{"data":{"id":"us-ia/iowa-code-476b.3","jurisdiction":"us-ia","citation":"Iowa Code § 476B.3","heading":"Credit amount.","body":"The wind energy production tax credit allowed under this chapter equals the product of one cent multiplied by the number of kilowatt-hours of qualified electricity sold or used for on-site consumption by the owner during the taxable year.","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.3.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"7b04ba7169bee605037d5b064525f056f8af1f4434ad7ba88ba64c6517fa1fa2","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-476b.2","next":"us-ia/iowa-code-476b.4"},"notice":"GroundRules: Original legal text. Not legal advice."}