Tax Break Tracker Individual Entry
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:
Iowa
Reporting Jurisdiction:
Iowa
Jurisdiction type
:
State
:
Fiscal year ending In:
2019
Program name:
Beginning Farmer Tax Credit Program
Program purpose:
Agricultural development
:
Statutory authority:
Iowa Code Sections 16.78 through 16.82
:
Abating jurisdiction(s):
State of Iowa
:
Applicable taxes:
Individual and Corporate Income Taxes
Method of abatement:
Tax credit
:
Provisions for recapture:
(not specified)
:
Gross revenue loss:
$4,708,000
:
Reimbursement / offset:
$0
:
Net revenue loss:
$4,708,000
:
Type of loss:
Active
:
Additional notes on dislosure:
Provided breakdown by type of taxes
