Issue review : impact on the insurance premium tax rate reduction .

In 2002, Senate File 2318, Insurance Premium Tax Reduction Act, the Iowa General Assembly approved a reduction in the insurance premium tax rate from 2 percent to 1 percent. The reduction was phased in at the rate of 1/4 percent annual increments over a five-year period, beginning with life and health insurance policy payments made on or after January 1st, 2003. Calendar year 2007 was the first year all premiums were taxed at 1 percent and fiscal year 2008 was the first full fiscal year at the 1 percent rate. Insurance premiums tax is paid only by insurance companies. The companies that benefit from the tax reduction are uniquely identified in government employment statistics. This allows for a unique opportunity to evaluate both the revenue impact and the employment impact of the tax rate reduction in Senate File 2318. This issue review focuses on the General Fund revenue impact of the rate reduction and the Iowa employment trends for the insurance industry since the rate reduction legislation was approved.

Issue review : streamlined sales and use tax agreement.

During the 2010 legislative session, Senate File 2375, or Streamlined Sales and Use Tax Administration Act, was approved by the general assembly. The act modified the Iowa sales use tax law to keep the state in compliance with the National Streamlines Sales and Use Tax Agreement. This issue review provides a brief update on the status of the agreement and its impact on Iowa.

Issue review : state and local tax revenue fiscal year 2001 to fiscal year 2010.

This issue review provides a historical perspective regarding state and local taxes collected each fiscal year in Iowa from fiscal year 2001 through fiscal year 2010. The issue review also compares the growth in state taxes versus local taxes as well as the growth in tax collections compared to the growth in Iowa personal income and Iowa employment.

Iowa Law Enforcement Academy Annual Report FY2014

Iowa Law Enforcement Academy provided 383 training opportunities for law enforcement, jailers, and telecommunicators for a total of 3584 individuals receiving training. The Academy remains committed to bringing cutting edge programming to law enforcement, jailers, and telecommunicators across Iowa, as evidenced by partnerships with the Federal Law Enforcement Training Center, the International Association of Chiefs of Police, the Secret Service, the Midwest Counterdrug Training Center, Northwestern University’s Center for Public Safety, and many others. The Academy is looking forward to growing its presence within the law enforcement community as the “go to” resource by also serving as a bulletin board for training around the state.

Iowa Law Enforcement Academy Agency Performance Plan FY 2015, February 5, 2015

Performance Plan

Report on the Historic Preservation and Cultural and Entertainment District Tax Credit program administered by the State Historic Preservation Office within the State Historical Society of Iowa, a division of the Department of Cultural Affairs, for the period July 1, 2000 through June 30, 2013

Report on the Historic Preservation and Cultural and Entertainment District Tax Credit program administered by the State Historic Preservation Office within the State Historical Society of Iowa, a division of the Department of Cultural Affairs, for the period July 1, 2000 through June 30, 2013

Iowa Law Enforcement Academy Performance Plan, FY2015

Iowa Law Enforcement Academy Performance Plan

Issue review : Iowa State Patrol and the Office of Motor Vehicle Enforcement potential integration.

This issue review analyzes the duties and responsibilities of troopers in the Iowa State Patrol, or ISP, and Motor Vehicle Enforcement, MVE, officers in the Department of Transportation, or DOT, as well as the differences such as funding, pay and pension. In addition, this issue review discusses the proposal for a potential integration of the offices under one system.

Issue review : impact of federal income tax changes on Iowa general fund revenue.

Iowa law allows taxpayers to deduct federal income taxes from income prior to calculating state income tax liability. Due to the federal tax deduction, changes to federal income taxes enacted by Congress directly and automatically impact Iowa's revenue stream. While this issue is present every year, the impact on the budget process has been more pronounced over the past three years as federal tax reductions enacted during the early 2000s were set to expire, were extended, and are now set to expire again. This issue review examines federal deductability and the related issue of federal conformity.

Standardized enforcement: Access to justice vs. contractual innovation

We model the effect of contract standardization on the development of markets andthe law. In a setting in which biased judges can distort contract enforcement, we findthat the introduction of a standard contract reduces enforcement distortions relative toreliance on precedents, exerting two effects: i) it statically expands the volume of trade,but ii) it crowds out the use of open-ended contracts, hindering legal evolution. We shedlight on the large-scale commercial codification undertaken in the nineteenth centuryin many countries (even common-law ones) during a period of booming commerce andlong-distance trade.

Optimum Enforcement Level for Traffic Weight Operations, HR-138, Appendices, 1968

Appendices for HR-138.

Décision de M. le controleur général en interprétation de la Déclaration du roi du 17 avril 1759, par rapport aux officiers et autres privilégiés, dont les privilèges sont suspendus quant à la taille et qui sont dans le cas d'être taxé d'office

[Acte. 1759-04-17. Paris]

Report on the Iowa Law Enforcement Academy for the year ended June 30, 2014

Report on the Iowa Law Enforcement Academy for the year ended June 30, 2014

Taxing Sweets: Sweetener Input Tax or Final Consumption Tax?

In order to reduce obesity and associated costs, policymakers are considering various policies, including taxes, to change consumers high-calorie consumption habits. We investigate two tax policies aimed at reducing added sweetener consumption. Both a consumption tax on sweet goods and a sweetener input tax can reach the same policy target of reducing added sweetener consumption. Both tax instruments are regressive, but the associated surplus losses are limited. The tax on sweetener inputs targets sweeteners directly and causes about five times less surplus loss than the final consumption tax. Previous analyses have overlooked this important point.

Molecular interactions involved in the transactivation of the human T-cell leukemia virus type 1 promoter mediated by Tax and CREB-2 (ATF-4).

The human T-cell leukemia virus type 1 (HTLV-1) Tax protein activates viral transcription through three 21-bp repeats located in the U3 region of the HTLV-1 long terminal repeat and called Tax-responsive elements (TxREs). Each TxRE contains nucleotide sequences corresponding to imperfect cyclic AMP response elements (CRE). In this study, we demonstrate that the bZIP transcriptional factor CREB-2 is able to bind in vitro to the TxREs and that CREB-2 binding to each of the 21-bp motifs is enhanced by Tax. We also demonstrate that Tax can weakly interact with CREB-2 bound to a cellular palindromic CRE motif such as that found in the somatostatin promoter. Mutagenesis of Tax and CREB-2 demonstrates that both N- and C-terminal domains of Tax and the C-terminal region of CREB-2 are required for direct interaction between the two proteins. In addition, the Tax mutant M47, defective for HTLV-1 activation, is unable to form in vitro a ternary complex with CREB-2 and TxRE. In agreement with recent results suggesting that Tax can recruit the coactivator CREB-binding protein (CBP) on the HTLV-1 promoter, we provide evidence that Tax, CREB-2, and CBP are capable of cooperating to stimulate viral transcription. Taken together, our data highlight the major role played by CREB-2 in Tax-mediated transactivation.