Iowa Assistive Device Tax Credit


State Policies & Initiatives: 

~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This credit was repealed effective on July 1, 2009, for individual income tax, but is still available for corporation income tax.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)”

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  • Asset Development / Financial Capability
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  • State of Iowa