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Iowa Industrial New Jobs Training (260E)

Helping Iowa businesses provide training opportunities for new jobs

The Iowa Industrial New Jobs Training (260E) program provides businesses expanding Iowa’s workforce with new employee training. 260E is designed to increase worker productivity and company profitability.

  • Administered by Iowa's 15 community colleges and financed through bonds sold by the colleges
  • Depending on wages paid, the business then diverts 1.5% or 3% of the Iowa state withholding taxes generated by the new positions to the community college to retire the bonds
    • Training is available at essentially no cost since bonds are retired with dollars that otherwise would have been paid to the state as withholding taxes
  • Participants may be eligible for reimbursement up to 50% of annual gross payroll costs expended for on-the-job training
  • May be eligible for a corporate tax credit if the company’s existing Iowa employee base is increased by at least 10%


  • Must be located in, or relocating to Iowa
  • Must be engaged in interstate or intrastate commerce for the purpose of manufacturing, processing, assembling products, warehousing, wholesaling, or conducting research and development
  • Service-providing businesses must have customers outside of Iowa
  • Cannot have closed or substantially reduced its employment base at any of its other business sites in Iowa in order to relocate substantially the same operation to another area of the state
  • To qualify for training services, employees:
    • Must be employed in newly created positions
    • Must pay Iowa withholding tax
    • Must occupy positions that did not exist six months prior to the date that the business and community college agreed to pursue a training project
Program Contact(s)

Kevin Eppens

Iowa Economic Development Authority
200 East Grand Avenue
Des Moines, Iowa 50309
Phone: 1.515.348.6200
email: Email Us

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