Use the following resources for more information about state and federal tax incentive programs.
Iowa Code and Administrative Rules
Historic Preservation and Cultural and Entertainment District (HPCED) Tax Credits are applicable only to projects that received a reservation prior to July 1, 2014.
- Iowa Department of Cultural Affairs Administrative Rules (Effective May 20, 2015)
- Iowa Department of Revenue Rules (Effective May 20, 2015)
- State Tax Credit Reports
- State Tax Credit Iowa Code-Chapter 404A