Iowa Statutes
§ 476B.3 — Credit amount
Iowa § 476B.3
This text of Iowa § 476B.3 (Credit amount) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 476B.3 (2026).
Text
The wind energy production tax credit allowed under this chapter equals the product of
one cent multiplied by the number of kilowatt-hours of qualified electricity sold or used for
on-site consumption by the owner during the taxable year.
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Nearby Sections
11
§ 476B.1
Definitions§ 476B.10
Rules§ 476B.2
General rule§ 476B.3
Credit amount§ 476B.4
Limitation§ 476B.5
Determination of eligibility§ 476B.6
Tax credit certificate procedure§ 476B.8
Use of tax credit certificatesCite This Page — Counsel Stack
Bluebook (online)
Iowa § 476B.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/476B.3.