Iowa Admin. Code r. 261-81.2
As used in this chapter, unless the context otherwise requires:
"Authority" means the economic development authority created in Iowa Code section 15.105.
"Authority's website" means the information and related content found at www.iowaeda.com and may include integrated content at affiliate sites.
"Biomass feedstock" means the same as defined in Iowa Code section 15.316(2).
"Board" means the members of the economic development authority board appointed by the governor and in whom the powers of the authority are vested pursuant to Iowa Code section 15.105.
"Building block chemical" means the same as defined in Iowa Code section 15.316(3) as amended by 2023 Iowa Acts, Senate File 575, and also includes benzene, toluene, xylene, ethylbenzene, butanoic acid, hexanoic acid, octanoic acid, pentanoic acid, heptanoic acid, ethylene glycol, and 1,4 butanediol, or such additional molecules as may be included by the authority following the procedure in rule 261-81.8 (15).
"Director" means the director of the authority.
"Eligible business" means the same as defined in Iowa Code section 15.316(5).
"Pre-eligibility production threshold" means the same as defined in Iowa Code section 15.316(8).
"Production year" means any calendar year after the year in which the eligible business's pre-eligibility production threshold was established and in which the eligible business produces renewable chemicals.
"Program" means the renewable chemical production tax credit program administered pursuant to Iowa Code sections 15.315 through 15.322 and this chapter.
"Renewable chemical" means the same as defined in Iowa Code section 15.316(10).
Iowa Admin. Code r. 261-81.2