§ 476C.1 — Definitions

Iowa § 476C.1

• Jurisdiction: Iowa
• Title XI: NATURAL RESOURCES
• Ch. 476C: RENEWABLE ENERGY TAX CREDIT

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For purposes of this chapter, unless the context otherwise requires:
1. “Anaerobic digester system” means a system of components that processes plant or
animal materials based on the absence of oxygen and produces methane or other biogas used
to generate electricity, hydrogen fuel, or heat for a commercial purpose.
2. “Biogas recovery facility” means an anaerobic digester system that is located in this
state.
3. “Biomass conversion facility” means a facility in this state that converts plant-derived
organic matter including, but not limited to, agricultural food and feed crops, crop wastes
and residues, wood wastes and residues, or aquatic plants to generate electricity, hydrogen
fuel, or heat for a commercial purpose.
4. “Commission” means the utilities commission.
5. “Department” means the department of revenue.
6. “Eligible renewable energy facility” means a wind energy conversion facility, a biogas
recovery facility, a biomass conversion facility, a methane gas recovery facility, a solar energy
conversionfacility, orarefuseconversionfacilitythatmeetsallofthefollowingrequirements:
a. Is located in this state.
b. Is at least fifty-one percent owned by one or more of any combination of the following:
(1) A resident of this state.
(2) Any of the following as defined in section 9H.1:
(a) An authorized farm corporation.
(b) An authorized limited liability company.
(c) An authorized trust.
(d) A family farm corporation.
(e) A family farm limited liability company.
(f) A family trust.
(g) A revocable trust.
(h) A testamentary trust.
(3) A small business as defined in section 15.102.
(4) An electric cooperative association organized pursuant to chapter 499 that sells
electricity to end users located in this state, a municipally owned city utility as defined in
section 362.2, or a public utility subject to rate regulation pursuant to chapter 476.
(5) An electric cooperative association that has one or more members organized pursuant
to chapter 499.
(6) A cooperative corporation organized pursuant to chapter 497 or a limited liability
company organized pursuant to chapter 489 whose shares and membership are held by an
entity that is not prohibited from owning agricultural land under chapter 9H.
(7) A school district located in this state.
c. Has at least one owner that meets the requirements of paragraph “b” for each two and
one-half megawatts of nameplate generating capacity or the energy production capacity
equivalent for hydrogen fuel or heat for a commercial purpose of the otherwise eligible
renewable energy facility.
d. Was initially placed into service on or after July 1, 2005, and before January 1, 2018.
e. For applications filed on or after July 1, 2011, is a facility of not less than three-fourths
megawatts of nameplate generating capacity or the energy production capacity equivalent if
all or a portion of the renewable energy produced is for on-site consumption by the producer.
§476C.1, RENEWABLE ENERGY TAX CREDIT 2
f. For applications filed on or after July 1, 2011, except for wind energy conversion
facilities, is a facility of no greater than sixty megawatts of nameplate generating capacity
or the energy production capacity equivalent.
7. “Energy production capacity equivalent” means the amount of energy in a standard
cubic foot of hydrogen gas or the number of British thermal units that are equal to the energy
in a kilowatt-hour of electricity. For the purposes of this chapter, one kilowatt-hour shall be
deemed equivalent to three thousand three hundred thirty-three British thermal units of heat
or ten and forty-five one hundredths of standard cubic feet of hydrogen gas.
8. “Heat for a commercial purpose” means the heat in British thermal unit equivalents
from refuse-derived fuel, methane, or other biogas produced in this state either for
commercial use by a producer for on-site consumption or sold to a purchaser of renewable
energy for use for a commercial purpose in this state or for use by an institution in this state.
9. “Hydrogen fuel” means hydrogen produced in this state from a renewable source that
is used in a fuel cell or hydrogen-powered internal combustion engine.
10. “Methane gas recovery facility” means a facility in this state which is used in
connection with a sanitary landfill or which uses wastes that would otherwise be deposited
in a sanitary landfill, that collects methane gas or other gases and converts the gas into
energy to generate electricity, hydrogen fuel, or heat for a commercial purpose.
11. “Producer of renewable energy” means a person who owns an eligible renewable
energy facility.
12. “Purchaser of renewable energy” means a person who buys electric energy, hydrogen
fuel, methane gas or other biogas used to generate electricity, or heat for a commercial
purpose from an eligible renewable energy facility.
13. “Refuse conversion facility” means a facility in this state that converts solid waste into
fuel that can be burned to generate heat for a commercial purpose in this state.
14. “Solarenergyconversionfacility”meansasolarenergyfacilityinthisstatethatcollects
and converts incident solar radiation into energy to generate electricity.
15. “Wind energy conversion facility” means a wind energy conversion system in this state
that collects and converts wind into energy to generate electricity.