Iowa Project Questionnaire (IPQ) - Iowa Economic Development ... 2025

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The Iowa Project Questionnaire is a document designed for businesses seeking to expand in Iowa. It collects information about the company, its products, project details, budget estimates, employment impacts, and employee benefits. The questionnaire aims to establish eligibility for financial assistance programs and outlines requirements for potential funding. It emphasizes that submission does not guarantee assistance and that actual amounts will be determined through a full application process.
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Targeted Jobs Withholding Tax Credit Withholding agreement allows up to 3% of gross wages paid by the employer to be directed to the project budget on a quarterly basis. All designated withholding funds and matching funds are to be used for a project related to the employer as defined in the withholding agreement.
The program is a flexible one, allowing the Authority to provide various forms of tax incentives to eligible businesses that meet certain job creation and capital investment requirements. The program was established in Iowa Code chapter 15, part 13, sections 15.326 through 15.337.
The Job Growth Incentive Tax Credit (JGITC) provides a state income tax credit equal to 50% of FICA paid by the business on the net job growth for each calendar year throughout credit period. The business must have a Qualified Partnership Agreement with a State Higher Education Institution (HEI).
The High-Quality Jobs (HQJ) program provides qualifying businesses assistance to offset some of the costs incurred to locate, expand or modernize an Iowa facility. This flexible program includes loans, forgivable loans, tax credits, exemptions and/or refunds.
An Angel Investor Tax Credit is equal to 25.0 percent1 of an equity investment made into a qualified business approved by the Iowa Economic Development Authority (EDA).

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The homestead credit is a property tax credit for residents of the state of Iowa who own and occupy their homestead on July 1 and for at least six months of the calendar year. It is a tax credit funded by the State of Iowa for qualifying homeowners, and is based on the first $4,850 of actual value of the homestead.

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