| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
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Tax concessions |
Energy |
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Environment related objective
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To incentivise green energy supply chain manufacturers
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Tennessee: Carbon Charge Tax Credit
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Recipients include certified green energy supply chain manufacturers. Any manufacturer that has made during the investment period a required capital investment in excess of $250 million in constructing, expanding, or remodeling a facility that is certified by the Commissioner of Revenue, Commissioner of Economic and Community Development and Commissioner of the Tennessee Economic Development Council in their sole discretion, to be a facility engaged in manufacturing a product that is necessary for the production of green energy.
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Type of measure
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Tax credit
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ICS - HS Code
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Subsidy amount
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A certified green energy supply chain manufacturer shall be allowed a carbon charge credit, against the sum total of franchise and excise tax liability, equal to any carbon tax levied by the Tennessee Valley Authority on a certified supply chain manufacturer's energy bill.
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Implementation period
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Ongoing
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
Alternative and renewable energy |
Tax concessions |
Energy |
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Environment related objective
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To provide tax credits for clean energy technology
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Tennessee: Emerging Industry and HQ Sales Tax Credit
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An emerging industry is one that promotes high-skill, high-wage jobs in high-technology areas, emerging occupations, or clean energy technology, including, but not limited to clean energy technology research and development and installation,
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Type of measure
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Tax credit
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ICS - HS Code
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Subsidy amount
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The credit is equal to the amount of sales and use tax paid to Tennessee, less the 0.5% that is earmarked for education, on the sale or use of qualified tangible personal property.
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Implementation period
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Ongoing
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
Alternative and renewable energy |
Tax concessions |
Energy |
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Environment related objective
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To incentivise green energy supply chain manufacturers
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Tennessee: Green Energy Tax Credit
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Recipients include certified green energy supply chain manufacturers. Any manufacturer that has made during the investment period a required capital investment in excess of $250 million in constructing, expanding, or remodeling a facility that is certified by the Commissioner of Revenue, Commissioner of ECD and Commissioner of TDEC, in their sole discretion, to be a facility engaged in manufacturing a product that is necessary for the production of green energy.
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Type of measure
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Tax credit
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ICS - HS Code
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Subsidy amount
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The Green Energy Tax Credit is equal to the amount by which the charge for electricity sold to the certified green energy supply chain manufacturer exceeds the charge that would have been made for such total delivered electricity if the maximum certified rate had been applied during the applicable tax year. The Maximum Certified Rate means a rate expressed as a price per kilowatt hour
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Implementation period
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Ongoing
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
Alternative and renewable energy |
Tax concessions |
Energy |
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Environment related objective
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To provide tax exemptions for ethanol and biodiesel motor fuel
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Texas: Ethanol and Biodiesel Tax Exemption
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Motor fuels tax exemption to licensed fuel sellers. TX Tax Code Section 162.204(a)(9) & Rule 3.443
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Type of measure
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Tax exemption
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ICS - HS Code
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Subsidy amount
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The exemption is only for the portion of ethanol or biodiesel that is blended into the diesel fuel otherwise subject to TX fuel tax of $0.20/gal.
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Implementation period
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Ongoing
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
Alternative and renewable energy |
Tax concessions |
Energy |
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Environment related objective
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To provide tax incentives to renewable energy businesses
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Texas: Economic Development Act – Chapter 313 (HB 1200)
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Recipients are manufacturing, R&D, or renewable energy businesses subject to franchise taxation expanding or relocating in a community.
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Type of measure
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Tax incentives
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ICS - HS Code
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Subsidy amount
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The bill works by capping the appraised value of capital investments that qualify based on a sliding scale tied to the total property wealth of the school district where the investment is made. The scale ranges from a cap of $100 million for school districts with tax bases exceeding $10 billion to a cap of $1 million for school districts with tax bases under $100 thousand.
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Implementation period
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Ongoing
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
Alternative and renewable energy |
Tax concessions |
Energy |
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Environment related objective
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To implement wind and solar energy tax exemptions and deductions
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Texas: Wind and Solar Energy Tax Exemptions and Deductions
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Franchise tax exemptions to manufacturers, sellers, or installers of solar and wind energy devices that are exclusively engaged in at least one of these activities are exempted from franchise tax after submitting AP-204 with supporting documentation. (...)
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Type of measure
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Tax exemptions and deductions
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ICS - HS Code
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Subsidy amount
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Franchise tax amounts are exempted or deducted in varying amounts.
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Implementation period
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Ongoing
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
Alternative and renewable energy |
Tax concessions |
All products/economic activities |
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Environment related objective
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To incentivise the use of solar or wind energy systems
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Texas: R&D Tax Credit
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Any qualifying taxpayer may take an allowable deduction for 5 consecutive reporting years (i.e., 60 months) after installing solar or wind energy systems to power its own facilities – offices, manufacturing, etc.
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Type of measure
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Tax credit
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ICS - HS Code
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Subsidy amount
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The amount of credit for any report equals five percent of the difference between qualified research expenses in Texas (QRET) and 50% of the average amount of QRET incurred during the three tax periods preceding the period on which the report is based. Other credit amounts vary.
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Implementation period
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Ongoing
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
Alternative and renewable energy |
Tax concessions |
Energy, Manufacturing |
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Environment related objective
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To provide tax credit to manufacturers and generators of solar, wind, geothermal, biomass, hydroelectric-related energy
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Utah: Renewable Energy Development Incentive (REDI) Tax Credit (UCA 63M 1 2803)
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Recipients must be in the solar, wind, geothermal, biomass, hydroelectric (...) industry. The incentive is for the direct manufacturing of said industry, related products, or utility scale generation in said industry. The project must create new jobs. The company must demonstrate stability and profitability. New jobs created must pay at least 125% above the county average wages within the urban area and for rural areas 100% of county wages must be paid.
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Type of measure
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Tax credit
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ICS - HS Code
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Subsidy amount
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The tax credit can be up to 100% of new state revenues over the life of the project on a post-performance basis. Typical project length is 5-10 years. The percentage and duration are set by the GOED Board.
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Implementation period
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Ongoing
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
Waste management and recycling |
Tax concessions |
Other |
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Environment related objective
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To introduce a recycling market development zone
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Utah: Recycling Market Development Zone (UCA 63M-1-1101)
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Recipients are eligible individuals and businesses operating in Recycling Market Development Zones.
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Type of measure
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Tax credit
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ICS - HS Code
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Subsidy amount
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This program provides: (1) a five percent state tax credit on machinery and equipment; (2) 20% state credit on the first $10,000 of expenditures (up to $2,000) on eligible operating costs; (3) technical assistance from economic development specialists; and (4) other local incentives. In 2013, approximately $900,000 in tax credits were issued.
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Implementation period
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Ongoing
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Keywords
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| Subsidies and Countervailing Measures |
G/SCM/N/401/USA |
United States of America |
2023 |
Alternative and renewable energy |
Tax concessions |
Energy |
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Environment related objective
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To exempt renewable energy production facilities from sales tax
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Measure description
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Coverage of the measure
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Sub–Federal Level Programs: Utah: Sales and Use Tax Exemption (59 12 104 (55))
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The recipient is a renewable energy production facility.
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Type of measure
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Tax exemption
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ICS - HS Code
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Subsidy amount
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Leases or purchases of machinery or equipment that has an economic life of five or more years that will be used to create or expand the operations of a renewable energy production facility are exempt from sales and use tax.
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Implementation period
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Ongoing
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Keywords
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