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:
In addition, large hydroelectric generators (100 megawatts or more) pay a reduced generation tax equivalent to $0.000001847 per kWh.
|Incentive Type:||Corporate Tax Exemption|
|Administrator:||Iowa Department of Revenue|
|Eligible Renewable/Other Technologies:||
100% exemption for self-generators, landfill gas and wind
Reduced rate for large hydro
|Name:||Iowa Code § 437A.3(27) & 437A.6|
|Name:||Iowa Department of Revenue|
Hoover State Office Building - 1st Floor 1305 E. Walnut
Des Moines IA 50319
This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.
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