{
  "@type": "dcat:Dataset",
  "accessLevel": "public",
  "contactPoint": {
    "@type": "vcard:Contact",
    "fn": "Iowa Data Hub Administrators",
    "hasEmail": "mailto:data@iowa.gov"
  },
  "description": "This data view contains local government payment transactions for the Elderly & Disabled tax credit program as recorded in the State of Iowa’s central accounting system for the Executive Branch.",
  "distribution": [
    {
      "@type": "dcat:Distribution",
      "describedBy": "https://idh-be.iowa.gov/api/v1/datasets/1118/columns.json",
      "describedByType": "application/json",
      "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/1118/rows.json",
      "mediaType": "application/json"
    },
    {
      "@type": "dcat:Distribution",
      "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/1118/rows.csv",
      "mediaType": "text/csv"
    }
  ],
  "identifier": "https://data.iowa.gov/catalog/dataset/1118",
  "issued": "2026-02-24T20:05:06.217808+00:00",
  "keyword": [
    "disabled",
    "distributions",
    "elderly",
    "property tax credits"
  ],
  "landingPage": "https://data.iowa.gov/catalog/dataset/1118",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "modified": "2026-09-19T01:31:05.659103+00:00",
  "publisher": {
    "@type": "org:Organization",
    "name": "State Accounting Enterprise",
    "subOrganizationOf": {
      "@type": "org:Organization",
      "name": "Department of Administrative Services"
    }
  },
  "theme": [
    "Local Government"
  ],
  "title": "Elderly & Disabled Property Tax Credit Distributions"
}