House
File
645
S-3221
Amend
the
amendment,
S-3215,
to
House
File
645,
as
1
passed
by
the
House,
as
follows:
2
1.
Page
3,
by
striking
lines
37
through
43
and
3
inserting:
4
<
Sec.
___.
Section
476C.1,
subsection
6,
paragraph
5
b,
subparagraph
(4),
Code
2015,
is
amended
to
read
as
6
follows:
7
(4)
An
electric
cooperative
association
organized
8
pursuant
to
chapter
499
that
sells
electricity
to
9
end
users
located
in
this
state
,
a
municipally
owned
10
city
utility
as
defined
in
section
362.2,
or
a
public
11
utility
subject
to
rate
regulation
pursuant
to
chapter
12
476
.
>
13
2.
Page
3,
line
46,
by
striking
<
annual
>
14
3.
Page
3,
line
50,
after
<
and
>
by
inserting
<
,
15
annually,
>
16
4.
Page
4,
line
3,
by
striking
<
annual
>
17
5.
Page
4,
line
8,
by
striking
<
annually
>
18
6.
Page
4,
line
9,
by
striking
<
annual
>
19
7.
Page
4,
line
16,
by
striking
<
annual
>
20
8.
Page
4,
line
18,
after
<
is
>
by
inserting
<
,
21
annually,
>
22
9.
Page
4,
line
21,
by
striking
<
annual
>
23
10.
Page
4,
line
25,
by
striking
<
annually
>
24
11.
Page
4,
line
26,
after
<
facilities
>
by
25
inserting
<
with
a
generating
capacity
of
one
and
26
one-half
megawatts
or
less
>
27
12.
Page
4,
line
28,
by
striking
<
subparagraph
>
and
28
inserting
<
subparagraphs
(4)
and
>
29
13.
Page
4,
after
line
47
by
inserting:
30
<
Sec.
___.
Section
533.329,
subsection
2,
31
Code
2015,
is
amended
by
adding
the
following
new
32
paragraphs:
33
NEW
PARAGRAPH
.
l.
The
moneys
and
credits
tax
34
imposed
under
this
section
shall
be
reduced
by
a
wind
35
energy
system
tax
credit
allowed
under
section
422.11K.
36
NEW
PARAGRAPH
.
m.
The
moneys
and
credits
tax
37
imposed
under
this
section
shall
be
reduced
by
a
38
solar
energy
system
tax
credit
allowed
under
section
39
422.11L.
>
40
14.
Page
5,
before
line
22
by
inserting:
41
<
5.
The
section
of
this
Act
enacting
section
42
533.329,
subsection
2,
paragraphs
“l”
and
“m”,
applies
43
retroactively
to
January
1,
2015,
for
tax
years
44
beginning
on
or
after
that
date.
>
45
15.
By
renumbering
as
necessary.
46
______________________________
ROBERT
M.
HOGG
-1-
S3215.2217
(3)
86
rn/sc
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