Iowa Administrative Code
Agency 223 - Historical Division
Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits
- Rule 223-48.1 - Purpose
- Rule 223-48.2 - Definitions
- Rule 223-48.3 - Eligible Property
- Rule 223-48.4 - Qualified and Nonqualified Rehabilitation Costs
- Rule 223-48.5 - Rehabilitation Cost Limits and Amount of Credit
- Rule 223-48.6 - Application and Review Process
- Rule 223-48.7 - Tax Credit Funds
- Rule 223-48.8 - Sequencing of Applications for Review
- Rule 223-48.10 - Project Commencement
- Rule 223-48.11 - Project Completion and Eligible Property Placed in Service
- Rule 223-48.12 - Abandonment and Recapture of Tax Credit Reservation
- Rule 223-48.13 - Transfer of Tax Credit Certificate
- Rule 223-48.14 - Redemption of Tax Credit Certificate
- Rule 223-48.15 - Tax Credits in Excess of Tax Liability
- Rule 223-48.16 - Application Processing Fees
- Rule 223-48.17 - Appeals
- Rule 223-48.21 - Purpose
- Rule 223-48.22 - Definitions
- Rule 223-48.23 - Amount of the Tax Credit
- Rule 223-48.24 - Management of Annual Aggregate Tax Credit Award Limit
- Rule 223-48.25 - Application and Agreement Process, Generally
- Rule 223-48.26 - Small Projects
- Rule 223-48.27 - Who May Apply for the Tax Credit
- Rule 223-48.28 - Part 1 Application-evaluation of Significance
- Rule 223-48.29 - Preapplication Meeting
- Rule 223-48.30 - Part 2 Application-description of Rehabilitation
- Rule 223-48.31 - Registration Application
- Rule 223-48.32 - Agreement
- Rule 223-48.33 - Part 3 Application-request for Certification of Completed Work and Verification of Qualified Rehabilitation Expenditures
- Rule 223-48.34 - Fees
- Rule 223-48.35 - Compliance
- Rule 223-48.36 - Certificate Issuance; Claiming the Tax Credit
- Rule 223-48.37 - Appeals
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