AIR - Normally considered eligible (Rule 11.6(3)a)
Page 5
(1) Inertial separators (cyclones, etc.)
(2) Wet collection devices (scrubbers)
(3) Electrostatic precipitators
(4) Cloth filter collectors (baghouses)
(5) Direct fired afterburners
(6) Catalytic afterburners
(7) Gas absorption equipment
(8) Vapor condensers
(9) Vapor recovery system
(10) Floating roofs for storage tanks
(11) Controlled flare stacks
(12) Fugitive dust controls (such as enclosures or spray systems).
(13) Standby systems and spare parts such as cloth dust collector bags, nozzles and minor spare parts, required for the continuous
operation of other pollution control property.
(14) Combinations of the above.
(15) Sampling or monitoring equipment for air contaminants for which there are standards where such equipment is owned and operated
by the owner of the source of air contaminants, and the results from the use of such equipment are submitted to the department.
AIR - Normally considered ineligible (Rule 11.6(3)b)
(1) Land purchased or held as a site for pollution control property.
(2) Property which is constructed or installed in order to circumvent the rules of the department.
(3) Incinerators, provided that features added to or incorporated in incinerators for pollution control may be eligible.
(4) Solid waste compactors used in place of incinerators or open burning.
(5) Replacement boilers or changeovers in fuels unless made in compliance with an emissions reduction program approved by the
Department of Natural Resources of the State of Iowa and unless in compliance with a schedule approved by the Environmental
Protection Agency.
(6) Consumable or process materials (e.g., in low sulfur coal purchased to replace higher sulfur content coal, or chemicals used in
treatment).
(7) Process changes even if the taxpayer utilizes a process known to be “cleaner” than the previous process (e.g., replacing a cupola
with an electric induction furnace, since both methods are used primarily for the production of iron and not for air pollution
control).
(8) Property installed for the protection of employees from air contaminants inside commercial and industrial plants, works or shops
under the jurisdiction of chapters 88 and 91 of the Code.
WATER - Normally considered eligible (Rule 11.6(3)c)
(1) Pretreatment facilities such as those which neutralize or stabilize sewage, industrial waste or other waste from a point immediately
preceding the point of such treatment, including necessary pumping and transmitting facilities.
(2) Treatment facilities such as those which neutralize or stabilize sewage, industrial waste or other waste from a point immediately
preceding the point of such treatment to a point of disposal, including the necessary pumping and transmitting facilities.
(3) Improvements to real property, e.g., ancillary devices and facilities such as lagoons, ponds and structures for the storage and/or
treatment of sewage, industrial waste or other waste from a plant or other property.
(4) Standby systems or spare parts which are required for the continuous operation of other pollution control property.
(5) Property which exclusively conveys or transports accumulated sewage, industrial waste or other recovered materials as an integral
part of the control operation.
(6) A building which performs no function other than housing or sheltering other pollution control property.
(7) Sampling or monitoring equipment for water pollutants for which there are standards where such equipment is owned and operated
by the owner of the source of water pollutants, -and the results from the use of such equipment are submitted to the department.
(8) Property which dissipates heat (e.g.-cooling towers).
WATER - Normally considered ineligible (Rule 11.6(3)d)
(1) Land purchased or held as a site for pollution control property or for land disposal of waste material.
(2) Property which merely dilutes sewage, industrial waste, or other waste (including heat) unless required by the department.
(3) Consumable or process materials (e.g. chemicals used in treatment).
(4) Licensed motor vehicles used to transport accumulated sewage, industrial waste, other waste or recovered materials.
RECYCLING - (Rule 11.6(1))
Personal property or improvements to real property or any portion of the property, used primarily in the manufacturing process and
resulting directly in the conversion of waste glass, waste plastic, wastepaper products, waste paperboard, or waste wood products into
new raw materials or products composed primarily of recycled material is considered recycling property.
COPIES OF RULES
Copies of departmental rules may be obtained from the Records Section of the Department
54-064e (5/26/06)
of Natural Resources, Wallace Building, Des Moines, Iowa 50319.