A bill for an act relating to matters under the purview of the economic development authority and the Iowa finance authority including the strategic infrastructure program, brownfield, grayfield, and redevelopment tax credits, community attraction and tourism, vision Iowa, sports tourism marketing, the historic preservation tax credit, homelessness, the title guaranty board, and arts and culture, and including applicability and retroactive applicability provisions.

SSB 1106 amends Iowa's economic development programs, primarily streamlining tax credit administration and application processes. It modifies the brownfield/redevelopment tax credit program to require projects to complete within 30 months (down from 36), establish competitive scoring criteria for applications (including financial need and feasibility), and mandate audits by certified accountants for credit claims. The bill also updates the Vision Iowa and community tourism programs by adding review committees for applications, repealing outdated sections, and applying changes retroactively to existing projects. These changes affect developers, local governments, and tourism entities seeking state financial assistance under these specific programs.