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.

Iowa’s 2006 Tax Credit Claims Report

This paper reports the key details about claims of “Other Nonrefundable” and “Other Refundable” tax credits made by taxpayers on form IA 148 for the 2006 tax year.

Q&A: Furloughs, Bumping, and IPERS Benefits 2010-2012, June 20, 2010

The new law makes the following changes: (a) Reduces IPERS benefits not yet earned by regular members and raises contributions for them above the rate set in current law. (b) Raises the limit on how much contributions for regular members can change each year from 0.5 percentage point to 1.0 percentage point. (c) Extends a provision for restoring wage credits for mandatory unpaid time and extends it to union bumping. Other changes are limited in scope and will not affect most members; some changes are merely technical.

Iowa's Leadership in Research and Development, 2010

Pentagon-classified navigation systems are designed and tested. Genetically-superior, drought resistant triple-stacked corn hybrids exponentially improve corn and soybean yields. Scientists discover a simple flower, the marigold, unlocks astonishing potential as a change agent to improve the world’s health. All achieved or discovered in Iowa, the common denominator among all of these extraordinary activities is the intensive research and development efforts involved in bringing them to market. For businesses heavily dependent on research and development, one of their strategic advantages of conducting that world-changing research in Iowa is the state’s Research Activities Credit, commonly referred to as the Research and Development tax credit. Whether a company’s specific strategy is planting a stake into emerging markets, expanding its market leadership position, or paving technological inroads to gain market share, the success of those efforts is largely dependent on the company’s preceding work in research and development. Iowa recognizes how significant these resulting innovations are to long-term business growth and stability. Even though the federal research credits have fluctuated with intermittent expiration dates and reinstatement periods, Iowa has remained consistent in its support for the Research Activities Credit over theyears.

Greenhouse Gas and Nitrogen Fertilizer Scenarios for U.S. Agriculture and Global Biofuels, June 2011

This analysis uses the 2011 FAPRI-CARD (Food and Agricultural Policy Research Institute–Center for Agricultural and Rural Development) baseline to evaluate the impact of four alternative scenarios on U.S. and world agricultural markets, as well as on world fertilizer use and world agricultural greenhouse gas emissions. A key assumption in the 2011 baseline is that ethanol support policies disappear in 2012. The baseline also assumes that existing biofuel mandates remain in place and are binding. Two of the scenarios are adverse supply shocks, the first being a 10% increase in the price of nitrogen fertilizer in the United States, and the second, a reversion of cropland into forestland. The third scenario examines how lower energy prices would impact world agriculture. The fourth scenario reintroduces biofuel tax credits and duties. Given that the baseline excludes these policies, the fourth scenario is an attempt to understand the impact of these policies under the market conditions that prevail in early 2011. A key to understanding the results of this fourth scenario is that in the absence of tax credits and duties, the mandate drives biofuel use. Therefore, when the tax credits and duties are reintroduced, the impacts are relatively small. In general, the results show that the entire international commodity market system is remarkably robust with respect to policy changes in one country or in one sector. The policy implication is that domestic policy changes implemented by a large agricultural producer like the United States can have fairly significant impacts on the aggregate world commodity markets. A second point that emerges from the results is that the law of unintended consequences is at work in world agriculture. For example, a U.S. nitrogen tax that might presumably be motivated for environmental benefit results in an increase in world greenhouse gas emissions. A similar situation occurs in the afforestation scenario in which crop production shifts from high-yielding land in the United States to low-yielding land and probably native vegetation in the rest of the world, resulting in an unintended increase in global greenhouse gas emissions.

Your Course to College, 2009-10 Edition

This document is produced for the citizens of Iowa from Iowa College Aid for college and career informational purposes. It includes college and career search information, financial aid information and Iowa college and university information for the 2009-10 academic year.

FY'12 Biodiesel Fuel Revolving Fund Expenditures report

Pursuant to Iowa Code section 307.20, the biodiesel fuel revolving fund (Fund) was created and is to be used to purchase biodiesel fuel for use in the Department of Transportation's vehicles. The act directed that the Fund receive money from the sale of EPAct credits banked by the DOT on the effective date of the act, moneys appropriated by the General Assembly, and any other moneys obtained or accepted by the DOT for deposit in the Fund. This report is of the expenditures made from the Fund during FY 2012.

FY'13 Biodiesel Fuel Revolving Fund Expenditures Report, January 27, 2014

Pursuant to Iowa Code section 307.20, the biodiesel fuel revolving fund (Fund) was created and is to be used to purchase biodiesel fuel for use in the Department of Transportation's vehicles. The act directed that the Fund receive money from the sale of EPAct credits banked by the DOT on the effective date of the act, moneys appropriated by the General Assembly, and any other moneys obtained or accepted by the DOT for deposit in the Fund. This report is of the expenditures made from the Fund during FY 2013.

Biodiesel Fuel Revolving Fund Expenditures report FY'14

Pursuant to Iowa Code section 307.20, the biodiesel fuel revolving fund (Fund) was created and is to be used to purchase biodiesel fuel for use in the Department of Transportation’s vehicles. The act directed that the Fund receive money from the sale of EPAct credits banked by the DOT on the effective date of the act, moneys appropriated by the General Assembly, and any other monies obtained or accepted by the DOT for deposit in the Fund. This report is of the expenditures made from the Fund during FY 2014.

Propuesta de implementación del cultivo del manzano (Malus domestica) en la Vall d'Alinyà : análisis de viabilidad ambiental-económica y certificación de créditos voluntarios de carbono

El presente proyecto tiene por objetivo realizar una propuesta de cultivo de manzano (Malus domestica) en la Vall d’Alinyà para el desarrollo de un producto agroalimentario que contribuya a la revitalización de esta área rural y a la mitigación del calentamiento global. Para ello, se pretende proporcionar una metodología para calcular, con mayor precisión, el comportamiento de los cultivos como sumidero de carbono a partir del balance neto de gases con efecto invernadero (GEI) del sistema. Con tal de obtener las emisiones de GEI generadas por los cultivos se desarrolla un análisis del ciclo de vida (ACV), y para obtener la fijación de los cultivos, se realiza un análisis de su capacidad de absorción de dióxido de carbono en la biomasa de la plantación. Además, mediante el uso de sistemas de información geográfica (SIG), se determinaron los terrenos potenciales para el cultivo del manzano en la zona de estudio. Posteriormente, se verifica la certificación de créditos en el mercado de carbono voluntario y se analiza la viabilidad económica del proyecto, obteniendo así un producto (la manzana) con valor ambiental añadido. Como conclusión se obtuvo una viabilidad positiva de la verificación de créditos, puesto que el balance neto de carbono fue positivo, absorbiéndose 234,54 t CO2 en todo el territorio potencialmente cultivable (16,92 ha) y durante 15 años de actividad agrícola. Al mismo tiempo, la propuesta resultó viable económicamente, generándose unos beneficios ligados a la venta de producción frutícola y de los créditos de carbono de 79.484 € durante los 15 años de actividad productiva.

Magmatic fluids in the Breccia-hosted epithermal Au-Ag deposit of Rosia Montana, Romania

The breccia-hosted epithermal Au-Ag deposit of Rosia Montana is located 7 kin northeast of Abrud, in the northern part of the South Apuseni Mountains, Romania. Estimated total reserves of 214.91 million metric toils (Mt) of ore at 1.46 g/t An and 6.9 g/t Ag (10.1 Moz of An and 47.6 Moz of Ag) make Rosia Montana one of the largest gold deposits in Europe. At this location, Miocene calc-alkaline magmatic and hydrothermal activity was associated with local extensional tectonics within a strike-slip regime related to the indentation of the Adriatic microplate into the European plate during the Carpathian orogenesis. The host rocks of the magmatic complex consist of pre-Mesozoic metamorphosed continental crust covered by Cretaceous turbiditic sediment (flysch). Magmatic activity at Rosia Montana and its surroundings occurred in several pulses and lasted about 7 m.y, Rosia Montana is a breccia-hosted epithermal system related to strong phreatomagmatic activity due to the shallow emplacement of the Montana dacite. The Montana dacite intruded Miocene volcaniclastic material (volcaniclastic breccias) and crops out at Cetate and Carnic Hills. Current mining is focused primarily on the Cetate open pit, which was mapped in detail, leading to the recognition of three distinct breccia bodies: the dacite breccia with a dominantly hydrothermal matrix, the gray polymict breccia with a greater proportion of sand-sized matrix support, and the black polymict breccia, which reached to the surface, contains carbonized tree trunks and has a dominantly barren elastic matrix. The hydrothermal alteration is pervasive. Adularia alteration with a phyllic overprint is ubiquitous; silicification and argillic alteration occur locally. Mineralization consists of quartz, adularia, carbonates (commonly Mn-rich), pyrite, Fe-poor sphalerite, galena, chalcopyrite, tetrahedrite, and native gold and occurs as disseminations, as well as in veins and filling vugs within the Montana dacite and the different breccias. The age of mineralization (12.85 +/- 0.07 Ma) was determined by Ar-40- Ar-39 dating on hydrothermal adularia crystals from vugs in the dacite breccia in the Cetate open pit. Microthermometric measurements of fluid inclusions in quartz phenocrysts from the Montana dacite revealed two fluid types that are absent from the hydrothermal breccia and must have been trapped at depth prior to dacite dome emplacement: brine inclusions (32-55 -wt % NaCl equiv, homogenizing at T-h > 460 degrees C) and intermediate density fluids (4.9-15.6 wt % NaCl equiv, T, between 345 degrees-430 degrees C). Secondary aqueous fluid inclusion assemblages in the phenocrysts have salinities of 0.2 to 2.2 wt percent NaCl equiv and T-h of 200 degrees to 280 degrees C. Fluid inclusion assemblages in hydrothermal quartz from breccias and veins have salinities of 0.2 to 3.4 wt percent NaCl equiv and T-h, from 200 degrees to 270 degrees C. The oxygen isotope composition of several zones of an ore-related epithermal quartz crystal indicate a very constant delta O-18 of 4.5 to 5.0 per mil for the mineralizing fluid, despite significant salinity and temperature variation over time. Following microthermometry, selected fluid inclusion assemblages were analyzed by laser ablation-inductively coupled-plasma mass spectrometry (LA-ICMS). Despite systematic differences in salinity between phenocryst-hosted fluids trapped at depth and fluids from quartz in the epithermal breccias, all fluids have overlapping major and trace cation ratios, including identical Na/K/Rb/Sr/Cs/Ba. Consistent with the constant near-magmatic oxygen isotope composition of the hydrothermal fluids, these data strongly indicate a common magmatic component of these chemically conservative solutes in all fluids. Cu, Pb, Zn, and Mn show variations in concentration relative to the relatively non-reactive alkalis, reflecting the precipitation of sulfide minerals together with An in the epithermal breccia, and possibly of Cu in an inferred subjacent porphyry environment. The magmatic-hydrothermal processes responsible for epithermal Au-Ag mineralization at Rosia Montana are, however, not directly related to the formation of the spatially associated porphyry Cu-Au deposit of Rosia Poieni, which occurred lout 3 m.y. later.

2015-16 Student Loan Repayment and Forgiveness Programs

Many loan repayment and incentive programs are available to encourage college students and graduates to enter into and continue to work in designated high-need careers. More and more Iowans are reaping the rewards of these federal, state and private programs that help reduce student loan debt while allowing them to pursue their career goals. Some programs make payments directly to the recipient’s student loan servicer to reduce the balance owed (loan repayment), while others may provide the option of an income stipend or bonus for eligible recipients who meet specified employment and other criteria. This guide provides information on many of the federal and state loan repayment and incentive programs currently available.

Your Course to College (2015-16)

This comprehensive guide, updated for the 2015-2015 academic year, provides financial aid information, as well as a directory of Iowa colleges and universities to assist students and families with the college selection process.

Alleviating Working Poverty in Postindustrial Economies

In order to identify the main social policy tools that can efficiently combat working poverty, it is essential to identify its main driving factors. More importantly, this work shows that all poverty factors identified in the literature have a direct bearing on working households through three mechanisms, namely being badly paid, having a below-average workforce participation, and high needs. One of the main purposes of this work is to assess whether the policies put forward in the specialist literature as potentially efficient really work. This is done in two ways. A first empirical prong provides an evaluation of the employment and antipoverty effects of these instruments, based on a meta-analysis of four instruments: minimum wages, tax credits for working households, family cash benefits and childcare policies. The second prong relies on a broader framework based on welfare regimes. This work contributes to the identification of a typology of welfare regimes that is suitable for the analysis of working poverty, and four countries are chosen to exemplify each regime: the US, Sweden, Germany, and Spain. It then moves on to show that the weight of the three working poverty mechanisms varies widely from one welfare regime to the other. This second empirical contribution clearly shows that there is no "one-size-fits-all" approach to the fight against working poverty. But none of this is possible without having properly defined the phenomenon. Most of the literature is characterized by a "definitional chaos" that probably does more harm than good to social policy efforts. Hence, this book provides a conceptual reflection pleading for the use of a very encompassing definition of being in work. It shows that "the working poor" is too broad a category to be used for meaningful academic or policy discussion, and that a distinction must be operated between different categories of the working poor. Failing to acknowledge this prevents the design of an efficient policy mix.

FY'15 Biodiesel Fuel Revolving Fund Expenditures Report

Pursuant to Iowa Code section 307.20, the biodiesel fuel revolving fund (Fund) was created and is to be used to purchase biodiesel fuel for use in the Department of Transportation’s vehicles. The act directed that the Fund receive money from the sale of EPAct credits banked by the DOT on the effective date of the act, monies appropriated by the General Assembly, and any other monies obtained or accepted by the DOT for deposit in the Fund. This report is of the expenditures made from the Fund during FY 2015.