DES MOINES, Iowa (AP) — Companies trying to expand high-speed Internet in Iowa say a key part of Gov. Terry Branstad’s new broadband law is not formally in effect, and that could hinder their future projects in the state. At the heart of the 2015 law is a 10-year property tax exemption for service providers who build new broadband infrastructure in limited areas. More than six months later, those companies are waiting for the Iowa Department of Revenue to write rules to apply for the exemption.

The law specifies an annual Feb. 1 deadline for applications to be submitted, though there is some flexibility for seeking tax relief up to two years later. Department spokeswoman Victoria Daniels says the agency hopes to provide a draft of the rules soon, but the process may take months.