Tax Credit Evaluation Study: Iowa New Jobs Training Program (260E) Part 1: Background

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

2009 Iowa’s Rail System Background Prepared by the Office of Systems Planning December 2010

Iowa’s Rail Environment Iowa’s rail transportation system provides both freight and passenger service. Rail serves a variety of trips, including those within Iowa and those to other states as well as to foreign markets. While rail competes with other modes, it also cooperates with those modes to provide intermodal services to Iowans. In 2009 Iowa’s rail transportation system could be described as follows: Freight Iowa’s 130,000-mile freight transportation system includes an extensive railroad network, a well-developed highway system, two bordering navigable waterways, and a pipeline network as well as air cargo facilities. While rail accounts for only 3 percent of the freight network, it carries 43 percent of Iowa’s freight tonnage. A great variety of commodities ranging from fresh fish to textiles to optical products are moved by rail. However, most of the Iowa rail shipments consist of bulk commodities, including grain, grain products, coal, ethanol, and fertilizers. The railroad network performs an important role in moving bulk commodities produced and consumed in the state to local processors, livestock feeders, river terminals and ports for foreign export. The railroad’s ability to haul large volumes, long distances at low costs will continue to be a major factor in moving freight and improving the economy of Iowa. Key 2008 Facts • 3,945 miles of track • 18 railroads • 49.5 million tons shipped • 39.7 million tons received • 2 Amtrak routes • 6 Amtrak stations • 66,286 rail passenger rides Key Rail Trends • slightly fewer miles being operated; • railroads serving Iowa has remained the same; • more rail freight traffic; • more tons hauled per car; • higher average rail rates per ton-mile since 2002; • more car and tons hauled per locomotive; and • more ton miles per gallon of fuel consumed. Iowa’s rail system and service has been evolving over time relative to its size, financial conditions, and competition from other modes.

Long-Life Concrete: How Long Will My Concrete Last? A Synthesis of Knowledge of Potential Durability of Concrete, TPF-5(159), 2013

There is an ongoing discussion about moving toward performance-based specifications for concrete pavements. This document seeks to move the discussion forward by outlining the needs and the challenges, and proposing some immediate actions. However, this approach may increase risk for all parties until performance requirements are agreed upon and, more importantly, how the requirements can be measured. A fundamental issue behind pavement construction activities is that the owner/designer needs to be assured that the concrete in place will survive for the intended period (assuming there are no changes in the environment or loading) and, therefore, that full payment should be made. At the same time, each party along the supply chain needs to be assured that the material being supplied to them is able to meet the required performance, as is the product/system they are delivering. The focus of this document is a discussion of the issues behind this need, and the technologies that are available, or still needed, to meet this need, particularly from the point of view of potential durability

Performance of Randomly Oriented, Fiber-Reinforced Roadway Soils, HR-211, 1982

Several primary techniques have been developed through which soil aggregate road material properties may be improved. Such techniques basically involve a mechanism of creating a continuous matrix system of soil and/or aggregate particles, interlocked through the use of some additive such as portland cement, lime, or bituminous products. Details by which soils are stabilized vary greatly, but they are dependent on the type of stabilizing agent and nature of the soil, though the overall approach to stabilization has the common feature that improvement is achieved by some mechanism(s) forcing individual particles to adhere to one another. This process creates a more rigid material, most often capable of resisting the influx of water during freezing, loss of strength due to high moisture content and particle dispersion during thawing, and loss of strength due to migration of fines and/or water by capillarity and pumping. The study reported herein, took a new and relatively different approach to strengthening of soils, i.e., improvement of roadway soils and/or soil-aggregate materials by structural reinforcement with randomly oriented fibers. The purpose of the study was to conduct a laboratory and field investigation into the potential of improving (a) soil-aggregate surfaced and subgrade materials, including those that are frost-prone and/or highly moisture susceptible, and (b) localized base course materials, by uniting such materials through fibrous reinforcement. The envisioned objective of the project was the development of a simple construction technique(s) that could be (a) applied on a selective basis to specific areas having a history of poor performance, or (b) used for improvement of potential base materials prior to surfacing. Little background information on such purpose and objective was available. Though the envisioned process had similarities to fibrous reinforced concrete, and to fibrous reinforced resin composites, the process was devoid of a cementitious binder matrix and thus highly dependent on the cohesive and frictional interlocking processes of a soil and/or aggregate with the fibrous reinforcement; a condition not unlike the introduction of reinforcing bars into a concrete sand/aggregate mixture without benefit of portland cement. Thus the study was also directed to answering some fundamental questions: (1) would the technique work; (2) what type or types of fibers are effective; (3) are workable fibers commercially available; and (4) can such fibers be effectively incorporated with conventional construction equipment, and employed in practical field applications? The approach to obtaining answers to these questions, was guided by the philosophy that an understanding of basic fundamentals was essential to developing a body of engineering knowledge, that would serve as the basis for eventual development of design procedures with fibrous products for the applications previously noted.