Iowa § 476B.2 General rule

Iowa Statutes

§ 476B.2 — General rule

Iowa § 476B.2

Title XINATURAL RESOURCES

Ch. 476BWIND ENERGY PRODUCTION TAX CREDIT

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Bluebook

Iowa Code § 476B.2 (2026).

Text

The owner of a qualified facility shall, for each kilowatt-hour of qualified electricity that the
owner sells or uses for on-site consumption during the ten-year period beginning on the date
the qualified facility was originally placed in service, be allowed a wind energy production
tax credit to the extent provided in this chapter against the tax imposed in chapter 422,
subchapters II, III, and V, and chapter 432, and may claim a refund of tax imposed by chapter
423 or 437A for any tax year within the time period set forth in section 423.47 or 437A.14.

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The owner of a qualified facility shall, for each kilowatt-hour of qualified electricity that the
owner sells or uses for on-site consumption during the ten-year period beginning on the date
the qualified facility was originally placed in service, be allowed a wind energy production
tax credit to the extent provided in this chapter against the tax imposed in chapter 422,
subchapters II, III, and V, and chapter 432, and may claim a refund of tax imposed by chapter
423 or 437A for any tax year within the time period set forth in section 423.47 or 437A.14.