Iowa Admin. Code r. 605-13.21
“Equipment” means tangible personal property having a useful life of more than one year for the fulfillment of 2024 Iowa Acts, House File 2586, section 2.
“Infrastructure” means the same as defined in Iowa Code section 423F.3.
“Training” means the same as described in Iowa Code section 724.6.
[ARC 8906C, IAB 2/19/25, effective 3/26/25]