Iowa Employer Tax Incentive
State Policies & Initiatives:Legislation
For tax years beginning on or after January 1, 1984...a taxpayer who operates a business which is considered to be a small business…is allowed an additional deduction for 50 percent of the first 12 months of wages paid or accrued during the tax years for work done in Iowa by employees first hired on or after January 1, 1984…where the taxpayer first qualifies as a small business….and meets one of the following criteria:
A handicapped individual domiciled in this state at the time of hiring.
An individual domiciled in this state at the tie of hiring…
- Asset Development / Financial Capability
- Employer Engagement
- State of Iowa