House File 645 S-3220 Amend the amendment, S-3215, to House File 645, as 1 passed by the House, as follows: 2 1. Page 3, before line 44 by inserting: 3 < Sec. ___. Section 476C.1, subsection 8, Code 2015, 4 is amended to read as follows: 5 8. “Heat for a commercial purpose” means the heat in 6 British thermal unit equivalents from refuse-derived 7 fuel, methane, or other biogas produced in this state 8 either for commercial use by a producer for on-site 9 consumption or sold to a purchaser of renewable energy 10 for use for a commercial purpose in this state or for 11 use by an institution in this state. For purposes of 12 this chapter, “heat for a commercial purpose” includes 13 heat captured during the generation of electricity 14 using methane gas or other biogas produced by a 15 biogas recovery facility when such heat is used for a 16 commercial purpose for which fuel or electricity would 17 otherwise be consumed. 18 Sec. ___. Section 476C.2, subsection 1, Code 2015, 19 is amended to read as follows: 20 1. A producer or purchaser of renewable energy may 21 receive renewable energy tax credits under this chapter 22 in an amount equal to the sum of the following: 23 a. one One and one-half cents per kilowatt-hour of 24 electricity , or . 25 b. four Four dollars and fifty cents per million 26 British thermal units of heat for a commercial purpose , 27 or . 28 c. four Four dollars and fifty cents per million 29 British thermal units of methane gas or other biogas 30 used to generate electricity, or unless renewable 31 energy tax credits are claimed for such electricity 32 under paragraph “a” . 33 d. one One dollar and forty-four cents per one 34 thousand standard cubic feet of hydrogen fuel generated 35 by and purchased from an eligible renewable energy 36 facility or used for on-site consumption by the 37 producer. > 38 2. Page 5, after line 21 by inserting: 39 < 5. The sections of this Act amending section 40 476C.1, subsection 8, and section 476C.2, subsection 1, 41 apply retroactively to January 1, 2014, for tax years 42 beginning on or after that date. > 43 3. By renumbering as necessary. 44 ______________________________ RANDY FEENSTRA -1- S3215.2208 (2) 86 rn/sc 1/ 1 #1. #2. #3.