S-3221

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

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ROBERT M. HOGG