Iowa Fertilizer Company has a lot riding on the anticipated early 2017 opening of its plant in Wever, Iowa. The company has invested roughly 2 billion dollars in the northern Lee County Plant and several construction issues have put the opening behind schedule. However, the company is also waiting on several large-scale tax breaks that will not kick in until the plant is fully operational. Iowa Fertilizer Company will receive 107 million dollars in tax breaks from the state of Iowa as well as 133 million in tax abatements from Lee County. The Federal government has also qualified the plant for an estimated 300 million dollars in tax exempt bonds. In late December, the IFC announced that construction on the plant was roughly 98 percent complete and expected the plant to begin full operations in early 2017.