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.

Iowa Sales and Use Tax Annual Statistical Report FY 2009

Iowa Sales and Use Tax Annual Statistical Report FY 2009

Iowa Individual Income Tax Statistical Report 2008

Iowa Individual Income Tax Statistical Report 2008

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.

Avaliação do regime estacionário em colunas de amostras deformadas de solo sob saturação

Estudos sobre o movimento de solutos no solo freqüentemente são realizados em laboratório, sob condições aparentemente controladas. Uma revisão desses estudos mostrou, no entanto, que a variável tempo, para obtenção do regime estacionário tem sido freqüentemente negligenciada. Face ao exposto, o presente trabalho teve por objetivo registrar o tempo para que o fluxo da água no solo sob condições de saturação atinja o equilíbrio dinâmico, medindo-se a condutividade hidráulica saturada (K0) do solo. A condição de equilíbrio dinâmico é a etapa que antecede a aplicação do íon no solo em estudos de eluição de solutos. Utilizaram-se amostras deformadas de três solos com diferentes granulometrias: muito argilosa, média e arenosa, coletadas em área experimental da ESALQ/USP. As amostras foram acondicionadas em colunas de PVC, e utilizou-se água destilada e deaerada para saturação e posterior escoamento nas colunas, conforme montagem experimental do permeâmetro de carga constante. Pelos resultados, constatou-se que, nas amostras dos solos muito argiloso e médio, o equilíbrio dinâmico foi atingido após 15 dias de drenagem e, para o arenoso, após 27 dias, sendo a variabilidade de K0 maior nos primeiros seis dias depois de iniciado o ensaio. Essa situação evidenciou que a adoção de um tempo fixo para adição dos solutos pode levar a uma baixa confiabilidade nos resultados.

Iowa Motor Fuel Tax Monthly Reports, July 2009

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, August 2009

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, September 2009

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, October 2009

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, November 2009

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, December 2009

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, January 2010

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, February 2010

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, March 2010

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.