Iowa Code
Title XI - NATURAL RESOURCES
Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT

Section 476B.1 - Definitions. - 476B.1 Definitions. For purposes of this chapter, unless the context...

Section 476B.2 - General rule. - 476B.2 General rule. The owner of a qualified facility shall,...

Section 476B.3 - Credit amount. - 476B.3 Credit amount. The wind energy production tax credit allowed...

Section 476B.4 - Limitation. - 476B.4 Limitation. The wind energy production tax credit shall not...

Section 476B.5 - Determination of eligibility. - 476B.5 Determination of eligibility. 1. An owner may apply to...

Section 476B.6 - Tax credit certificate procedure. - 476B.6 Tax credit certificate procedure. 1. a. If a city...

Section 476B.6A - Alternative tax credit qualification — pilot project. - 476B.6A Alternative tax credit qualification — pilot project. Notwithstanding any...

Section 476B.7 - Transfer of tax credit certificates. - 476B.7 Transfer of tax credit certificates. 1. Wind energy production...

Section 476B.8 - Use of tax credit certificates. - 476B.8 Use of tax credit certificates. To claim a wind...

Section 476B.9 - Registration of tax credit certificates. - 476B.9 Registration of tax credit certificates. The department shall develop...

Section 476B.10 - Rules. - 476B.10 Rules. The department and the board may adopt rules...