Funding Resources

IA Methane Energy Replacement Generation Tax Exmp.
Type of Incentive	Tax
Eligible States	IA
Eligible Technology	Backpressure Turbine, Boiler, Combustion Turbine, Condensing Turbine, Extracting Turbine, Fuel Cell, Microturbine, Other, Reciprocating Engine, Heat Recovery Generator, Stirling Engine
Eligible Fuel	Biogas, Biomass, Other
Eligible Project Size	All (MW)
Number of Awards
Size of Award	Iowa imposes a replacement generation tax of 0.06 cents ($0.0006) per kWh on various forms of electricity generated within the state. This tax is imposed in lieu of a property tax on generation facilities. All energy generated by methane gas conversion property (including digester gas facilities) and wind energy conversion property is exempt from the replacement generation tax.
Start Date	1/1/2000
End Date
Minimum Efficiency(%)
Additional Information	Applications must be filed with the assessing authority not later than February 1, of each year for which the exemption is requested on forms provided by the Department of Revenue and Finance. * The start date of 1/1/2000 is an estimate. There is no specified credit end date.
Web Site	http://coolice.legis.state.ia.us/Cool-ICE/ default.asp?category=billinfo&service=IowaCode&ga=82&input=437A.6
Primary Contact	Alan Harding 1305 E. Walnut Des Moines, IA 50319 U.S.A. Alan Harding (Alan.Harding@iowa.gov) (515) 281-4782