Iowa Code § 15.526: Confidentiality.

1. Except as provided in subsection 2, all information or records in the possession of the authority with respect to this part 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 the court.

2. The identity of a tax credit recipient and the amount of the tax credit shall be considered public information under chapter 22.