| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Tax concessions |
Energy |
Second Generation Biofuel Credit |
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Environment related objective
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To encourage the substitution of second generation fuels produced from renewable sources for gasoline.
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Measure description
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Coverage of the measure
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Second Generation Biofuel Credit
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Producers of second generation fuels from renewable sources
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The tax credit expired 31 December 2016
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Grants and direct payments, Tax concessions |
Energy |
Biodiesel and Renewable Diesel Credit |
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Environment related objective
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To encourage the substitution of biodiesel and renewable diesel for diesel fuel.
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Measure description
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Coverage of the measure
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Biodiesel and Renewable Diesel Credit
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Qualifying small biodiesel producer, blenders, or users
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Type of measure
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Income tax concession, excise tax concession, or direct payment for fuels containing biodiesel
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The credit expired 31 December 2016
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Grants and direct payments, Tax concessions |
Energy |
Alternative Fuel Mixture Credit |
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Environment related objective
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To encourage the substitution of alternative fuels (including liquefied petroleum gas, P Series fuels, compressed or liquefied natural gas, liquefied hydrogen, liquefied fuel derived from coal through the Fischer-Tropsch process, compressed or liquefied gas derived from biomass, or liquid fuel derived from biomass) for gasoline and diesel fuel.
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Measure description
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Coverage of the measure
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Alternative Fuel Mixture Credit
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Qualifying producers, blenders, or users
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Type of measure
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Excise tax concession or direct payment
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The tax credit expired 31 December 2016
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
|
Tax concessions, Investment measures |
Energy, Manufacturing |
Advanced Energy Property Credit |
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Environment related objective
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To stimulate economic growth, create jobs, and reduce greenhouse gas emissions by supporting investments in green energy manufacturing.
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Measure description
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Coverage of the measure
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Advanced Energy Property Credit
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Investors in qualified advanced energy project that re-equips, expands, or establishes a manufacturing facility for production, including: (1) property designed to be used to produce energy from renewable resources; (2) fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric vehicles; (3) electric grids to support the transmission of intermittent sources of renewable energy; (4) property designed to capture and sequester carbon dioxide; (5) property designed to refine or blend renewable fuels or to produce energy conservation technologies; (6) qualified plug-in electric drive motor vehicles, qualified plug in electric vehicles, or components which are designed specifically for use with such vehicles; and (7) other advanced energy property designed to reduce greenhouse gas emissions.
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Type of measure
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Credit to reduce federal income taxes
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: There is a 1-year period from the time of acceptance for the taxpayer to satisfy the requirements for certification, and then a 3-year period from the time of certification to place the property in service. The placed-in-service deadline for most projects is 2017.
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Keywords
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Emissions
Energy
Green
Renewable
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| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Tax concessions |
Energy |
Energy Production Credit |
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Environment related objective
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To encourage the development of clean or renewable electricity.
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Measure description
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Coverage of the measure
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Energy Production Credit
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Certain electricity producers from wind energy, biomass, geothermal energy, solar energy, small irrigation power, municipal solid waste, or qualified hydropower and sold to an unrelated party
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The provision applies to projects other than wind for which construction began before the end of 2016. The provision applies to eligible wind projects that begin construction before the end of 2019, with the tax credit phasing out for projects that begin construction after 31 December 2016.
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Keywords
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Bio
Clean
Energy
Renewable
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| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Tax concessions, Investment measures |
Energy |
Energy Investment Credit |
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Environment related objective
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To encourage the development of clean or renewable electricity.
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Measure description
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Coverage of the measure
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Energy Investment Credit
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Investors in solar and geothermal energy property, qualified fuel cell power plants, stationary microturbine power plants, geothermal heat pumps, small wind property, and combined heat and power property.
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The credit expired for investments made after 31 December 2016 except for solar energy projects that begin construction before 1 January 2022 and are placed in service before 1 January 2024. Solar energy projects that begin construction after 31 December 2019 are eligible for a diminished credit.
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Grants and direct payments, Investment measures |
Energy |
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Environment related objective
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To encourage the development of clean or renewable electricity.
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Measure description
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Coverage of the measure
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Energy Grant In Lieu Of The Energy Production Credit Or The Energy Investment Credit
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Investors in qualified renewable energy projects
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Type of measure
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Direct payment
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The provision applies to projects on which construction began before the end of 2011
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Grants and direct payments, Tax concessions |
Energy |
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Environment related objective
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To provide governmental bodies and mutual or cooperative electric companies access to interest-subsidized borrowing for renewable energy facilities. The facilities qualifying for CREB financing include wind, geothermal, biomass, solar, landfill gas, trash combustion, refined coal production, and hydropower.
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Measure description
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Coverage of the measure
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Credit for Holding New Clean Renewable Energy Bonds (CREBs)
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Public power providers; cooperative electric companies; governmental bodies; CREB lenders; or not-for-profit electric utilities that have received a loan or a loan guarantee under the Rural Electrification Act
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Type of measure
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Income tax concession to bondholders or a direct payment to bond issuers
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The quantity of bonds that may be issued is capped. If the bonds are not issued within 3 years the authority reverts back to the Internal Revenue Service. The credit is available for eligible bonds for the term of the bond, approximately 15 to 17 years.
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
|
Grants and direct payments, Tax concessions |
Energy |
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Environment related objective
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To provide governmental entities, including tribal governments, access to interest-subsidized borrowing for energy conservation projects. Conservation projects include, but are not limited to, renewable energy generation, energy conservation in public buildings, green community program, research and development, and demonstration projects. Projects may be privately owned.
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Measure description
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Coverage of the measure
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Credit for Holding Qualified Energy Conservation Bonds (QECBs)
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State and local government
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Type of measure
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Income tax concession to bondholders or a direct payment to bond issuers or direct payment.
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The quantity of bonds that may be issued is capped. This cap was allocated to the states and local governments and is available indefinitely until the bonds are issued. The credit is available for eligible bonds for the term of the bond, approximately 15 to 17 years.
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Keywords
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Conservation
Energy
Renewable
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| Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Sustainable fisheries management |
Grants and direct payments |
Fisheries |
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Environment related objective
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To carry on activities for the conservation of fishery resources in the Columbia River Basin. The Mitchell Act specifically directs the establishment of salmon hatcheries, the conduct of engineering and biological surveys and experiments, and the installation of fish protective devices. The major objective of this program has traditionally been to mitigate the negative effects of lost salmon habitat caused primarily by the building of dams for hydroelectric power, irrigation projects, and flood control, and also by other land-use factors, such as agriculture, logging, and urban development.
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Measure description
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Coverage of the measure
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Columbia River Fishery Development Program (Mitchell Act)
With the listing of many of the Columbia River Basin salmon and steelhead populations under the Endangered Species Act, substantial changes have been and will continue to be required of the Mitchell Act Program. The Mitchell Act final environmental impact statement (EIS) was finalized in September 2014 and now provides a basis to inform the policy direction for distribution of annual Mitchell Act hatchery funding
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State agencies (Washington Dept. of Fish and Wildlife [WDFW], Oregon Dept. of Fish and Wildlife [ODFW]) and tribal hatcheries (Confederated Tribes and Bands of the Yakima Nation [YN]); irrigation screens (Idaho Dept. of Fish and Game [IDFG]); U.S. Fish and Wildlife Service (USFWS); Nez Perce Tribe (NPT)
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Type of measure
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Annual and non-competitive grants; Funds grants
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: Indefinite
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Keywords
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Conservation
Endangered
Environment
Fish
Natural resources
Wildlife
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