Report on the Unemployment Insurance Tax Redesign Project administered by Iowa Workforce Development for the period July 1, 2002 through June 30, 2009

Report on the Unemployment Insurance Tax Redesign Project administered by Iowa Workforce Development for the period July 1, 2002 through June 30, 2009

Final Report: Legislative Property Tax Study Committee, January 2009

The Committee was authorized to meet three days during the 2007 Legislative Interim and two days during the 2008 Legislative Interim. The Committee met on September 12, 2007; November 7, 2007; December 5, 2007; November 14, 2008; and January 7, 2009, at the State Capitol, Des Moines, Iowa. In 2008, the Committee retained consultants from the Institute for Public Policy at George Washington University to study property taxation and other forms of revenue generation used by local governments in Iowa and other states.

Consumer Advisory Bulletin; Beware of Avoid Rapid Tax-Refund Loans, February 2010

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Avoid Rapid Tax-Refund Loans

Tax Credits Contingent Liabilities Brief, December 11, 2009

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.

Fermentative 2-carbon metabolism produces carcinogenic levels of acetaldehyde in Candida albicans.

Acetaldehyde is a carcinogenic product of alcohol fermentation and metabolism in microbes associated with cancers of the upper digestive tract. In yeast acetaldehyde is a by-product of the pyruvate bypass that converts pyruvate into acetyl-Coenzyme A (CoA) during fermentation. The aims of our study were: (i) to determine the levels of acetaldehyde produced by Candida albicans in the presence of glucose in low oxygen tension in vitro; (ii) to analyse the expression levels of genes involved in the pyruvate-bypass and acetaldehyde production; and (iii) to analyse whether any correlations exist between acetaldehyde levels, alcohol dehydrogenase enzyme activity or expression of the genes involved in the pyruvate-bypass. Candida albicans strains were isolated from patients with oral squamous cell carcinoma (n = 5), autoimmune polyendocrinopathy-candidiasis-ectodermal dystrophy (APECED) patients with chronic oral candidosis (n = 5), and control patients (n = 5). The acetaldehyde and ethanol production by these isolates grown under low oxygen tension in the presence of glucose was determined, and the expression of alcohol dehydrogenase (ADH1 and ADH2), pyruvate decarboxylase (PDC11), aldehyde dehydrogenase (ALD6) and acetyl-CoA synthetase (ACS1 and ACS2) and Adh enzyme activity were analysed. The C. albicans isolates produced high levels of acetaldehyde from glucose under low oxygen tension. The acetaldehyde levels did not correlate with the expression of ADH1, ADH2 or PDC11 but correlated with the expression of down-stream genes ALD6 and ACS1. Significant differences in the gene expressions were measured between strains isolated from different patient groups. Under low oxygen tension ALD6 and ACS1, instead of ADH1 or ADH2, appear the most reliable indicators of candidal acetaldehyde production from glucose.

2007 Streamlined Sales Tax Annual Report to the Iowa General Assembly

Calendar-year annual report to the Iowa Legislature on the Iowa Streamlined Sales Tax Advisory Council members, meetings, significant developments, issues, pending issues, and statutory responsibilities discharged.

2008 Streamlined Sales Tax Annual Report to the Iowa General Assembly

Calendar-year annual report to the Iowa Legislature on the Iowa Streamlined Sales Tax Advisory Council members, meetings, significant developments, issues, pending issues, and statutory responsibilities discharged.

2009 Streamlined Sales Tax Annual Report to the Iowa General Assembly

Calendar-year annual report to the Iowa Legislature on the Iowa Streamlined Sales Tax Advisory Council members, meetings, significant developments, issues, pending issues, and statutory responsibilities discharged.

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.

The carbon-isotope shift at the Permian/ Triassic boundary in the southern Alps is gradual

Carbon isotope ratios in marine carbonate rocks have been shown to shift at some of the time boundaries associated with extinction events; for example, Cretaceous/Tertiary and Ordovician/ Silurian. The Permian/Triassic boundary, the greatest extinction event of the Phanerozoic, is also marked by a large d13C depletion. New carbon isotope results from sections in the southern Alps show that this depletion did not actually represent a single event, but was a complex change that spanned perhaps a million years during the late Permian and early Triassic. These results suggest that the Permian/Triassic (P/Tr) extinction may have been in part gradual and in part 'stepwise', but was not in any case a single catastrophic event.

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.