Iowa Assistive Device Tax Credit


  The taxes imposed under this division shall be reduced by an assistive device tax credit.  A small business purchasing, renting, or modifying an assistive device or making workplace  modifications for an individual with a disability who is employed or will be employed by the small business is eligible, subject to availability of credits, to receive this assistive device tax credit which is equal to fifty percent of the first five thousand dollars paid during the tax year for the purchase, rental, or modification of the assistive device or for making the workplace modifications.  Any credit in excess of the tax liability shall be refunded with interest computed under section 422.25…

State Policies & Initiatives: 
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  • State of Iowa