{"data":{"id":"us-ia/iowa-code-476b.4","jurisdiction":"us-ia","citation":"Iowa Code § 476B.4","heading":"Limitation.","body":"The wind energy production tax credit shall not be allowed for any kilowatt-hour of electricity that is sold to a related person. For purposes of this section, persons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b) of the Internal Revenue Code. In the case of a corporation that is a member of an affiliated group of corporations filing a consolidated return, such corporation shall be treated as selling electricity to an unrelated person if such electricity is sold to such a person by another member of such group.","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.4.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"595f3ddfd07c5d47f456fc77cf7d9c9e067deb39cf9f6aa3a684308520f2dc6c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-476b.3","next":"us-ia/iowa-code-476b.5"},"notice":"GroundRules: Original legal text. Not legal advice."}