Energy Replacement Generation Tax Exemption (Iowa)

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Summary

Last modified on December 17, 2014.

Financial Incentive Program

Place Iowa

Name Energy Replacement Generation Tax Exemption
Incentive Type Corporate Exemption
Applicable Sector Commercial, Industrial, Residential, Local Government
Eligible Technologies Landfill Gas, Wind, Hydroelectric
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption for self-generators, landfill gas and wind

Reduced rate for large hydro








Start Date 01/01/2008 (retroactively effective)







Maximum Incentive None










Program Administrator Iowa Department of Revenue

Date added to DSIRE 2003-07-10
Last DSIRE Review 2014-08-15



References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Summary

Iowa imposes a replacement generation tax of $0.0006 per kilowatt-hour (kWh) on various forms of electricity generated within the state. This tax is imposed in lieu of a property tax on generation facilities.

Under the Energy Replacement Generation Tax Exemption, the following facilities are exempt from the replacement tax:


  • All energy generated by methane gas conversion property to the extent the property is used in connection or conjunction with a publicly-owned sanitary landfill or used to collect waste that would otherwise be collected by or deposited with a publicly-owned sanitary landfill,
  • Wind energy conversion property that is eligible for a tax credit or that is subject to the special valuation of wind energy conversion property, and
  • Self-generators with on-site facilities. In order to qualify for the exemption, self -generators must wholly own or lease the facility in question and produce electricity solely for their own consumption, except for inadvertent unscheduled deliveries to their electric utility. However, facilities that do not consume all energy on-site are not required to pay the replacement tax on energy that is used to operate the facility.

In addition, large hydroelectric generators (100 megawatt or more) pay a reduced generation tax equivalent to $0.000001847 per kWh.


Incentive Contact

Contact Name Public Information - Revenue
Department Iowa Department of Revenue

Address Hoover State Office Building
Address 2 1305 E. Walnut
Place Des Moines, Iowa
Zip/Postal Code 50319
Phone (800) 367-3388
Phone 2 (515) 281-3114


Website http://www.iowa.gov/tax/index.html
     
     

Authorities (Please contact the if there are any file problems.)

Authority 1: Iowa Code § 437A.6

Date Enacted 2000


Authority 2: Iowa Code § 437A.3(27)




















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"