Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.
| State or Territory: | Iowa |
| Effected Jurisdiction: | Iowa |
Jurisdiction type: | State or Territory |
| Fiscal year ending In: | 2018 |
| Program name: | Enterprise Zone (EZ) Program |
| Program purpose: | General Economic Development (EZ) |
| Statutory authority: | Iowa Code section 15E.191 through 15E.196 |
| Abating jurisdiction(s): | State of Iowa |
| Applicable taxes: | Withholding, Sales and Use Tax, Income Tax, franchise, insurance premium, moneys and credits |
| Method of abatement: | Tax Credit; tax refund |
| Provisions for recapture: | (N/A - by qualification) |
| Gross revenue loss: | $12,161,000 |
| Reimbursement / offset: | $0 |
| Net revenue loss: | $12,161,000 |
| Type of loss: | Active |
| Additional notes on dislosure: | Provided breakdown by type of taxes |
| Document source: | https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive |
