Iowa Code Title I. State Sovereignty and Management [Chs. 1-38D] § 15E.46. Confidentiality--reports

1. Except as provided in subsection 2, all information or records in the possession of the authority with respect to this subchapter shall be presumed by the authority to be a trade secret protected under chapter 550 or common law and shall be kept confidential by the authority unless otherwise ordered by a court.

2. All of the following shall be considered public information under chapter 22:

3. The authority shall publish an annual report of the activities conducted pursuant to this subchapter and shall submit the report to the governor and the general assembly. The report shall include a listing of eligible qualifying businesses and the number of tax credit certificates and the amount of tax credits issued by the authority.