Iowa Statutes

§ 476C.5 — Certificate issuance period

Iowa § 476C.5
JurisdictionIowa
Title XINATURAL RESOURCES
Ch. 476CRENEWABLE ENERGY TAX CREDIT

This text of Iowa § 476C.5 (Certificate issuance period) 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 § 476C.5 (2026).

Text

A producer or purchaser of renewable energy shall receive renewable energy tax credit certificates for a ten-year period for each eligible renewable energy facility under this chapter. The ten-year period for issuance of the tax credit certificates begins with the date the purchaser of renewable energy first purchases electricity, hydrogen fuel, methane gas or other biogas used to generate electricity, or heat for commercial purposes from the eligible renewable energy facility for which a tax credit is issued under this chapter, or the date the producer of the renewable energy first uses the energy produced by the eligible renewable energy facility for on-site consumption. Renewable energy tax credit certificates shall not be issued for renewable energy purchased or produced for on-site co

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Bluebook (online)
Iowa § 476C.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/476C.5.