The USS Iowa was a starship operated by United Earth during the 23rd century in an alternate timeline.
It was the birthplace of United Earth Fleet Captain James T. Kirk. (SNW: "Tomorrow and Tomorrow and Tomorrow")
In the early stages of Star Trek's development, the USS Kelvin was named the USS Iowa and given the registry 1201. [1][2](X) In an interview with screenwriters Alex Kurtzman and Roberto Orci, Kurtzman explained that the name was to have been their "nod" to the Kirk's birthplace in the prime universe, but then they "decided that was too radical." (Star Trek Magazine issue 146, p. 38)
In the episode, Kirk's dialogue employs the wording "USS Iowa", but the Enterprise's dedication plaque visible in the background uses "UEF Enterprise". It is unclear if one prefix should be taken as an error or if United Earth of this timeline employs more than one prefix.