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.