Iowa Code § 476B.2
General rule
Iowa · Iowa Code Chapter 476B — Wind Energy Production Tax Credit · Status: effective
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- Citation
- Iowa Code § 476B.2, General rule, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2254354
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Full 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.