15E.46 Confidentiality — reports.
1. Except as provided in subsection 2, all information or records in the possession of the authority with respect to this subchapter shall be presumed by the authority to be a trade secret protected under chapter 550 or common law and shall be kept confidential by the authority unless otherwise ordered by a court.
2. All of the following shall be considered public information under chapter 22:
a. The identity of a qualifying business.
b. The identity of an investor and the qualifying business in which the investor made an equity investment.
c. The number of tax credit certificates issued by the authority.
d. The total dollar amount of tax credits issued by the authority.
3. The authority shall publish an annual report of the activities conducted pursuant to this subchapter and shall submit the report to the governor and the general assembly. The report shall include a listing of eligible qualifying businesses and the number of tax credit certificates and the amount of tax credits issued by the authority.
2002 Acts, ch 1006, §6, 13; 2011 Acts, ch 118, §87, 89; 2015 Acts, ch 138, §118, 126, 127; 2017 Acts, ch 54, §76
Structure Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 15E - DEVELOPMENT ACTIVITIES
Section 15E.11 - Corporation for receiving and disbursing funds.
Section 15E.14 - Incorporators.
Section 15E.15 - Board of directors.
Section 15E.16 - Accepting grants in aid.
Section 15E.17 - Regulatory information service.
Section 15E.18 - Site development consultations — certificates of readiness.
Section 15E.19 - Regulatory assistance.
Section 15E.21 - Iowa business resource centers.
Section 15E.43 - Investment tax credits.
Section 15E.44 - Qualifying businesses.
Section 15E.45 - Community-based seed capital funds.
Section 15E.46 - Confidentiality — reports.
Section 15E.51 - Venture capital fund investment tax credits.
Section 15E.52 - Innovation fund investment tax credits.
Section 15E.61 - Findings — purpose.
Section 15E.63 - Iowa capital investment board.
Section 15E.64 - Iowa capital investment corporation.
Section 15E.65 - Iowa fund of funds.
Section 15E.66 - Certificates and tax credits.
Section 15E.67 - Powers and effectiveness.
Section 15E.68 - Permissible investments.
Section 15E.70 - Financial statements — auditor of state.
Section 15E.71 - Executive council action.
Section 15E.72 - Program wind-up and future repeal.
Section 15E.116 - Iowa wine and beer promotion board.
Section 15E.117 - Promotion of Iowa wine and beer.
Section 15E.120 - Loan repayments.
Section 15E.167 - Broadband forward and telecommuter forward — certifications.
Section 15E.175 - Physical infrastructure assistance program.
Section 15E.192 - Enterprise zones.
Section 15E.193 - Eligible business.
Section 15E.193A - Alternative eligible business criteria.
Section 15E.193B - Eligible housing business.
Section 15E.193C - Eligible development business.
Section 15E.194 - Distress criteria.
Section 15E.195 - Enterprise zone commission.
Section 15E.196 - Incentives — assistance.
Section 15E.197 - New jobs credit from withholding.
Section 15E.198 - Compliance cost fees.
Section 15E.201 - Short title.
Section 15E.202 - Definitions.
Section 15E.203 - Findings — intent and purposes.
Section 15E.204 - Iowa agricultural industry finance corporations — scope of powers and duties.
Section 15E.205 - Iowa agricultural industry finance corporations — requirements.
Section 15E.206 - Formation of an Iowa agricultural industry finance corporation.
Section 15E.207 - Iowa agricultural industry finance corporations — guiding principles.
Section 15E.208 - Qualified corporations — Iowa agricultural industry finance loans.
Section 15E.209 - Financing provided by an Iowa agricultural industry finance corporation.
Section 15E.210 - Obligations.
Section 15E.227 - Loan and credit guarantee fund.
Section 15E.231 - Economic development regions.
Section 15E.232 - Regional economic development — financial assistance.
Section 15E.233 - Economic enterprise areas.
Section 15E.301 - Short title.
Section 15E.303 - Definitions.
Section 15E.304 - Endow Iowa grants.
Section 15E.305 - Endow Iowa tax credit.
Section 15E.311 - County endowment fund.
Section 15E.321 - Regional sports authority districts.
Section 15E.351 - Business accelerators.
Section 15E.361 - Small business disaster recovery financial assistance program.
Section 15E.362 - Entrepreneur investment awards program.
Section 15E.363 - Entrepreneur investment awards program fund.
Section 15E.364 - Hoover presidential library tax credit.
Section 15E.370 - Butchery innovation and revitalization fund and program.