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.

Terms Used In Iowa Code 15E.46

  • authority: means the economic development authority created in section 15. See Iowa Code 15E.1
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Tax credit: means a contingent tax credit issued pursuant to section 15E. See Iowa Code 15E.62
 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.
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