Iowa Code § 92.24
1. For purposes of this section, unless the context otherwise requires:
a. “Business” means any city, county, or township, including but not limited to a fire department or law enforcement office or department, public university, municipal university, community college, technical college or not-for-profit private postsecondary educational institution, corporation, association, partnership, proprietorship, limited liability company, limited partnership, limited liability partnership, organization or other legal entity, whether for-profit or not-for-profit, that does all of the following:
b. “Work-based learning program” means a learning program to which all of the following apply:
2023 Acts, ch 92, §20