993 resultados para Deferred Taxes
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Audit report on the Muscatine Agricultural Learning Center for the year ended December 31, 2013
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Combined report on the eight Judicial District Departments of Correctional Services for the year ended June 30, 2013
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A transcript of the Condition of the State of Iowa speech by Governor Terry Branstad delivered at the State Capitol on January 13, 2015
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Governor Terry E. Branstad's FY2016-17 budget report.
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This is the Iowa Department of Transportation’s summary of project status for infrastructure projects that have been appropriated revenue from various funds including Rebuild Iowa Infrastructure, Health Restricted Capitals, Revenue Bonds Capitals and Revenue Bonds Capitals II.
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This project investigated regulatory issues that may affect or limit freight movement in Iowa and other Midwest states: Illinois, Kansas, Minnesota, Missouri, Nebraska, South Dakota, and Wisconsin. Current state regulations for the following are reviewed and summarized: - Vehicle dimensions - Vehicle weights - Speed limits - Weight compliance enforcement - Fees and taxes - Driver qualifications - Medical certification - Hours of service - Oversize-overweight permits
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Urban places attract most highway travel because more people are to be per acre in urban places than elsewhere. In the beginning of highway development the objective was to provide an all-weather road for the rural people to get to town and back to their farms, but there was no consideration of getting motor vehicles through the town to the opposite side. With the development of intercity travel, it soon became apparent that travel through the urban areas would have to be given consideration along with the travel to and from the urban areas. This consideration led to the urban bypass, a provision in highway location whereby the traveler may get to the opposite side of the urban area without going through it, or at least not through the central business district. Bypasses, although highly desired by the through travelers, were not welcomed by local business interests on the basis that the community would suffer a reduction in retail trade. Some discussion of the pros and cons of bypasses and their consequences as observed from experience will shed light upon this type of local highway. The bypass report summaries in this document were based on interviews with businessmen and community leaders of cities that have actually experienced firsthand the impacts of a highway bypass. Several of the studies were conducted by newspaper reporters, city council members and residents of Iowa cities.
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This report, entitled Iowa Highway Research and Development Activities FY2014 is submitted in compliance with Iowa Code sections 310.36 and 312.3A, which direct the submission of a report of the Secondary Road Research Fund and the Street Research Fund, respectively. It is a report of the status of research and development projects in process on June 20, 2014. It is also a report on projects completed during the fiscal year beginning July 1, 2013 and ending June 30, 2014. Detailed information on each of the research and development projects mentioned in this report is available from the office of Research and Analytics, Performance and Technology Division, Iowa Department of Transportation. All approved reports are also online for viewing at: http://www.iowadot.gov/research/pdf/IHRBAnnualReport.pdf.
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School districts can use income surtax as a replacement for local property taxes to fund specific, discretionary education programs. This issue review provides an overview of the local income surtax and the potential impact of allowing other local governments to replace property tax with income surtax.
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Iowa’s Statewide Transportation Improvement Program (STIP) has been developed in conformance with the guidelines prescribed by 23 U.S.C. and 49 U.S.C. The STIP is generated to provide the Federal Highway Administration and Federal Transit Administration a listing of all projects that are candidates for federal aid from the FHWA and FTA for four federal fiscal years (FFY). The 2015-2018 STIP was approved by FHWA and FTA on September 16, 2014. Preceding the listings of federal-aid candidates are general comments concerning Iowa’s public participation process for selection of federal-aid projects and the basis for funding the proposed projects. Documents evidencing the Iowa Department of Transportation’s authority to act concerning matters related to transportation, federal-aid expenditures and approvals of metropolitan planning organizations’ (MPOs), transportation improvements programs (TIPs) have been provided in past STIPs and can be provided again upon request.
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Iowa’s Statewide Transportation Improvement Program (STIP) has been developed in conformance with the guidelines prescribed by 23 U.S.C. and 49 U.S.C. The STIP is generated to provide the Federal Highway Administration and Federal Transit Administration a listing of all projects that are candidates for federal aid from the FHWA and FTA for four federal fiscal years (FFY). The 2015-2018 STIP was approved by FHWA and FTA on September 16, 2014. Preceding the listings of federal-aid candidates are general comments concerning Iowa’s public participation process for selection of federal-aid projects and the basis for funding the proposed projects. Documents evidencing the Iowa Department of Transportation’s authority to act concerning matters related to transportation, federal-aid expenditures and approvals of metropolitan planning organizations’ (MPOs), transportation improvements programs (TIPs) have been provided in past STIPs and can be provided again upon request.
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Iowa’s Statewide Transportation Improvement Program (STIP) has been developed in conformance with the guidelines prescribed by 23 U.S.C. and 49 U.S.C. The STIP is generated to provide the Federal Highway Administration and Federal Transit Administration a listing of all projects that are candidates for federal aid from the FHWA and FTA for four federal fiscal years (FFY). Preceding the listings of federal-aid candidates are general comments concerning Iowa’s public participation process for selection of federal-aid projects and the basis for funding the proposed projects. Documents evidencing the Iowa Department of Transportation’s authority to act concerning matters related to transportation, federal-aid expenditures and approvals of metropolitan planning organizations’ (MPOs), transportation improvements programs (TIPs) have been provided in past STIPs and can be provided again upon request.
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The purpose of this Interstate Corridor Plan (plan) is to provide the Iowa Department of Transportation (Iowa DOT) with an initial screening and prioritization of interstate corridors/segments. This process evaluates the entire interstate system, independent of current financial constraints, using a select group of criteria weighted in terms of their relative significance. The resulting segments would then represent those areas that should be considered for further study (e.g., environmental, design, engineering), with the possibility of being considered for programming by the Iowa Transportation Commission. There was a dominant theme present in conversations with those department stakeholders who have a keen interest in the product of this planning effort. A statement that was often heard was that staff needed more information to help answer the question, “Where do we need to be looking to next, and when?” There was a strong desire to be able to use this plan to help populate that initial pool of candidate segments that would progress towards further study, as discussed below. It was this theme that framed the need for this plan and ultimately guided its development. Further study: As acknowledged at the beginning of this section, the product of this planning effort will be an initial screening and prioritization of interstate corridors/segments. While this initial screening will assist the Iowa DOT in identifying those areas that should be considered for further study, the plan will not identify specific projects or alternatives that could be directly considered as part of the programming process. Bridging the gap between this plan and the programming process are a variety of environmental, design, and engineering activities conducted by various Iowa DOT offices. It is these activities that will further refine the priority corridors/segments identified in this plan into candidate projects. In addition, should the evaluation process developed through this planning effort prove to be successful, it is possible that there will be additional applications, such as future primary system highway plans and statewide freight plans.
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This issue review provides fiscal year 2009 city taxable value, tax rate and property tax revenue statistics, with comparisons to FY 2008 and to FY 2001. A discussion of the impact of the residential rollback on the tax base of cities and the growth in tax increment financing, or TIF, is also included.
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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.