The authority shall allocate $10 million to disaster recovery housing tax incentives pursuant to rules 261-48.9 (15) to 261-48.13 (15). In allocating tax credits pursuant to Iowa Code section 15.119(5) for the period beginning July 1, 2019, and ending June 30, 2024, the authority shall not allocate more than $10 million for purposes of Iowa Code section 15.119(5).
Iowa Admin. Code r. 261-48.12