Iowa Code Title I. State Sovereignty and Management [Chs. 1-38D] § 15.522. Eligible businesses and sectors

a. Advanced manufacturing.

b. Bioscience.

c. Insurance and finance.

d. Technology and innovation.

a. Second-generation food innovation.

b. Food ingredients and supplements.

c. Crop protection.

d. Hybrid seed technologies.

e. Diagnostic analytics and immunotherapies.

f. Chip technologies and microelectronics.

g. Medical equipment and supplies.

h. Software and technology.

i. Aerospace.

j. Pharmaceuticals.

k. Consumer products.

l. Any additional sectors included by the authority by rule.

a. A business engaged in agriculture production as defined in section 423.1.

b. A business that is a contractor, subcontractor, builder, or a contractor-retailer that engages in commercial and residential repair and installation, including but not limited to heating or cooling installation and repair, plumbing and pipe fitting, security system installation, and electrical installation and repair.  For purposes of this paragraph, “contractor-retailer” means a business that makes frequent retail sales to the public or to other contractors and that also engages in the performance of construction contracts.

c. A finance or investment company.

d. A retailer.

e. A wholesaler.

f. A transportation company.

g. An ethanol biorefinery.

h. An agricultural cooperative association as defined in section 502.102.

i. A real estate company.

j. A collection agency.

k. An accountant.

l. An architect.

m. A publisher.