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Recipients are plants with a production capacity of 30 million gallons.

Recipients are projects focused on increasing the utilization of renewable energy and support renewable energy technologies.

Primary recipients are utility scale wind projects of at least .5MW of nameplate capacity. However, depending on the applicant, one or multiple smaller projects may be selected for support.

Grants are provided for the construction of new biofuels production facilities with a capacity of at least 30 million gallons per year.

Recipients are alternative energy production facilities and small hydro facilities, both defined at Iowa Code 476.42.

Recipients include a producer or purchaser of energy from an eligible renewable energy facility approved by the Iowa Utilities Board. A power purchase agreement is signed between the purchaser and producer which sets forth which party will receive the tax credit.

Recipients are qualifying installations of solar energy infrastructure.

Recipients own a "qualified facility," defined as a facility the produces electricity from wind that is located in Iowa, was originally placed in service on or after July 1, 2005, but before July 1, 2012, and is approved by the local board of supervisors and the Iowa Utilities Board.

Companies physically located in Iowa producing one of 30 high value chemicals derived from biomass feedstocks.

Recipients are "major recycling projects" where the taxpayer:

1) invests more than $10,000,000 in recycling or composting equipment; 2) has 750 or more full time employees and pays more than 300% of the federal minimum wage; and 3) has plant and equipment with a total cost of over $500,000,000.