Iowa Code Chapter 476B established a state production tax credit for energy generated by qualified wind energy facilities and sold or consumed on-site. Qualified facilities had to be placed in service between July 1, 2005, and July 1, 2012. The program capacity limit has been reached. The tax credit certificates are transferable and may be applied toward the state's individual income, corporation income, franchise, insurance premium, sales and use, or replacement tax.
Iowa Code chapter 476C established a state production tax credit for energy generated, sold, or consumed on-site by eligible wind energy facilities and certain non-wind renewable energy facilities. There is program capacity still available; however, one of the eligibility requirements is the facility had to be placed into service between July 1, 2005, and December 31, 2017, and the renewable energy purchased or produced must be generated prior to December 31, 2027. The tax credit certificates are transferable and may be applied toward the state's individual income, corporate income, franchise, insurance premium, sales and use, or replacement tax.
GovConnectIowa Online Secure Tax Portal Upgraded
The IUC has joined the Iowa Department of Revenue and other state agencies in improving GovConnectIowa, the State of Iowaβs secure online tax portal, to make it easier to do business in Iowa and to better serve Iowaβs taxpayers.
Updated educational materials, how-to guides, and tutorial videos are available to assist taxpayers and business owners at GovConnectIowa Help.
You can also view the GovConnectIowa features webinar recording to preview the available tools.
The State initially launched GovConnectIowa in November 2021. Upgrades added more tax types and functions, including the ability to apply for tax credits and manage tax credit certifications.
Renewable energy tax credits previously managed through the web-based (tax) Credit Award, Claim, and Transfer Administration System (CACTAS) are now managed in GovConnectIowa.
NOTE: Access to the CACTAS system was discontinued in October 2022 for the renewable energy tax credits.
Common Questions about CACTAS and GovConnect Iowa
Review the common questions about renewable energy tax credits through the IUC and the transition from CACTAS to GovConnect Iowa.
Qualification for tax credits
Wind and other renewable energy facilities must first receive a preliminary eligibility determination from the IUC by filing an application in the IUC's electronic filing system. Following a preliminary eligibility determination, owners of eligible facilities may apply for tax credit certificates.
Tax credit applications are issued by the Iowa Department of Revenue.
Resources
199 Iowa Administrative Code 15.19 (IUC rule for chapter 476C eligibility application process)
Information required in eligibility applications
Facilities granted preliminary eligibility determination by the IUC (Excel)
For more information, email iuc@iuc.iowa.gov or call 515-725-7300.