{"data":{"id":"us-ia/iowa-code-476b.2","jurisdiction":"us-ia","citation":"Iowa Code § 476B.2","heading":"General rule.","body":"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.","path":["Title XI - NATURAL RESOURCES (Ch. 455 - 485)","Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/476B.2.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"ec3235f4a4adc27e6aa05ee899aaaabe972cda14ef95a6ddfaf186d0f36eb788","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-476b.1","next":"us-ia/iowa-code-476b.3"},"notice":"GroundRules: Original legal text. Not legal advice."}