The Iowa Economic Development Authority (EDA) adopted new regulations establishing the Research and Development Tax Credit Program. The rules outline eligibility criteria for businesses to be certified as qualified, application and review processes for tax credits, calculation methods for credit amounts, and procedures for issuing tax credit certificates. The regulations take effect April 22. [Iowa Econ. Dev. Auth., Regs. Sections 261-82.1, et al., 03/18/26]
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