Related Topics:

Corporation Income Tax
Individual Income Tax

Iowa employers who are small businesses meeting specific criteria are allowed an additional deduction on their Iowa income tax returns for hiring persons with disabilities.

See Department Rules and Regulations, Iowa Administrative Code 302.21

Benefit for Hiring Persons with Disabilities

  • Iowa income tax deduction for 65% of the wages paid in the first 12 months of employment
  • Maximum deduction of $20,000 per employee
  • In addition to the Targeted Jobs Tax Credit