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Those investments made in qualified businesses or community-based seed capital funds · were approved by the ICIB. Investors submitted applications to ICIB for tax credit awards · based on their amount of investment, the tax credit certificates were then issued by the ICIB · with the administrative help of IDR. The ICIB transferred these responsibilities to the Iowa ... A. Other Iowa Tax Credits and Programs Incentivizing Venture Capital · In 2002, two separate tax credits, besides the Angel Investor Tax Credit, encouraging