Tax Credits Contingent Liabilities Brief March 11, 2010

The Tax Credits Contingent Liabilities Report was created by the Tax Research and Program Analysis Section of the Iowa Department of Revenue (IDR) for the benefit of the Revenue Estimating Conference (REC). This report is part of the Tax Credits Tracking and Analysis Program. The goal of the program is to provide a repository for information concerning the awarding, usage, and effectiveness of tax credits. This report forecasts tax credit claims assuming that all available awarded credits are issued and then, along with forecasted credits, are subsequently claimed.

Iowa Medical Malpractice Closed Claim Study: For Claims Closed from 2001 through 2005, December 2006

Requested claim data from insurance companies in order to provide a snapshot portrayal of Iowa's malpractice insurance market.

Research Activities Credit Annual Report for the Period July 1, 2009 – December 31, 2009

Annual report on individuals and companies that claim the Iowa Research Activities Tax Credit. The report includes the total amount of Regular Research Activities Tax Credit claims, the total amount of Supplemental Research Activities Tax Credit claims, the total amount of Research Activities Tax Credit claims paid as refunds, the amounts of Research Activities Tax Credits claimed against corporate income tax and against individual income tax, and the names of taxpayers and the amounts claimed for taxpayers that claimed in excess of $500,000 of Research Activities Tax Credits.

Profiling and Reemployment Services, October 2003

It’s a way to help you move from unemployment to reemployment with customized services that meet your individual needs and take you where you want to go — back to work! Profiling is done in the early stages of your unemployment insurance claim by looking at certain factors, such as previous occupation, previous industry, education, duration of employment, wages, etc. Depending on the availability of services, some people identified by Iowa Workforce Development Centers during this profiling process will be offered the opportunity to benefit from additional reemployment services.

Safer Construction and Maintenance Safer Construction and Maintenance Practices to Minimize Potential Liability by Counties from Accidents, September 1979

Tort claims resulting from alleged highway defects have introduced an additional element in the planning, design, construction, and maintenance of highways. A survey of county governments in Iowa was undertaken in order to quantify the magnitude and determine the nature of this problem. This survey included the use of mailed questionnaires and personal interviews with County Engineers. Highway-related claims filed against counties in Iowa amounted to about $52,000,000 during the period 1973 through 1978. Over $30,000,000 in claims was pending at the end of 1978. Settlements of judgments were made at a cost of 12.2% of the amount claimed for those claims that had been disposed of, not including costs for handling claims, attorney fees, or court costs. There was no clear time trend in the amount of claims for the six-year period surveyed, although the amount claimed in 1978 was about double the average for the preceding five years. Problems that resulted in claims for damages from counties have generally related to alleged omissions in the use of traffic control devices or defects, often temporary, resulting from alleged inadequacies in highway maintenance. The absence of stop signs or warning signs often has been the central issue in a highway-related tort claim. Maintenance problems most frequently alleged have included inadequate shoulders, surface roughness, ice o? snow conditions, and loose gravel. The variation in the occurrence of tort claims among 85 counties in Iowa could not be related to any of the explanatory variables that were tested. Claims appeared to have occurred randomly. However, using data from a sub sample of 11 counties, a significant relationship was shown probably to exist between the amount of tort claims and the extensiveness of use of warning signs on the respective county road systems. Although there was no indication in any county that their use of warning signs did not conform with provisions of the Manual on Uniform Traffic Control Devices (Federal Highway Administration, Government Printing Office, Washington, D.C., 1978), many more warning signs were used in some counties than would be required to satisfy this minimum requirement. Sign vandalism reportedly is a problem in all counties. The threat of vandalism and the added costs incurred thereby have tended to inhibit more extensive use of traffic control devices. It also should be noted that there is no indication from this research of a correlation between the intensiveness of sign usage and highway safety. All highway maintenance activities introduce some extraordinary hazard for motorists. Generally effective methodologies have evolved for use on county road systems for routine maintenance activities, procedures that tend to reduce the hazard to practical and reasonably acceptable levels. Blading of loose-surfaced roads is an example of such a routine maintenance activity. Alternative patterns for blading that were investigated as part of this research offered no improvements in safety when compared with the method in current use and introduced a significant additional cost that was unacceptable, given the existing limitations in resources available for county roads.

Interstate Highway Map Indicating Vertical Clearance, May 15, 2011

The State of Iowa [STATE] and the Iowa Department of Transportation [IDOT] hereby is claim any warranty of any kind, express or implied, in reference to the information contained herein. The STATE and the IDOT neither assume nor authorize any person to assume for the STATE or the IDOT any liability in connection with the information contained herein, and there are no oral agreements or warranties regarding the information contained herein. Each and every person is hereby notified that the vertical clearances specified herein are subject to change due to resurfacing, surface buckling, weather conditions, or any other event. It is the responsibility of each and every vehicle operator to ascertain whether sufficient ACTUAL vertical clearance exists to move his vehicle or motor vehicle between the roadway and the underpasses and bridges listed herein. The May 15 date on this map reflects the end of the update schedule for the previous calendar year. Any vertical clearance restrictions which could or may change AFTER this date will not be reflected on this map. For the latest information on vertical clearance restrictions call the Office of Motor Carrier Services in Ankeny, (515) 237-3264 or visit http://www.iowadot.gov/mvd/omcs.

Insurance Fraud Alert, 2011

Do not let anyone use your personal information from your car or health insurance policy to file a fraudulent insurance claim of any kind.

Safer Constrauction and Maintenance Practices to Minimize Potential Liabiliy by Counties from Accidents, Septemeber 1979

Tort claims resulting from alleged highway defects have introduced an additional element in the planning, design, construction, and maintenance of highways. A survey of county governments in Iowa was undertaken in order to quantify the magnitude and determine the nature of this problem. This survey included the use of mailed questionnaires and personal interviews with County Engineers. Highway-related claims filed against counties in Iowa amounted to about $52,000,000 during the period 1973 through 1978. Over $30,000,000 in claims was pending at the end of 1978. Settlements of judgments were made at a cost of 12.2% of the amount claimed for those claims that had been disposed of, not including costs for handling claims, attorney fees, or court costs. There was no clear time trend in the amount of claims for the six-year period surveyed, although the anount claimed in 1978 was about double the average for the preceding five years. Problems that resulted in claims for damages from counties have generally related to alleged omissions in the use of traffic control devices or defects, often temporary, resulting from alleged inadequacies in highway maintenance. The absence of stop signs or warning signs often has been the central issue in a highway-related tort claim. Maintenance problems most frequently alleged have included inadequate shoulders, surface roughness, ice o? snow conditions, and loose gravel. The variation in the occurrence of tort claims among 85 counties in Iowa could not be related to any of the explanatory variables that were tested. Claims hppeared to have occurred randomly. However, using data from a subsample of 11 counties, a significant relationship was shown probably to exist between the amount of tort claims and the extensiveness of use of wcirning signs on the respective county road systems. Although there was no indication in any county that their use of warning signs did not conform with provisions of the Manual on Uniform Traffic Control Devices (Federal Highway Administration, Government Printing Office, Washington, D.C., 1978), many more warning signs were used in some counties than would be required to satisfy this minimum requirement. Sign vandalism reportedly is a problem in all counties. The threat of vandalism and the added costs incurred thereby have tended to inhibit more extensive use of traffic control devices. It also should be noted that there is no indication from this research of a correlation between the intensiveness of sign usage and highway safety. All highway maintenance activities introduce some extraordinary hazard for motorists. Generally effective methodologies have evolved for use on county road systems for routine maintenance activities, procedures that tend to reduce the hazard to practical and reasonably acceptable levels. Blading of loose-surfaced roads is an examples such a routine maintenance activity. Alternative patterns for blading that were investigated as part of this research offered no improvements in safety when compared with the method in current use and introduced a significant additional cost that was unacceptable, given the existing limitations in resources available for county roads.

Iowa Research with Chem-Crete Bitumen: Final Report Iowa Highway Research Board Project HR-226, June 1986

With the spiraling cost of construction, coupled with inflation, engineers must develop and research new techniques to better utilize the public's dollar. One area i n which these new technologies must be researched is in the field of highway construction; more specifically, asphalt products. There are areas within the state of Iowa which do not have Class I aggregate readily available for asphalt concrete road construction. The cost of transporting higher quality aggregate specified in the "Standard Specifications for Highway and Bridge construction"' for construction projects is escalating on a yearly basis. Many counties will be squeezed out of the construction of new roadways if an alternative to the high costs is not identified. The same high costs will curtail adequate upkeep on the existing paved system and will result in decreased serviceability. For this reason, a product is needed to better utilize the local aggregates for road construction and maintenance. There i s a product on the market which the promoters claim will improve the prer?nt asphalt to such a degree as to "upgrade deficient aggregates" to the level they can be used in today's standard construction techniques. This product is "Chem-Crete Bitumen," a'kpecially refined asphalt" that was promoted by Chem-Crete Corporation of Menlo Park, California. Chemkrete Technologies, Inc. of Wickliffe, Ohio; a wholly owned subsidiary of the Lubrizol Corporation has since purchased the U.S.

Fiscal Year 2011 Annual Report Iowa Workforce Development, 2011

The agency continually strives to improve processes and align the organization in such a way to provide effective, demand driven products and services. Iowa Workforce Development‟s administrative, labor services, workers‟ compensation, labor market information, and the unemployment insurance service staff are located in Des Moines. Additionally, the agency maintains a statewide delivery system of 55 field offices in conjunction with our workforce partners. Through a comprehensive Web site, Iowa Workforce Development provides customers access to major services such as posting résumés; access to a statewide job bank; labor services information, unemployment claim information and filing options; and labor market information, 24 hours a day, seven days a week.

Pieces of Iowa’s Past, March 27, 2013

Pieces of Iowa’s Past, published by the Iowa State Capitol Tour Guides weekly during the legislative session, features historical facts about Iowa, the Capitol, and the early workings of state government. All historical publications are reproduced here with the actual spelling, punctuation, and grammar retained. THIS WEEK: History of Iowa from the Earliest Times to the Beginning of the Twentieth Century BACKGROUND: BENJAMIN F. GUE BENJAMIN F. GUE was born in Greene County, New York, on December 25, 1828. His education was acquired in the public schools, with two terms in academies of Canandaigua and West Bloomfield. He taught school in the winter of 1851 and early in March 1852, came to Iowa, and bought a claim on Rock Creek in Scott County. He was an abolitionist and took a deep interest in the antislavery movements of that period.

State Public Defender's Office Performance Report, FY 2013

This report pursuant to Department of Management procedures provides an overview of the State Public Defender’s fiscal year 2013 operations related to court-appointed counsel, claims processing, and other indigent defense matters. This information, in accordance with the Accountable Government Act, is meant to help improve decision making and increase accountability to stakeholders and the citizens of Iowa. Iowa’s indigent defense system remains strong. The more than 200 employees of the State Public Defender System have been efficiently providing high quality representation on more cases than ever before. In Fiscal Year 2013, public defender offices closed more than 91,000 cases, at an average cost per case of $282.02, and there was a final finding of ineffective assistance of counsel in less than .002% of these cases. Similarly, more than 1,000 contract attorneys continue to provide high quality representation throughout all 99 of Iowa’s counties. In Fiscal Year 2013, 60,929 claims were submitted to the indigent defense fund, at an average cost per claim of $507.86. This was an decrease of nearly 350 claims from Fiscal Year 2012, and the total amount spent from the indigent defense fund increased slightly.

An Investigation of Signing Needs at Uncontrolled Local Road Intersections, HR-230, 1982

Iowa Counties have been experiencing significant tort claim liability due to the signing of local roads. One such problem is relative to the real or alleged need for signing at uncontrolled intersections of local roads. It has been assumed that the standard CROSS ROAD sign, which calls for a yellow diamond with a black cross, was sufficient to provide the necessary warning that a driver may be approaching an intersection which requires special precautionary driving attention. However, it is possible that this sign on a through highway might conflict with the legal status of the local county road. In light of this situation, it seemed worthwhile to know the extent to which uncontrolled local road intersections were perceived as a potential liability problem; the degree to which the standard CROSS ROAD sign communicated to the driver the message a county engineer wanted at these local road intersections; and whether there were any better signing alternatives available to communicate this hazard to the driver in this situation.

Iowa Medical Malpractice Annual Report, 2013

The Iowa Insurance Division requested open and closed claim data for calendar year 2013 from licensed insurance companies pursuant to Iowa Code Section 505.27. Licensed companies who wrote medical malpractice insurance in Iowa during the period from January 1, 2013, through December 31, 2013, were asked to provide specific data for claims closed during that period and separately those remaining open at the end of the year.