Iowa Administrative Code
Agency 261 - Economic Development Authority
Part IV - Business Development Division
Chapter 66 - Assistive Device Tax Credit
Rule 261-66.4 - Application Process
Universal Citation: IA Admin Code 261-66.4
Current through Register Vol. 47, No. 6, September 18, 2024
(1) To receive a certificate of entitlement for the assistive device tax credit, the eligible small business must submit an application to the Iowa department of economic development. Applications and related materials shall be submitted on forms as prescribed by the department. Applications for certification must be submitted to the Assistive Device Tax Credit Program, Division of Business Development, Iowa Department of Economic Development, 200 East Grand Avenue, Des Moines, Iowa 50309.
(2) Applicant businesses must provide the following information to IDED:
a. Proof of disability status of disabled
person(s) employed or to be employed by the small business. Proof may take the
form of written verification from the department of education, division of
vocational rehabilitation, or the department for the blind, or a completed
verification of disability/physician's statement.
b. Business tax forms for the previous year
or personal income tax forms if business tax forms are not available.
c. Written documentation verifying the
existence, organizational structure, and good standing of the business. The
IDED assistive device tax credit small business documentation list describes
acceptable forms of proof.
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.
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