reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits › Rule 223-48.30 - Part 2 Application-description of Rehabilitation

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of the Part 2 application is to determine whether
				the proposed rehabilitation work meets the federal standards. The applicant
				must describe the rehabilitation work to be undertaken on the property. The
				review of the Part 2 application is a preliminary determination only and is not
				binding upon the department. A formal certification of rehabilitation shall be
				issued only after the rehabilitation work is completed.
(1)
Proof of status as eligible
			 taxpayer.
The Part 2 application must be submitted by an eligible
			 taxpayer as described in rule
			 223-48.27
			 (404A).
a. An applicant that is the fee
			 simple owner does not need to provide any additional information regarding
			 ownership unless there has been a change in ownership since the Part 1
			 application was approved.
b. If the
			 applicant is not the fee simple owner but plans to apply for the federal
			 rehabilitation credit, the applicant must provide a copy of the signature page
			 of the approved federal Part 2 application signed by the National Park Service.
			 The applicant must also certify that the applicant plans to apply and expects
			 to qualify for the federal credit and must provide proof of permission from the
			 fee simple owner as described in subrule 48.27(2).
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits › Rule 223-48.31 - Registration Application

Current through Register Vol. 47, No. 3, July 24, 2024
If the department has approved Part 1 and Part 2 applications
				for a project, the applicant may submit a historic tax credit registration
				application during the applicable registration period. The registration
				application is used to determine whether the project is ready to proceed both
				financially and logistically. The registration application is also used to
				confirm whether the proposed work will meet the substantial rehabilitation test
				and whether the project is a small project or a large project. The registration
				application is also used to obtain background information, including
				information that may disqualify an applicant from participating in the program,
				as well as other information about the applicant, related persons, and related
				entities. Though the application process is largely the same for small projects
				as it is for large projects, there are some differences. For details on those
				differences, see rule
				223-48.26
				(404A).
(1)
Proof of status as
			 eligible taxpayer.
An eligible taxpayer as defined in rule
			 223-48.22 (404A) may
			 submit a registration application.
a. An
			 applicant that is the fee simple owner must notify the department of any
			 changes in ownership status since the Part 2 application was filed.
b. If the applicant is not the fee simple
			 owner but plans to apply for the federal rehabilitation credit, the applicant's
			 application will be scored based on the steps taken toward ownership as
			 described in subrule 48.31(6). The applicant must certify that the applicant
			 understands that the applicant will not qualify for any state historic tax
			 credit if the applicant is not the fee simple owner or not otherwise an
			 eligible taxpayer. The applicant must also provide proof of permission from the
			 fee simple owner as described in subrule 48.27(2).
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits › Rule 223-48.33 - Part 3 Application-request for Certification of Completed Work and Verification of Qualified Rehabilitation Expenditures

Current through Register Vol. 47, No. 3, July 24, 2024
Part 3 of the application is used to determine whether the
				project has complied with the terms of the agreement as well as with applicable
				laws, rules and regulations.
(1)
Submission period.
The fully completed Part 3 application must
			 be submitted no more than 180 calendar days after the project completion date
			 as defined in the agreement.
(2)
Required information.
The Part 3 application must include the
			 following information:
a. Certification that
			 the eligible taxpayer is the fee simple owner or is qualified for the federal
			 rehabilitation credit and has a binding qualified long-term lease that meets
			 the requirements of the federal rehabilitation credit.
b. Using the qualified rehabilitation
			 expenditures schedule form provided on the department's Web site, a schedule of
			 total expenditures for the project, which shall identify in detail the final
			 qualified rehabilitation expenditures and those expenditures that are not
			 qualified.
c. A schedule of all
			 funding sources used to finance the project, including those funding sources
			 used to finance or reimburse both qualified rehabilitation expenditures and
			 expenditures not being claimed as qualified rehabilitation expenditures, along
			 with supporting documentation. The schedule must identify all government
			 funding as defined in rule
			 223-48.22 (404A),
			 including any funding that originated from any government, whether federal,
			 state, or local.
d. CPA
			 examination. An eligible taxpayer shall engage a certified public accountant
			 authorized to practice in this state to conduct an examination of the project
			 in accordance with the American Institute of Certified Public Accountants'
			 statements on standards for attestation engagements. Upon completion of the
			 qualified rehabilitation project, the eligible taxpayer shall submit the
			 examination to the department, along with a statement of the amount of final
			 qualified rehabilitation expenditures and any other information deemed
			 necessary by the department or the department of revenue in order to verify
			 that all requirements of the agreement, Iowa Code chapter 404A, and all rules
			 adopted pursuant to Iowa Code chapter 404A have been satisfied. The department
			 may waive the examination requirement for projects if all of the following
			 requirements are satisfied:
(1) The final
			 qualified rehabilitation expenditures of the qualified rehabilitation project,
			 as verified by the department, do not exceed $100,000.
(2) The qualified rehabilitation project is
			 funded exclusively by private funding sources.
e. Any information the department or the
			 department of revenue may require for program evaluation.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits › Rule 223-48.34 - Fees

Current through Register Vol. 47, No. 3, July 24, 2024
Applicants must pay a nonrefundable fee for the processing of
				Parts 2 and 3 of an application. The review fee for Part 2 will be due with the
				filing of the Part 2 application and will be based on the estimated qualified
				rehabilitation costs. The fee for review of Part 3 will be due with the filing
				of the Part 3 application and will be based on the final qualified
				rehabilitation expenditures. The fee schedule is as follows:
For projects with qualified rehabilitation expenditures
						of:
Part 2 Processing Fee
Part 3 Processing Fee
$50,000 or less
No cost
No cost
$50,001 to $100,000
$250
$250
$100,001 to $750,000
$500
$500
$750,001 to $6,000,000
$1,000
0.5 percent of final qualified rehabilitation expenditures
Over $6,000,000
$1,500
$30,000
This rule is intended to implement Iowa Code section
				404A.3
				as amended by 2014 Iowa Acts, House File 2453.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits › Rule 223-48.36 - Certificate Issuance; Claiming the Tax Credit

Current through Register Vol. 47, No. 3, July 24, 2024
After consultation with the department of revenue to determine
				whether the terms of the agreement, Iowa Code chapter 404A, and the applicable
				rules have been met, the department shall issue a tax credit certificate to the
				eligible taxpayer stating the amount of tax credit under Iowa Code section
				404A.2
				the eligible taxpayer may claim, or the department shall issue a notice that
				the eligible taxpayer is not eligible to receive a tax credit certificate. The
				department shall issue the tax credit certificate or the notice not later than
				60 days following the completion of the examination review, if applicable, and
				the verifications and consultation required under this rule. Notwithstanding
				the foregoing, the eligibility of the tax credit remains subject to audit by
				the department of revenue in accordance with Iowa Code chapters 421 and 422.
				For information on how to claim the tax credit, see department of revenue rules
				701-42.54
				(404A,422),
				701-52.47
				(404A,422), and
				701-58.10
				(404A,422).
This rule is intended to implement Iowa Code section
				404A.3
				as amended by 2014 Iowa Acts, House File 2453.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits › Rule 223-48.37 - Appeals

Current through Register Vol. 47, No. 3, July 24, 2024
Any person wishing to contest an application denial, the amount
				of the tax credit award, award revocation, or any department action that
				entitles the person to a contested case proceeding shall file an appeal, in
				writing, within 30 days of the department action giving rise to the appeal. Any
				person who does not seek an appeal within 30 days of the department action that
				gives rise to a right to a contested case proceeding shall be precluded from
				challenging the department action. Appeals will be governed by the procedures
				set forth in this rule, together with the process set out in Iowa Code sections
				17A.10
				to
				17A.19.
				Challenges to an action by the department of revenue related to tax credit
				transfers, claiming of tax credits, tax credit revocation, or repayment or
				recovery of tax credits must be brought pursuant to department of revenue
				701-Chapter 7.
(1)
Contents.
The appeal shall contain the following in separate
			 numbered paragraphs:
a. A statement of the
			 department action giving rise to the appeal.
b. The date of the department action giving
			 rise to the appeal.
c. Each error
			 alleged to have been committed, listed as a separate paragraph. For each error
			 listed, an explanation of the error and all relevant facts related to the error
			 shall be provided.
d. Reference to
			 the particular statutes, rules, or agreement terms involved, if
			 known.
e. A statement setting forth
			 the relief sought.
f. The signature
			 of the person or that person's representative and the mailing addresses,
			 telephone numbers, and e-mail addresses of the person and the person's
			 representative.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 49 - Historical Resource Development Program Grants › Rule 223-49.1 - Purpose

Current through Register Vol. 47, No. 3, July 24, 2024
The historical resource development program provides funds to
				preserve, conserve, interpret and enhance, and to educate the public about, the
				historical resources of the state. These rules define parameters for the
				administration of grants through the historical resource development
				program.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 49 - Historical Resource Development Program Grants › Rule 223-49.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
The definitions listed in Iowa Code section
				17A.2 and rules 223-
				1.2(17A,303),
				223-1.6 (303),
				223-13.2 (303),
				223-22.2 (303), and
				223-35.2 (303) shall
				apply to terms as they are used throughout this chapter In addition, the
				following definitions apply:
"Conservation "
means action to chemically
				stabilize or physically protect historical documents or artifacts to ensure
				their long-term survival.
"Documentary collections "
means collections
				of current or historical materials that are or might become valuable in
				interpreting Iowa history, including but not lunited to government records,
				newspapers, photographic images, electronic records, manuscripts, and printed
				materials.
"Emergency"
means a threat to a historical
				resource that is not the result of delinquency by the current owner and that
				requires timely action to prevent immediate loss of the resource.
"Grantee"
means any applicant that receives
				grant funds.
"Historical resource "
means any site that is
				listed by the state historic preservation officer on the National Register of
				Historic Places or personal property that has inherent historical value due to
				its association with the history of Iowa or the heritage of Iowa's
				people.
"HRDP "
means the historical resource
				development program as established in Iowa Code section
				303.16.
"Interpretation "
means the presentation of
				Iowa history to the public through exhibitions, exhibition catalogs, education
				programs, historical markers, and other appropriate means.
"Preservation "
means the stabilization and
				rehabilitation of a property eligible for or listed on the National Register of
				Historic Places, or the salvaging or reformatting of information contained in a
				historical document or artifact by the use of various surrogate media.
"REAP "
means the resource enhancement and
				protection Act as established in Iowa Code section
				455A.16.
"REAP/HRDP steering committee "
means the
				historical division's staff committee appointed by the director and consisting
				of the grants manager, a division leadership team member, and professional
				staff members from historic preservation, museum, and documentary collections
				interest areas.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 49 - Historical Resource Development Program Grants › Rule 223-49.3 - Funding Policies

Current through Register Vol. 47, No. 3, July 24, 2024
The grant programs shall be conducted according to published
				guidelines that outline funding priorities, review criteria, application forms,
				adjudication processes and grantee requirements. Programs include REAP/HRDP
				regular grants, REAP/HRDP emergency grants, and country school grants.
(1) Grant programs shall require formal
			 application and review prior to the awarding or denial of any funds. The
			 application and awards process may vary in accordance with the nature and
			 design of each grant program but shall follow published guidelines.
(2) All funded projects shall comply with
			 professional standards for historic preservation, museums, or documentary
			 collections as follows:
a. Historic
			 preservation projects shall adhere to the Secretary of the Interior's Standards
			 and Guidelines for Archeology and Historic Preservation and the Secretary of
			 the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating
			 Historic Buildings.
b. Museum
			 projects shall adhere to applicable national standards or follow technical
			 guidelines generally accepted by the museum profession. Applicants shall
			 demonstrate a commitment to providing, and the ability to provide, care for
			 their collections on a long-term basis.
c. Documentary collections projects shall
			 adhere to national standards, where they apply, or otherwise follow technical
			 guidelines generally accepted by the library, archives, and conservation
			 communities. Applicants shall demonstrate a commitment to providing, and the
			 ability to provide, care for their collections on a long-term basis.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 49 - Historical Resource Development Program Grants › Rule 223-49.4 - Record Keeping and Retention

Current through Register Vol. 47, No. 3, July 24, 2024
Grantees shall keep adequate records relating to the
				administration of a project, and particularly relating to all expenses
				incurred. These records shall be available for audit by representatives of the
				department and the state auditor's office. All records shall be retained in
				accordance with state laws.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 49 - Historical Resource Development Program Grants › Rule 223-49.5 - Appeals

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Applicants or
			 grantees may appeal a decision of the historical division on any of the
			 following bases:
a. The action was outside
			 the statutory authority;
b. The
			 decision was influenced by a conflict of interest;
c. The action violated state law,
			 administrative rules, or policy;
d.
			 Insufficient public notice was given; or
e. Alteration of the review and certification
			 processes was detrimental to the applicant.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 50 - Historic Site Preservation Grant Program › Rule 223-50.1 - Purpose

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of the historic site preservation grant program is
				to provide matching grants to nonprofit organizations, governmental bodies, and
				Indian tribes for the restoration, preservation, and development of historical
				sites.
The state historical society of Iowa, the historical division
				of the Iowa department of cultural affairs, shall administer the historic site
				preservation grant program.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 50 - Historic Site Preservation Grant Program › Rule 223-50.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
"Administrator"
means the administrator of the
				state historical society of Iowa, the historical division of the department of
				cultural affairs.
"Director"
means the director of the
				department of cultural affairs.
"Emergency"
means a threat to a historical
				resource that is not the result of delinquency by the current owner and that
				requires timely action to prevent immediate loss of the resource.
"Facility"
means a site, structure, building,
				or object such as a sculpture or monument.
"Historical site "
means a property that is
				listed or declared eligible by the state historic preservation officer for
				listing on the National Register of Historic Places, or a facility in which
				Iowa's history or the heritage of Iowa's people is interpreted. Historical
				sites shall relate to the human occupation of Iowa, but may be of prehistoric
				or historic age.
"Indian tribe "
means any tribe, band, nation,
				or other organized group or community of Indians that is recognized as eligible
				for the special programs and services provided by the United States to Indians
				because of their status as Indians.
"Infrastructure"
is defined in Iowa Code
				section
				8.57(5c)
				 as "vertical infrastructure" and shall
				include only land acquisition for construction, major rehabilitation of
				buildings, all appurtenant structures, utilities, and site developments.
"Society"
means the state historical society
				of Iowa, the historical division of the department of cultural affairs,
				established in Iowa Code section
				303.1.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 50 - Historic Site Preservation Grant Program › Rule 223-50.3 - Application Procedures

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Eligible applicants.
Grants shall be awarded to any local
			 political subdivisions of the state, state agency, Indian tribe, or nonprofit
			 organization that is duly authorized and charged with responsibilities for
			 construction, maintenance and operation of historical sites.
(2)
Eligible projects.
Grants under this program shall be used for "vertical infrastructure" as
			 defined in Iowa Code section
			 8.57(5c).
			 Applicants shall submit only one grant application per funding cycle. Projects
			 that received designated legislative earmarking of funds in the current fiscal
			 year shall not be eligible for funding through this program. Projects that
			 received funding from this program are ineligible to apply for three years from
			 the date of grant award.
(3)
Project requirements.
When applicable, all project work shall
			 meet the Secretary of the Interior's Standards and Guidelines for Archaeology
			 and Historic Preservation. All applicants shall submit project information to
			 the society's community programs bureau for review as part of the application
			 process. Successful applicants shall consult with the society's historic
			 preservation staff to ensure that the standards are met. Failure to meet the
			 standards shall result in cancellation of the grant.
(4)
Form of application.
Grant applications shall be on forms provided by the society and shall follow
			 all prescribed guidelines. Completed applications shall provide sufficient
			 detail to clearly describe the scope of the project.
(5)
Application timing.
Grant applications (I original and II copies) shall be received by 4:30 p.m. in
			 the program coordinator's office at the State Historical Society of Iowa, 600
			 East Locust, Des Moines, Iowa 50319-0290, on or before the deadline date, or
			 shall have a United States Postal Service postmark, dated on or before the
			 fourteenth day of September.
(6)
Assistance ceiling and cost share.
Grants to any individual
			 project shall not exceed $100,000. Project sponsors shall provide cash match at
			 the rate of one dollar for each state grant dollar. An applicant shall certify
			 that it has committed its share of project costs by the time final payment is
			 made. State funds shall not be used as cash match for this program. Indirect
			 costs and staff salaries shall not be used as match.
(7)
Minimum grant amount.
No
			 application requesting less than $40,000 in grant funds shall be
			 considered.
(8)
Geographic
			 distribution of funds.
No more than $200,000 may be awarded in any
			 grant cycle within a single County.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 50 - Historic Site Preservation Grant Program › Rule 223-50.4 - Project Review and Selection

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Staff review.
Applications shall be reviewed by society staff
			 to ensure compliance with the program's administrative rules and guidelines.
			 All applications meeting the requirements shall be forwarded to the review and
			 selection panel. Ineligible applications shall not be considered.
(2)
Review panel. A
review
			 and selection panel, hereinafter referred to as the review panel, comprised
			 often members appointed by the administrator, shall review and evaluate project
			 applications and shall develop funding recommendations to be forwarded to the
			 state historical society board of trustees for approval.
The review panel shall be comprised of the following
				members:
1. Panel chairperson,
			 appointed by the administrator
2.
			 Five citizens, each with a background in archaeology, history, architectural
			 history, architecture, museum studies, Iowa heritage, or a closely related
			 field. Citizens serving on the committee shall be selected from a wide
			 geographic area.
3. One member of
			 the society's board of trustees.
4.
			 One staff representative selected by the administrator of the Iowa division of
			 tourism, Iowa department of economic development.
5. One staff representative selected by the
			 administrator of the Iowa division of parks, recreation and preserves, Iowa
			 department of natural resources.
6.
			 One staff representative selected by the administrator of the division of
			 project planning, Iowa department of transportation.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 50 - Historic Site Preservation Grant Program › Rule 223-50.5 - Application Rating System

Current through Register Vol. 47, No. 3, July 24, 2024
The review panel shall apply a numerical rating system to each
				grant application that is considered for funding assistance. The criteria, with
				a weight factor for each, shall include the following:
1. The historical or cultural significance of
			 the project, and the degree to which the project is of regional, state, or
			 national significance (30 percent);
2. The quality of the plans to interpret the
			 historical resource (25 percent);
3. The extent to which the project will
			 enhance educational opportunities for a broad and diverse audience (25
			 percent);
4. The degree to which
			 the budget is reasonable and appropriate to the project (10 percent);
5. The degree to which the applicant
			 demonstrates a commitment to the future viability of the resource by planning
			 for the ongoing operation and maintenance of the project (10 percent).
Each criterion shall be given a score from 1 to 10, which is
				then multiplied by the weight factor
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 50 - Historic Site Preservation Grant Program › Rule 223-50.6 - Grant Administration

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Contract agreement.
Successful applicants shall enter into a
			 contract agreement with the society.
(2)
Timely commencement of
			 projects.
Grant recipients are expected to carry out their projects in
			 an expedient manner. Projects shall be under contract by February 1 in the year
			 following their approval and shall be completed by the date specified in the
			 contractual agreement. Failure to initiate projects in a timely manner may be
			 cause for termination of the agreement and cancellation of the grant.
(3)
Funding acknowledgement.
The grantee shall agree to include in all printed lists of contributors the
			 following credit line: "State Historical Society of Iowa, Historic Site
			 Preservation Grant Program."
(4)
Disbursement of funds.
All project moneys, including grant
			 funds and matching funds, shall be expended within the period established by
			 legislation. Disbursement of grant funds shall be made on a schedule as
			 determined in the contractual agreement.
(5)
Record keeping and
			 retention.
Grant recipients shall keep adequate records relating to
			 the administration of a project, particularly relating to all incurred
			 expenses. These records shall be available for audit by representatives of the
			 society and the state auditor's office. All records shall be retained in
			 accordance with state laws.
(6)
Penalties.
During the contract period, whenever any property,
			 real or personal, acquired or developed with grants under this program passes
			 from the control of the grantee or is used for purposes other than the approved
			 project purpose, it shall be considered an unlawful use of the funds.
(7)
Remedy.
Funds used
			 without authorization, for purposes other than the approved project purpose, or
			 unlawfully, shall be returned to the society for deposit in the account
			 supporting this program. In the case of diversion of personal property, the
			 grantee shall remit to the department funds in the amount of the original
			 purchase price of the property. The grantee shall have a period of two years
			 after notification by the society in which to correct the unlawful use of
			 funds. The remedies provided in this subrule are in addition to others provided
			 by law.
(8)
Ineligibility.
Whenever the administrator determines that a
			 grantee is in violation of this rule, that grantee shall be ineligible to
			 receive further grant funds until the matter has been resolved to the
			 satisfaction of the state historical society board of trustees.
(9)
Technical assistance.
The department may use up to 2 percent of the total appropriation for providing
			 technical assistance to grant applicants and for administrative costs incurred
			 in implementing the program.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 50 - Historic Site Preservation Grant Program › Rule 223-50.7 - Informal Appeals

Current through Register Vol. 47, No. 3, July 24, 2024
Eligible applicants or grantees may informally appeal a
				decision of the society not to grant historic site preservation grant funds on
				any of the following bases:
1. Action
			 was outside statutory authority;
2.
			 Decision was influenced by a conflict of interest;
3. Action violated state law, administrative
			 rule, or written policy;
4.
			 Insufficient public notice was given; and
5. Alteration of the review process was
			 detrimental to the applicant.
Informal appeals in writing may be directed to the director
				within 15 days of the incident. All informal appeals shall be directed to the
				Director, Department of Cultural Affairs, Historical Building, 600 East Locust,
				Des Moines, Iowa 50319-0290. All informal appeals shall contain facts of the
				case, argument in favor of the appeal, and remedy sought.
The director shall consider and rule on the informal appeal
				after receiving all documentation from the appellant and shall notify the
				appellant in writing of the decision within 30 days. Decisions by the director
				may be appealed through the contested case process as set out in Iowa Code
				sections 17A 10 to 17A19.
Iowa Administrative Code › Agency 223 - Historical Division › Chapter 50 - Historic Site Preservation Grant Program › Rule 223-50.8 - Emergency Grants

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Eligible applicants.
a.
			 Emergency grants may be awarded to any local political subdivision of the
			 state, state agency, Indian tribe, individual or nonprofit organization that is
			 duly authorized and charged with responsibilities for construction, maintenance
			 and operation of historical sites, or to the owner of a historical site as
			 defined in rule 50.2(303).
b.
			 Emergency grants may be awarded for projects arising in counties for which a
			 gubernatorial disaster emergency proclamation has been issued for natural
			 disasters arising during the period of April 1, 2008, through June 30,
			 2008.
Iowa Administrative Code › Agency 249 - Early Childhood Iowa State Board › Chapter 1 - Early Childhood Iowa Initiative › Rule 249-1.2 - Scope of the Rules

Current through Register Vol. 47, No. 3, July 24, 2024
The rules for the initiative are promulgated under Iowa Code section 2561.4. No rule shall, in any way, relieve a person affected by or subject to these rules, or any person affected by or subject to the rules promulgated by the early childhood Iowa initiative, from any duty under the laws of this state.
Iowa Administrative Code › Agency 249 - Early Childhood Iowa State Board › Chapter 1 - Early Childhood Iowa Initiative › Rule 249-1.4 - Early Childhood Iowa State Board Responsibility

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 The state board shall provide leadership and coordination for the development
			 of Iowa's early care, health and education system in cooperation with area
			 boards, community partners and other state agencies.
(2) The state board shall:
a. Develop and implement a process for
			 designating area boards. The state board shall review the process at the close
			 of each designation cycle.
b. Adopt
			 state-level indicators with input from area boards and the early childhood
			 stakeholders alliance. The state board shall report on indicators each fiscal
			 year and compare the data against baseline data and data from prior fiscal
			 years as available. Indicators shall measure all result areas of the early
			 care, health and education system.
c. Adopt minimum standards to promote equal
			 access to services subject to the authority of the area boards.
d. Adopt guidelines and standards for
			 services provided under a school ready children grant. All guidelines and
			 standards shall be found in the online toolkit available on the official Web
			 site of early childhood Iowa at
www.earlychildhoodiowa.org
.
e. In cooperation with the early childhood
			 stakeholders alliance:
(1) Further the
			 development of an early childhood integrated data system across state agencies
			 and other partners.
(2) Develop
			 guidance to identify and improve the quality of services in early care, health
			 and education programs, including evidence-based practices.
(3) Promote other measures to advance the
			 initiative.
Iowa Administrative Code › Agency 249 - Early Childhood Iowa State Board › Chapter 1 - Early Childhood Iowa Initiative › Rule 249-1.5 - Early Childhood Iowa Coordination Staff

Current through Register Vol. 47, No. 3, July 24, 2024
In consultation with the state board, the department shall provide fiscal oversight of the early childhood Iowa initiative. The fiscal oversight measures are defined in department of management 541-Chapter 9, Iowa Administrative Code.
Iowa Administrative Code › Agency 249 - Early Childhood Iowa State Board › Chapter 1 - Early Childhood Iowa Initiative › Rule 249-1.6 - Early Childhood Iowa Areas

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The state
			 board shall approve early childhood Iowa area boundaries and the creation of
			 area boards. Minimum criteria for areas and approval of area boards are set
			 forth in Iowa Code section 2561.6.
(2) The state board may waive any of the
			 minimum criteria referenced in Iowa Code section 2561.6, if it is determined
			 that exceptional circumstances exist. The state board further defines
			 exceptional circumstances to include when the proposed change of boundaries
			 creates hardship that reduces performance or quality of services within the
			 area. The area board must provide compelling documentation of the hardship and
			 clearly document the impact to performance or quality of services or
			 both.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part I - Department Structure › Chapter 1 - Organization › Rule 261-1.1 - History and Mission

Current through Register Vol. 47, No. 3, July 24, 2024
The Iowa department of economic development was established
				  in 1986 pursuant to Iowa Code chapter 15. The authority delegated to the
				  department had previously been delegated to the Iowa development commission and
				  the office for planning and programming. In 2011, the general assembly
				  reorganized the delivery of economic development services to the state of Iowa
				  by creating a formal collaboration between the public and private sectors. As
				  part of this reorganization, the department was eliminated and the economic
				  development authority was created as the successor entity to the department.
				  All existing duties, responsibilities, and obligations of the former department
				  are assumed by the authority.
The mission of the authority is to foster the economic
				  vitality of the state by working in focused partnerships with businesses,
				  entrepreneurs, communities and educational entities. The authority's primary
				  responsibilities are in the areas of finance, marketing, local government and
				  service coordination, exporting, tourism, job training and entrepreneurial
				  assistance, and small business.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part I - Department Structure › Chapter 1 - Organization › Rule 261-1.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
As used in these rules, unless the context otherwise
				  requires:
"Authority"
means the economic development
				  authority created in Iowa Code section
				  15.105.
"Authority's website"
means the information
				  and related content found at
www.iowaeda.com
and may include content at
				  affiliated sites whose content is integrated with that site, including
www.traveliowa.com
.
"Board"
means the members of the economic
				  development authority appointed by the governor and in whom the powers of the
				  authority are vested pursuant to Iowa Code section
				  15.105.
"Committee"
means a committee established by
				  the board and includes any standing committees established by rule or ad hoc
				  committees created as necessary.
"Corporation"
means the bioscience
				  development corporation established pursuant to Iowa Code section
				  15.107.
"Director"
means the director of the
				  authority or the director's designee.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part I - Department Structure › Chapter 1 - Organization › Rule 261-1.3 - Economic Development Authority Board

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Composition.
a. The authority's powers are vested in a
				board composed of 11 voting members appointed by the governor. These 11 members
				include 2 members from each of the four United States congressional districts
				in the state and 3 members selected at large. In addition, the appointed
				members represent certain industry sectors and have certain business expertise
				as described in Iowa Code section 15.105(1)
"a"
(2).
b. The board also includes 4 ex officio,
				nonvoting legislative members and 3 ex officio, nonvoting members from
				institutions of higher education in the state as described in Iowa Code section
				15.105(1)
"b"
and
"c."
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part I - Department Structure › Chapter 1 - Organization › Rule 261-1.4 - Authority Structure

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
General.
The authority's organizational structure consists of
				the board, the director, and such divisions as the director may from time to
				time create.
(2)
Director.
The authority is administered by a director who is
				appointed by the governor, subject to confirmation by the senate, and who
				serves for a four-year term beginning and ending as provided in Iowa Code
				section
				69.19.
				An appointment by the governor to fill a vacancy in the office of the director
				is for the balance of the unexpired four-year term. The director is the chief
				administrative officer of the authority and in that capacity oversees the
				administration of the authority's programs and services, ensuring their
				compliance with applicable federal and state laws, rules, and regulations. The
				responsibilities of the director are as described in Iowa Code section
				15.106C
				and include preparing a budget subject to board approval, establishing an
				internal administrative structure and employing personnel, reviewing and
				submitting legislative proposals to the board, recommending rules to the board
				and ensuring their progression through the rule-making process, reporting to
				the board on grants and contracts awarded by the authority, and other actions
				reasonably necessary to administer and direct the programs of the
				authority.
(3)
Chief
				designee.
The director may designate an employee to administer the
				authority in the director's absence. Such employee may bear the title of deputy
				director, chief operating officer, chief of staff, or other similar title as
				long as the director has executed an instrument clearly delegating the
				director's authority to that employee.
(4)
Divisions.
The director
				may from time to time reorganize the authority into administrative divisions in
				order to most efficiently and effectively carry out the authority's
				responsibilities. This reorganization may include creating new divisions,
				eliminating existing divisions, or combining divisions as the director deems
				necessary.
(5)
Attachment
				for administrative purposes; board support.
The staff and employees of
				the authority provide office space and support to the city development board
				pursuant to Iowa Code sections
				368.9 and
				15.108(3)
"a"
(2). The authority provides administrative support to the
				enhance Iowa board pursuant to Iowa Code section
				15F.104.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part I - Department Structure › Chapter 1 - Organization › Rule 261-1.5 - Information

Current through Register Vol. 47, No. 3, July 24, 2024
The general public may obtain information about the Iowa
				  economic development authority by contacting the authority at its offices
				  located at 1963 Bell Avenue, Des Moines, Iowa 50315; telephone (515)348-6200;
				  or through the authority's website.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part II - Workforce Development Coordination › Chapter 5 - Iowa Industrial New Jobs Training Program › Rule 261-5.1 - Authority

Current through Register Vol. 47, No. 3, July 24, 2024
The authority for rules governing the development of training
				  projects under the Iowa industrial new jobs training Act and the operation of
				  the program is provided in Iowa Code sections
				  260E7.
				  and
				  15108(6).
"a. "
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part II - Workforce Development Coordination › Chapter 5 - Iowa Industrial New Jobs Training Program › Rule 261-5.2 - Purpose

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of the Act is to provide training for employees
				  in new jobs with industries locating or expanding operations in Iowa and an
				  incentive to industries considering locating or expanding operations in Iowa.
				  The goal of the training should be skill development and enhancement for Iowa's
				  workforce. The Iowa department of economic development is required to
				  coordinate the training programs described in the Act.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part II - Workforce Development Coordination › Chapter 5 - Iowa Industrial New Jobs Training Program › Rule 261-5.4 - Agreements

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Notification.
The community college shall notify the
				department of all agreements deemed to be final and ready for project funding
				by sending a copy of the notice of agreement to the department within 30 days
				of the execution by all parties. The corresponding official statement will be
				sent when it is completed. The notice of final agreement shall provide all
				pertinent training services and financial details in the manner determined by
				the department. The notice shall be signed by the community college officials
				authorized by the college. All written agreements shall also be reported and
				verified through updates by the college, provided in a time frame specified by
				the department, in the same manner that the annual report is provided to the
				department. Except where otherwise prescribed in these rules, the department,
				in conjunction with the community colleges, shall develop a format and
				timetable for reporting relevant information to the department. Such reporting
				shall include, but shall not be limited to, information and official statements
				with respect to all final agreements and related certificate sales, information
				regarding college procedures for training agreement review and training project
				monitoring, as well as documentation of identified events of default, remedies
				and repayment policies.
(2)
Additional agreement items.
In addition to the provisions of
				an agreement described in Iowa Code section
				260E3., subsections 1
				to 5, the agreement shall include the following items:
a. The length of time each new job category
				will be provided on-the-job training.
b. The completion date of all other
				training.
c. If the supplemental
				new jobs credit is to be utilized as authorized in Iowa Code section
				15331.
				and 261-Chapter 58, the agreement must be signed by the business(es), community
				college, and the department of revenue for the use of an additional 1½
				percent withholding to educate and train new employees.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part II - Workforce Development Coordination › Chapter 5 - Iowa Industrial New Jobs Training Program › Rule 261-5.5 - Resolution on Incremental Property Tax

Current through Register Vol. 47, No. 3, July 24, 2024
A copy of the resolution by the board of directors of the
				  community college, as described in Iowa Code section
				  260E4.,
				  shall be forwarded to the county auditor(s) affected by it within the merged
				  area.
(1) A community college board of
				directors anticipating the use of the incremental property tax as a source of
				funding for an eligible training program is referred to Iowa Code sections
				40319.
				and
				40321.,
				and shall follow procedures as described therein, as provided in Iowa Code
				section
				260E4..
(2) Reserved.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part II - Workforce Development Coordination › Chapter 5 - Iowa Industrial New Jobs Training Program › Rule 261-5.6 - New Jobs Withholding Credit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Notification of payments and
				claims for credit.
Withholding credit for payments to community
				colleges shall be claimed by an employer on the semimonthly, monthly, or
				quarterly deposit forms during the calendar quarter in which payment is made to
				a community college. No credit may be claimed until the payment has been made
				to a community college. The community college shall notify the department of
				revenue within 30 days following the end of a calendar quarter of payments
				covering withholding credits that have been received for the quarter If a
				credit is claimed by an employer and payment is not made to the community
				college, the amount of credit will be considered to be a delinquent withholding
				liability and will be subject to assessment of tax, penalty, and interest
				according to the provisions of Iowa Code section
				42216(10)..
(2)
Notification of termination of
				credit.
Community colleges shall notify in writing the department of
				revenue and the department within 30 days when it is determined that payments
				for job training withholding credits will no longer be applied against the
				costs of a project. At project completion, any excess payments for jobs
				training withholding credits received by the community college will be
				forwarded to the department of revenue.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part II - Workforce Development Coordination › Chapter 5 - Iowa Industrial New Jobs Training Program › Rule 261-5.7 - Notice of Intent to Issue Certificates

Current through Register Vol. 47, No. 3, July 24, 2024
The notice of intent to issue certificates as provided in
				  Iowa Code section
				  260E6., subsection
				  5, shall be published by the community college in a legal newspaper in the
				  merged area. The application for an allocation of Iowa industrial new jobs
				  training certificates must be submitted to the department, in the format
				  determined by the department, by an official of the community college, or an
				  attorney or agent of the community college, prior to the issuance of
				  certificates for that portion of the issuance that is tax-exempt. Notice of
				  issuance of certificates must be filed with the department within ten days of
				  the issuance and delivery of certificates.
Iowa Administrative Code › Agency 261 - Economic Development Authority › Part II - Workforce Development Coordination › Chapter 5 - Iowa Industrial New Jobs Training Program › Rule 261-5.8 - Standby Property Tax Levy

Current through Register Vol. 47, No. 3, July 24, 2024
A standby property tax levy shall be collected at any time
				  other funds are insufficient as provided in Iowa Code section
				  260E6., subsection
				  4. The county auditor shall be notified by the community college board of
				  directors on an annual basis to adjust the annual standby
				  tax.