Iowa Administrative Code
Agency 261 - Economic Development Authority
Part IV - Business Development Division
Chapter 66 - Assistive Device Tax Credit
Rule 261-66.3 - Eligibility Criteria

Universal Citation: IA Admin Code 261-66.3

Current through Register Vol. 47, No. 6, September 18, 2024

In order to be eligible to receive the assistive device tax credit, a small business must:

1. Be located in the state of Iowa.

2. Employ not more than 14 full-time employees or have gross receipts of no more than $3 million during its preceding tax year.

3. Purchase, rent or modify an assistive device or make workplace modifications for an individual with a disability who is employed or will be employed by the business.

Disclaimer: These regulations may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.