Iowa Code

Iowa Code § 437A.2 (2026)

Purposes

✓ current as of July 2026

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The purposes of this chapter are to replace property taxes imposed on electric companies, natural gas companies, electric cooperatives, and municipal utilities with a system of taxation which will remove tax costs as a factor in a competitive environment by imposing like generation, transmission, and delivery taxes on similarly situated competitors who generate, transmit, or deliver electricity or natural gas in the same competitive service area, to preserve revenue neutrality and debt capacity for local governments and taxpayers, to preserve neutrality in the allocation and cost impact of any replacement tax among and upon

Tue Dec 09 22:11:34 2025 Iowa Code 2026, Chapter 437A (37, 2) §437A.2, TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS 2\n\nconsumers of electricity and natural gas in this state, and to provide a system of taxation which reduces existing administrative burdens on state government. 98 Acts, ch 1194, §3, 40

Notes of Decisions

Cited in 2 cases, 2015–2015 · leading case: Lscp, Lllp v. Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue, 861 N.W.2d 846 (Iowa 2015).

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Lscp, Lllp v. Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue, 861 N.W.2d 846 (Iowa 2015). · cites it 8× “1194, § 3 (codified at Iowa Code § 437A.2 (1999)). The new framework took effect January 1, 1999.”

Amended June 12, 2015 LSCP, LLLP Vs. Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue (Iowa 2015). · cites it 7× “1194, § 3 (codified at Iowa Code § 437A.2 (1999)). The new framework took effect January 1, 1999.”

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