The Utilities Board adopted amendments to Iowa Admin. Code r.15.19 and .21 regarding renewable energy tax credits. Among other changes, the amendments will extend the last year for tax credit issuance from 2024 to 2026 and allow cogeneration facilities associated with an ethanol plant to receive tax credits for heat and power generation. This adoption will reflect legislative changes to Iowa Code §476C without revision. The amendments will go into effect December 17, 2014. See https://www.legis.iowa.gov/docs/aco/bulletin/11-12-2014.pdf (pp. 871-873).