Terms Used In Iowa Code 425.22

  • Claimant: means any of the following:
     (1) A person filing a claim for credit under this subchapter who has attained the age of sixty-five years but who has not attained the age of seventy years on or before December 31 of the base year, a person filing a claim for credit or reimbursement under this subchapter who is totally disabled and was totally disabled on or before December 31 of the base year, or a person filing a claim for reimbursement under this subchapter who has attained the age of sixty-five years on or before December 31 of the base year and who is domiciled in this state at the time the claim is filed or at the time of the person's death in the case of a claim filed by the executor or administrator of the claimant's estate. See Iowa Code 425.17
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Household: means a claimant and the claimant's spouse if living with the claimant at any time during the base year. See Iowa Code 425.17
  • year: means twelve consecutive months. See Iowa Code 4.1
 Only one claimant per household per year shall be entitled to reimbursement under this subchapter and only one claimant per household per fiscal year shall be entitled to a credit under this subchapter.