Iowa Assistive Device Tax Credit

Iowa

~The state clarified how employers can access tax credits for workplace accommodations: “ A taxpayer who is a small business that purchases, rents, or modifies an assistive device or makes workplace modifications for an individual with a disability is eligible for this credit. The credit is limited to 50% of the first $5,000 paid for the assistive device or workplace modification. The Iowa Economic Development Authority certifies those eligible for the credit and issues tax credit certificates for eligible claimants. This is a refundable credit.

This credit was repealed effective on July 1, 2009, for individual income tax, but is still available for corporation income tax.
422.11E & 422.33(9)”

State Policies & Initiatives: 
Legislation
Systems: 
  • Other
Topics: 
  • Asset Development / Financial Capability
  • Employer Engagement
Other: 
  • State of Iowa
CITATIONS: