United States
                   Environmental Protection

State Incentives for Achieving  Clean  and Renewable

Energy  Development  on  Contaminated Lands

The development of clean and renewable energy on formerly used land offers many economic and environmental benefits. Combining clean and renewable energy and
contaminated land cleanup incentives can allow investors and communities to create economically viable clean and renewable energy redevelopment projects. This
document provides information about incentives in your state that can be leveraged for clean and renewable energy and development of contaminated land.
                      Incentives for Clean and Renewable  Energy
Funding (grants, loans, bonds, etc.)
Iowa Energy Center Alternate Energy Revolving Loan Program
www. energy, iastate. edu/AERLP/index.htm
Provides single, low-interest loans to individuals and organizations building
renewable energy production facilities in Iowa, including solar, biomass, small hydro,
and small and large wind turbine facilities. AERLP provides 50% of the total loan at
0% interest, with a maximum loan value of $1,000,000.

Tax Incentives (abatements, deductions, credits, etc.)
Renewable Energy Production Tax Credits
Provides a state production tax credit of 1.5 cents per kWh over 10 years for eligible
wind and certain other renewable energy facilities, including biomass and solar. Tax
credit is not available for facilities that generate energy for the owner's self-use. Tax
credit may be applied toward the state's personal income tax, business tax, financial
institutions tax, or  sales and use tax. The total amount of capacity eligible for the tax
credit is 180 MW for wind energy facilities and 20 MW for other renewable facilities.

Wind Energy Tax Credits
Offers a state production tax credit of 1.0 cent per kWh for energy sold or used
onsite by eligible wind energy facilities. Maximum total amount of wind generating
capacity eligible for the tax credits is 450 MW, and single facilities must have a
capacity of at least 2 MW to be eligible. Tax credit may be applied toward the state's
personal income tax, business income  tax, financial institutions tax, sales and use
tax, or utility replacement tax.

Wind and Solar Energy Equipment Exemption
CurrentPagelD=1&RE=1&EE= 1
Exempts from  the  state sales tax the total cost of equipment and materials used to
manufacture, install, or construct wind and solar energy systems.

Wind and Methane Gas Energy Replacement Generation Tax
CurrentPagelD=1&RE=1&EE= 1
Exempts electricity generated by methane gas conversion and wind  energy
conversion property from the replacement generation tax,  0.06 cents per kWh.

Property Tax Exemption for Methane Gas Recovery Systems
CurrentPagelD=1&RE=1&EE= 1
Exempts property  and improvements to property used to collect and convert
methane gas to energy in an operation connected with, or in conjunction with, a
publicly owned sanitary landfill from the state property tax.

Local Option for the Special Assessment of Wind Energy Devices
CurrentPagelD=1&RE=1&EE= 1
Allows cities and counties to pass ordinances to assess wind energy conversion
equipment at a special valuation for property tax purposes, beginning at 0% of the net
acquisition cost in first assessment year and increasing annually by five percentage points
to a maximum of 30% of net acquisition cost in the 7lh-19lh succeeding years.
Technical Assistance and Other Incentives	
Solar Access Easement Provisions
CurrentPagelD= 1&RE=1&EE= 1
Allows cities to create binding solar easements to protect and maintain proper access to
sunlight to operate solar energy systems.

Net Metering	
Allows customers of rate-regulated investor-owned utilities with alternative energy
generation systems to net their kWh energy production against their metered retail
kWh use, up to 500 kW of capacity. Net excess generation carried forward for use in
net metering in future months.
                            Quick Facts
  Public Benefit Fund (PBF)                         Yes D  No 0
  Renewable Portfolio Standard                     Yes 0  No D
       Set-aside of 105 MW required of two investor-owned facilities
       (MidAmerican Energy and Alliant Energy Interstate Power and Light (7PLJJ;
       voluntary goal of 1,000 MWof wind capacity by 2010. An August 2008
       order imposes conditional requirement on IPL if it proceeds with plans to
       build a coal-fired plant: additional renewable energy procurement target of
       500 MWin 2013, increasing incrementally each year toward an ultimate
       target of 1,600 MW in 2028.
  Net Metering                                      Yes 0  No D
  Interconnection Standards                        Yes 0  No D
                Electric Power Industry Generation by
                 Primary Energy Source (EIA, 2006)
     Petroleum-Fired      0.5%    Nuclear             11.2%
      Natural Gas-Fired     5.3%
      Coal-Fired          75.6%
Hydroelectric        2.0%
Other Renewables   5.4%
                         Points of Contact
   Iowa Energy Center AERLP, www.energy.iastate.edu
   Bill Haman, iec@energy.iastate.edu, (515) 294-4710
   Iowa Utilities Board, www.state.ia.us/government/com/util/
   Renewable Energy Production Tax Credits, Wind Energy Tax Credits, Solar
   Access Easement Provisions, Net Metering
   John Pearce, John.Pearce@iub.state.ia.us, (515) 281-5679
   Iowa Department of Revenue, www.bwa.govAax/
   Wind and Solar Energy Equipment Exemption
   Jim McNulty, Jim.McNulty@iowa.gov, (515) 281-6183
   Wind and Methane Gas Energy Replacement Generation Tax Exemption
   Alan Harding, Alan.Harding@iowa.gov, (515) 281-4782
   Property Tax Exemption for Methane Gas Recovery Systems, Local Option
   for Special Assessment of Wind Energy Devices
   Jim Moyle, Jim.Moyle@iowa.gov, (515) 281-7232
Information current as of November 2008; please refer to www.dsireusa.org and the state Web sites
provided, or contact the points of contact identified above for more up to date information.
                    Iowa Incentives for Clean and Renewable Energy - Page '

                    Incentives  for Development of  Contaminated Land
Funding (grants, loans, bonds, etc.)
Physical Infrastructure Assistance Program (PIAP)
Offers loans, loan guarantees, and cost shares to financially assist
capital-intensive infrastructure projects that create unique opportunities
for quality, high-wage jobs and demonstrate a statewide impact.
Applicable to brownfields projects meeting development criteria.

Hazardous Waste Remedial Fund
Provides funding for administration, site investigation, emergency
response, removals, remedial actions, operations and maintenance,
Comprehensive Environmental Response Compensation and Liability
Act (CERCLA) match, studies and design, and grants to local
governments. 75% of the fund must be used for remediation.

Tax Incentives (abatements, deductions, credits, etc.)
Tax Increment Financing (TIF)
Allows businesses to receive direct benefits from the property tax
increases caused by the added value of new facilities. Cities or counties
can reimburse response action costs (over a six-year period) by financing
direct grants or loans to the business and by offsetting the costs of public
improvements or provision of utilities to serve the new private

Limitations on Liability	
No Further Action (NFA)
Provides a NFA Certificate following assessment and implementation of
appropriate cleanup activities and/or other remedies to assure the
protection of public health and the environment for sites cleaned  under
Iowa's voluntary cleanup  program, the Land Recycling Program.  This
certificate provides limited liability protection from further regulatory action
relative to the problem(s) addressed.
             Quick Facts
                                                                    Limitations on Liability                           Yes 0 No D
                                                                    Number of State-Tracked Contaminated Properties:         512
                                                                    Includes Administrative Order, Chapter 133, Consent Order and Land Recycling
                                                                    Program Sites
                                                                    Number of EPA CERCLIS Sites:                           107
                                                                    Sites identified for potential investigation under the federal Superfund Program
                                                                    Number of EPA Brownfields Properties:                    460
                                                                    Properties being funded or addressed under the EPA Brownfields Program
                                                                    There may be some overlap among the categories listed and sites listed may not
                                                                    represent all potentially contaminated sites in Iowa.
                                                                                           Points of Contact
                                                                     Iowa Department of Economic Development
                                                                     www. iowalifechanging. com
                                                                     PIAP, TIF
                                                                     Mike Tramontina, director@iowalifechanging.com, (515) 242-4720
                                                                     Iowa Department of Natural Resources (DNR), www.iowadnr.com/
                                                                     Hazardous Waste Remedial Fund, NFA
                                                                     Mel Pins, mel.pins@dnr.state.ia.us, (515) 281-8489
Information current as of November 2008; please refer to
www.epa.gov/brownfields/pubs/st_res_prog_report.htm and the state Web sites provided,
or contact the points of contact identified above for more up to date information.
Iowa Incentives for Development of Contaminated Land - Page 2