts, ch 1132, §13; 2021 Acts, ch 171, §23
Referred to in §15.343, 422.16A
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.343 - Workforce development fund.

15.343 Workforce development fund.
1. a. A workforce development fund is created as a revolving fund in the state treasury under the control of the authority consisting of any moneys appropriated by the general assembly for that purpose and any other moneys available to and obtained or accepted by the authority from the federal government or private sources for placement in the fund. The fund shall also include moneys appropriated to the fund from the workforce development fund account established in section 15.342A.
b. Notwithstanding section 8.33, moneys in the workforce development fund at the end of each fiscal year shall not revert to any other fund but shall remain in the workforce development fund for expenditure for subsequent fiscal years.
2. The assets of the fund shall be used by the authority for the following programs and purposes:
a. Projects under chapter 260F. The authority shall require a match from all businesses participating in a training project under chapter 260F.
b. Apprenticeship programs under section 260C.44, including new or statewide building trades apprenticeship programs.
c. To cover the costs of the administration of workforce development programs and services available through the authority. A portion of these funds may be used to support efforts by the community colleges to provide workforce services to Iowa employers.
3. Moneys in the workforce development fund shall be allocated as follows:
a. Three million dollars shall be used for purposes provided in section 260F.6.
b. One million dollars shall be used for purposes provided in section 260F.6B.
95 Acts, ch 184, §3; 96 Acts, ch 1180, §2, 4 – 6; 96 Acts, ch 1186, §5 – 7; 99 Acts, ch 183, §3; 2000 Acts, ch 1230, §16; 2001 Acts, ch 188, §22; 2003 Acts, ch 35, §45, 49; 2008 Acts, ch 1032, §201; 2008 Acts, ch 1122, §10, 11; 2011 Acts, ch 118, §87, 89; 2013 Acts, ch 141, §32
Referred to in §15.342
For distribution of moneys in or accruing to workforce development fund on or after July 1, 2014, see
2014 Acts, ch 1132, §39
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.344 - Common system — assessment and tracking.

15.344 Common system — assessment and tracking.
The authority shall use information from the customer tracking system administered by the department of workforce development under section 84A.5 to determine the economic impact of the programs. To the extent possible, the authority shall track individuals and businesses who have received assistance or services through the fund to determine whether the assistance or services have resulted in increased wages paid to the individuals or paid by the businesses.
96 Acts, ch 1180, §7; 2011 Acts, ch 118, §87, 89
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.356 - Rules.

15.356 Rules.
The authority and the department of revenue shall adopt rules as necessary for the implementation and administration of this part.
2014 Acts, ch 1130, §18, 24 – 26
Referred to in §15.119, 15.354, 15.355
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.368 - World food prize award and support.

15.368 World food prize award and support.
1. Commencing with the fiscal year beginning July 1, 2009, there is annually appropriated from the general fund of the state to the authority one million dollars for the support of the world food prize award.
2. The Iowa state capitol is designated as the primary location for the annual ceremony to award the world food prize.
2008 Acts, ch 1191, §30; 2011 Acts, ch 118, §87, 89
For temporary exceptions to appropriations contained in this section, see appropriations and other noncodified enactments in annual Acts of the general assembly
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.410 - Definitions.

15.410 Definitions.
As used in this part, unless the context otherwise requires:
1. “Innovative business” means the same as defined in section 15E.52.
2. “Internship” means temporary employment of a student that focuses on providing the student with work experience in the student’s field of study.
2013 Acts, ch 90, §7, 257
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.412 - Innovation and commercialization development fund.

15.412 Innovation and commercialization development fund.
1. a. An innovation and commercialization development fund is created in the state treasury under the control of the authority. The fund shall consist of moneys appropriated to the authority and any other moneys available to, obtained, or accepted by the authority for placement in the fund.
b. Payments of interest, repayments of moneys loaned pursuant to this section, and recaptures of financial assistance shall be credited to the fund. Moneys in the fund are not subject to section 8.33. Notwithstanding section 12C.7, interest or earnings on moneys in the fund shall be credited to the fund.
2. Moneys in the fund are appropriated to the authority and, with the approval of the board, shall be used to facilitate agreements, enhance commercialization, and increase the availability of skilled workers in innovative businesses. Such moneys shall not be used for the support of retail businesses, health care businesses, or other businesses requiring a professional license.
3. Moneys in the fund may also be used for the following purposes:
a. For assistance to entities providing student internship opportunities.
b. For assistance to entities engaged in prototype and concept development activities.
c. For developing a statewide commercialization network.
d. For establishing and administering the programs described in section 15.411.
2009 Acts, ch 82, §2; 2011 Acts, ch 118, §87, 89; 2012 Acts, ch 1126, §32
Referred to in §15.116, 15.335B
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY › Section 15.431 - Downtown loan guarantee program.

15.431 Downtown loan guarantee program.
1. The economic development authority, in partnership with the Iowa finance authority, shall establish and administer a downtown loan guarantee program to encourage Iowa downtown businesses and banks to reinvest and reopen following the COVID-19 pandemic.
2. In order for a loan to be guaranteed, all of the following conditions must be true:
a. The loan finances an eligible downtown resource center community catalyst building remediation grant project or main street Iowa challenge grant within a designated district.
b. The loan finances a rehabilitation project, or finances acquisition or refinancing costs associated with the project.
c. At least twenty-five percent of the project costs are used for construction on the project or renovation.
d. The project includes a housing component.
e. The loan is used for construction of the project, permanent financing of the project, or both.
f. A federally insured financial lending institution issued the loan.
g. The loan does not reimburse the borrower for working capital, operations, or similar expenses.
h. The project meets downtown resource center and main street Iowa design review.
3. a. For a loan amount less than or equal to five hundred thousand dollars, the economic development authority may guarantee up to fifty percent of the loan amount.
b. For a loan amount greater than five hundred thousand dollars, the economic development authority may provide a maximum loan guarantee of up to two hundred fifty thousand dollars.
4. A project loan must be secured by a mortgage against the project property.
5. The economic development authority may guarantee loans for up to five years. The economic development authority may extend the loan guarantee for an additional five years if an underwriting review finds that an extension would be beneficial.
6. The lender shall pay an annual loan guarantee fee as set forth by rule.
7. The economic development authority reserves the right to deny a loan guarantee for unreasonable bank loan fees or interest rate.
8. The loan must not be insured or guaranteed by another local, state, or federal guarantee program.
9. The loan guarantee is not transferable if the loan or the project is sold or transferred.
10. In the event of a loss due to default, the loan guarantee proportionally pays the guarantee percentage of the loss to the lender.
11. Moneys for the program may consist of any moneys appropriated by the general assembly for purposes of this section, and any other moneys that are lawfully available to the economic development authority, including moneys transferred or deposited from other funds created pursuant to section 15.106A, subsection 1, paragraph “o”.
2021 Acts, ch 177, §45
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15A - USE OF PUBLIC FUNDS TO AID ECONOMIC DEVELOPMENT › Section 15A.2 - Conflicts of interest.

15A.2 Conflicts of interest.
1. a. If a member of the governing body of a city or county or an employee of a state, city, or county board, agency, commission, or other governmental entity of the state, city, or county has an interest, either direct or indirect, in a private person for which grants, loans, guarantees, tax incentives, or other financial assistance may be provided by the governing board or governmental entity, the interest shall be disclosed to that governing body or governmental entity in writing. The member or employee having the interest shall not participate in the decision-making process with regard to the providing of such financial assistance to the private person.
b. Employment by a public body, its agencies, or institutions or by any other person having such an interest shall not be deemed an indicia of an interest by the employee or of any ownership or control by the employee of interests of the employee’s employer.
c. The word “participate” or “participation” shall be deemed not to include discussion or debate preliminary to a vote of a local governing body or agency upon proposed ordinances or resolutions relating to such a project or any abstention from such a vote.
d. The designation of a bank or trust company as depository, paying agent, or agent for investment of funds shall not be deemed a matter of interest or personal interest.
e. Stock ownership in a corporation having such an interest shall not be deemed an indicia of an interest or of ownership or control by the person owning the stocks when less than five percent of the outstanding stock of the corporation is owned or controlled directly or indirectly by that person.
f. The phrase “decision-making process” shall not be deemed to include resolutions advisory to the local governing body or agency by any citizens group, board, body, or commission designated to serve a purely advisory approving or recommending function for economic development.
2. A violation of a provision of this section is misconduct in office under section 721.2. However, a decision of the governing board or governmental entity is not invalid because of the participation of the member or employee in the decision-making process or because of a vote cast by a member or employee in violation of this section unless the participation or vote was decisive in the awarding of the financial assistance.
87 Acts, ch 183, §3; 88 Acts, ch 1134, §12; 94 Acts, ch 1008, §16; 2008 Acts, ch 1032, §125
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15A - USE OF PUBLIC FUNDS TO AID ECONOMIC DEVELOPMENT › Section 15A.3 - Public economic development assistance — violations — criminal penalties.

15A.3 Public economic development assistance — violations — criminal penalties.
A person who engages in deception and knowingly makes or causes to be made, directly or indirectly, a false statement in writing, for the purpose of procuring economic development assistance from a state agency or political subdivision, for the benefit of the person or for whom the person is acting, is guilty of a fraudulent practice in the first degree as defined in section 714.9. For purposes of this section, “deception” means deception as defined in section 702.9.
90 Acts, ch 1135, §1
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15A - USE OF PUBLIC FUNDS TO AID ECONOMIC DEVELOPMENT › Section 15A.4 - Competitive programs — good neighbor agreement — additional consideration.

15A.4 Competitive programs — good neighbor agreement — additional consideration.
1. A good neighbor agreement is an enforceable contract between a business and a community group or coalition of community groups which requires the business to adhere to negotiated environmental, economic, labor, or other social and community standards.
2. For any program providing financial assistance for economic development in which the assistance is provided on a competitive basis, a business which enters into a good neighbor agreement shall receive extra consideration of at least ten points or the equivalent. A business which fails to abide by the good neighbor agreement shall repay all financial assistance received under the program.
96 Acts, ch 1219, §96; 2018 Acts, ch 1041, §5
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15A - USE OF PUBLIC FUNDS TO AID ECONOMIC DEVELOPMENT › Section 15A.7 - Supplemental new jobs credit from withholding.

15A.7 Supplemental new jobs credit from withholding.
In order to promote the creation of additional high-quality new jobs within the state, an agreement under section 260E.3 may include a provision for a supplemental new jobs credit from withholding from jobs created under the agreement. A provision in an agreement for which a supplemental credit from withholding is included shall provide for the following:
1. That the project shall be administered in the same manner as a project under chapter 260E and that a supplemental new jobs credit from withholding in an amount equal to one and one-half percent of the gross wages paid by the employer pursuant to section 422.16 is authorized to fund the program services for the additional project.
2. That the supplemental new jobs credit from withholding shall be collected, accounted for, and may be pledged by the community college in the same manner as described in section 260E.5.
3. That the employer shall agree to pay wages for the jobs for which the credit is taken of at least the laborshed wage, as calculated by the authority pursuant to section 15.327, subsection 15. Eligibility for the supplemental credit shall be based on a one-time determination of starting wages by the community college.
4. To provide funds for the payment of the costs of the additional project, a community college may borrow money, issue and sell certificates, and secure the payment of the certificates in the same manner as described in section 260E.6, including, but not limited to, providing the assessment of an annual levy as described in section 260E.6, subsection 4. The program and credit authorized by this section are in addition to, and not in lieu of, the program and credit authorized in chapter 260E.
96 Acts, ch 1180, §8; 97 Acts, ch 23, §6; 2002 Acts, ch 1050, §3; 2009 Acts, ch 123, §25; 2011 Acts, ch 118, §87, 89; 2012 Acts, ch 1126, §15
Referred to in §15A.8, 422.16A
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15A - USE OF PUBLIC FUNDS TO AID ECONOMIC DEVELOPMENT › Section 15A.8 - Loans payable from new jobs credit from withholding.

15A.8 Loans payable from new jobs credit from withholding.
1. As an additional means to provide moneys for the payment of the costs of a new jobs training project or multiple projects under chapter 260E and this chapter, a community college may make an advance or loan, including an interfund transfer or a loan from moneys on hand and legally available, to be paid from the same sources and secured in the same manner as certificates described in sections 15A.7 and 260E.6.
2. Revenues from a job training agreement received prior to the completion by a business of its repayment obligation for a project and not pledged to certificates, loans, or advances, and not necessary for the payment of principal and interest maturing on such certificates, loans, or advances, may be applied by the community college to the reduction of any other outstanding certificates, loans, or advances.
98 Acts, ch 1225, §22
Referred to in §422.16A
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15B - APPRENTICESHIP TRAINING PROGRAM › Section 15B.2 - Definitions.

15B.2 Definitions.
For purposes of this chapter, unless the context otherwise requires:
1. “Apprentice” means a person who is at least sixteen years of age, except where a higher minimum age is required by law, who is employed in an apprenticeable occupation, who is a resident of the state of Iowa, and is registered in Iowa with the United States department of labor, office of apprenticeship.
2. “Apprenticeable occupation” means an occupation approved for apprenticeship by the United States department of labor, office of apprenticeship.
3. “Apprenticeship program” means a program registered with the United States department of labor, office of apprenticeship, which includes terms and conditions for the qualification, recruitment, selection, employment, and training of apprentices, including the requirement for a written apprenticeship agreement.
4. “Apprenticeship sponsor” means an entity operating an apprenticeship program or an entity in whose name an apprenticeship program is being operated, which is registered with or approved by the United States department of labor, office of apprenticeship.
5. “Authority” means the economic development authority created in section 15.105.
6. “Contact hours” means the number of hours of in-person instruction received by an apprentice participating in an apprenticeship program.
7. “Financial assistance” means assistance provided only from the funds, rights, and assets legally available to the authority and includes but is not limited to assistance in the forms of grants, loans, forgivable loans, and royalty payments.
8. “Fund” means the apprenticeship training program fund created in section 15B.3.
9. “Lead apprenticeship sponsor” means a trade organization, labor organization, employer association, or other incorporated entity representing a group of apprenticeship sponsors.
2014 Acts, ch 1132, §18; 2017 Acts, ch 3, §2, 4, 5; 2021 Acts, ch 45, §1, 5
Referred to in §256.40, 272C.16
2017 amendment to subsection 1 takes effect March 1, 2017, and applies retroactively to July 1, 2015;
2017 Acts, ch 3, §4, 5
Subsection 6 applies to financial assistance provided by the economic development authority to apprenticeship sponsors and lead apprenticeship sponsors that apply for financial assistance on or after July 1, 2021; 2021 Acts, ch 45, §5
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15B - APPRENTICESHIP TRAINING PROGRAM › Section 15B.3 - Apprenticeship training program — fund.

15B.3 Apprenticeship training program — fund.
1. An apprenticeship training program fund is created as a revolving fund in the state treasury under the control of the authority.
2. The fund shall consist of moneys appropriated for purposes of the apprenticeship training program, and any other moneys lawfully available to the authority for purposes of this chapter.
3. Moneys in the fund are appropriated to the authority for the purposes of this chapter.
4. No more than two percent of the total moneys deposited in the fund on July 1 of a fiscal year is appropriated to the authority for the purposes of administering this chapter.
5. Notwithstanding section 8.33, moneys in the fund at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated for subsequent fiscal years. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.
6. The authority shall adopt rules to administer this chapter.
2014 Acts, ch 1132, §19
Referred to in §15.342A, 15B.2, 15B.4
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15E - DEVELOPMENT ACTIVITIES › Section 15E.1 - Definition.

15E.1 Definition.
As used in this chapter, unless the context otherwise requires, “authority” means the economic development authority created in section 15.105.
2002 Acts, ch 1119, §6; 2011 Acts, ch 118, §57, 89
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15E - DEVELOPMENT ACTIVITIES › Section 15E.11 - Corporation for receiving and disbursing funds.

15E.11 Corporation for receiving and disbursing funds.
The Iowa development commission is hereby authorized to form a corporation under the provisions of chapter 504, Code 1989, for the purpose of receiving and disbursing funds from public or private sources to be used to further the overall development and well-being of the state.
[C66, 71, 73, 75, 77, 79, 81, §28.11]
C93, §15E.11
2003 Acts, ch 108, §7
Referred to in §15.108, 15E.14, 15E.15, 15E.16
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15E - DEVELOPMENT ACTIVITIES › Section 15E.14 - Incorporators.

15E.14 Incorporators.
The incorporators of the corporation formed under sections 15E.11, 15E.15 and 15E.16, shall be:
1. The chairperson of the Iowa development commission.
2. The director of the Iowa development commission.
3. A member of the Iowa development commission selected by the chairperson.
[C66, 71, 73, 75, 77, 79, 81, §28.14]
C93, §15E.14
Referred to in §15.108, 15E.15, 15E.16
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15E - DEVELOPMENT ACTIVITIES › Section 15E.15 - Board of directors.

15E.15 Board of directors.
The board of directors of the corporation formed under sections 15E.11, 15E.14 and 15E.16 shall be the members of the Iowa development commission or their successors in office.
[C66, 71, 73, 75, 77, 79, 81, §28.15]
C93, §15E.15
Referred to in §15.108, 15E.14, 15E.16
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 15E - DEVELOPMENT ACTIVITIES › Section 15E.16 - Accepting grants in aid.

15E.16 Accepting grants in aid.
The corporation formed under sections 15E.11, 15E.14 and 15E.15 is hereby authorized to accept grants of money or property from the federal government or any other source and may upon its own order use its money, property or other resources for any of the purposes herein.
[C66, 71, 73, 75, 77, 79, 81, §28.16]
C93, §15E.16
Referred to in §15.108, 15E.14, 15E.15