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Agreement Document symbol Notifying Member Year Harmonized types of environment-related objectives Harmonized types of measures Harmonized types of sectors subject to the measure Measure description See more information
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021 Alternative and renewable energy Tax concessions Energy Second Generation Biofuel Credit
Environment related objective
To encourage the substitution of second-generation fuels produced from renewable sources for gasoline.
Measure description Coverage of the measure
Second Generation Biofuel Credit
The credit reduces the income tax liability of qualifying producers
Type of measure
Income tax concession.
 ICS - HS Code
Subsidy amount Implementation period
The tax credit expires 31 December 2021.
Keywords
Bio
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021 Alternative and renewable energy Grants and direct payments, Tax concessions Energy Biodiesel and Renewable Diesel Credit
Environment related objective
To encourage the substitution of biodiesel and renewable diesel for diesel fuel.
Measure description Coverage of the measure
Biodiesel and Renewable Diesel Credit
The small biodiesel producer credit reduces the income tax liability of qualifying producers. All other credits reduce federal income or excise tax of, or result in a direct payment to, qualifying producers, blenders, or users.
Type of measure
Income tax concession, excise tax concession, or direct payment for fuels containing biodiesel.
 ICS - HS Code
Subsidy amount Implementation period
The credit expires 31 December 2022.
Keywords
Bio
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021 Alternative and renewable energy Grants and direct payments, Tax concessions Energy Alternative Fuel Mixture Credit
Environment related objective
To encourage the substitution of alternative fuels for gasoline and diesel fuel.
Measure description Coverage of the measure
Alternative Fuel Mixture Credit
The credit reduces the excise tax of, or results in direct payment to, qualifying producers, blenders, or users.
Type of measure
Excise tax concession or direct payment for fuels containing an alternative fuel mixture.
 ICS - HS Code
Subsidy amount Implementation period
The tax credit expires on 31 December 2021.
Keywords
Energy
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021
Alternative and renewable energy, Climate change…
Alternative and renewable energy, Climate change mitigation and adaptation
 Tax concessions Energy Advanced Energy Property Credit
Environment related objective
To stimulate economic growth, create jobs, and reduce greenhouse gas emissions by supporting investments in green energy manufacturing.
Measure description Coverage of the measure
Advanced Energy Property Credit
Green energy manufacturing
Type of measure
The credit reduces federal income taxes for taxpayers investing in qualified projects.
 ICS - HS Code
Subsidy amount Implementation period
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.
Keywords
Emissions
Energy
Green
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021 Alternative and renewable energy Tax concessions Energy Energy Production Credit
Environment related objective
To encourage the development of clean or renewable electricity and to encourage production of refined coal and Indian coal.
Measure description Coverage of the measure
Energy Production Credit
The credit reduces federal income taxes for taxpayers producing renewable electricity from qualified sources or taxpayers producing Indian coal and certain types of refined coal.
Type of measure
Income tax concession.
 ICS - HS Code
Subsidy amount Implementation period
The provision applies to renewable energy facilities for which construction began before the end of 2021. The provision applies to eligible wind facilities that begin construction before the end of 2021, with the tax credit phasing out for facilities that begin construction after 31 December 2016. Refined coal facilities must be placed in service after October 22, 2004 and before January 1, 2012. The Indian coal credit applies to coal produced and sold during the 16-year period beginning on January 1, 2006 (through 2021).
Keywords
Clean
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021 Alternative and renewable energy Tax concessions Energy Energy Investment Credit
Environment related objective
To encourage the development of clean or renewable electricity.
Measure description Coverage of the measure
Energy Investment Credit
The credit reduces federal income taxes for taxpayers investing in qualifying energy property.
Type of measure
Income tax concession.
 ICS - HS Code
Subsidy amount Implementation period
Different implementation periods based on the type of renewable energy construction
Keywords
Clean
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021 Alternative and renewable energy Grants and direct payments Energy
Energy Grant in Lieu of the Energy Production…
Energy Grant in Lieu of the Energy Production Credit or the Energy Investment Credit
Environment related objective
To encourage the development of clean or renewable electricity.
Measure description Coverage of the measure
Energy Grant in Lieu of the Energy Production Credit or the Energy Investment Credit
The direct payment is available to businesses that invest in qualified renewable energy projects.
Type of measure
Direct payment.
 ICS - HS Code
Subsidy amount Implementation period
The provision applies to projects on which construction began before the end of 2011.
Keywords
Clean
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021 Alternative and renewable energy Grants and direct payments, Tax concessions Energy
Credit for Holding New Clean Renewable Energy…
Credit for Holding New Clean Renewable Energy Bonds
Environment related objective
To provide governmental bodies and mutual or cooperative electric companies access to interest-subsidized borrowing for renewable energy facilities
Measure description Coverage of the measure
Credit for Holding New Clean Renewable Energy Bonds
Assistance is provided to (1) public power providers, (2) cooperative electric companies, (3) governmental bodies, (4) CREB lenders, or (5) not-for-profit electric utilities that have received a loan or a loan guarantee under the Rural Electrification Act. Applicants
Type of measure
Income tax concession to bondholders or a direct payment to bond issuers.
 ICS - HS Code
Subsidy amount Implementation period
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.
Keywords
Clean
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021 Energy conservation and efficiency Grants and direct payments, Tax concessions Energy
Credit for Holding Qualified Energy Conservation…
Credit for Holding Qualified Energy Conservation Bonds
Environment related objective
To provide governmental entities, including tribal governments, access to interest-subsidized borrowing for energy conservation projects.
Measure description Coverage of the measure
Credit for Holding Qualified Energy Conservation Bonds
Assistance is provided to state and local government. The national volume cap was allocated in 2009, with unused QECB volume cap carried forward indefinitely
Type of measure
Income tax concession to bondholders or a direct payment to bond issuers or direct payment.
 ICS - HS Code
Subsidy amount Implementation period
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.
Keywords
Conservation
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/USA United States of America 2021 Climate change mitigation and adaptation Tax concessions Other
Carbon Oxide Sequestration Credit: Taxpayers may…
Carbon Oxide Sequestration Credit:
Taxpayers may claim a tax credit for the capture and transport of carbon dioxide from an industrial source for use in enhanced oil recovery or for permanent storage in a geologic formation. For capture equipment placed in service before 9 February 2018 the credit was $20 per metric ton of qualified carbon dioxide that is captured by the taxpayer at a qualified facility and disposed of in secure geological storage. The credit is $10 per metric ton of qualified carbon dioxide that is captured by the taxpayer at a qualified facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of in secure geologic storage. The credit was adjusted annually for inflation. The credit applied with respect to qualified carbon dioxide before the end of the calendar year in which 75 million metric tons of qualified carbon dioxide had been captured or disposed of or used as a tertiary injectant. This credit was authorized in section 45Q of the Internal Revenue Code by the Emergency Economic Stabilization Act of 2008.
As amended by the Bipartisan Budget Act of 2018, taxpayers may claim a credit over a 12-year period for the capture of carbon oxide for eligible carbon capture equipment originally place in service on or after 9 February 2018 and before 1 January 2024. The credit is $12.83 per metric ton in 2017 and increases annually to $35 per metric ton in 2026 for carbon oxide that is captured by the taxpayer at a qualified facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of in a secure geologic storage. The credit is $22.66 per metric ton in 2017 and increases annually to $50 per metric ton in 2026 for carbon oxide that is captured by the taxpayer at a qualified facility and disposed of in secure geological storage.
Environment related objective
The purpose of the carbon oxide sequestration credit is to provide an incentive for the secure geological storage of qualified carbon oxide.
Measure description Coverage of the measure
Carbon Oxide Sequestration Credit:
Taxpayers may claim a tax credit for the capture and transport of carbon dioxide from an industrial source for use in enhanced oil recovery or for permanent storage in a geologic formation. For capture equipment placed in service before 9 February 2018 the credit was $20 per metric ton of qualified carbon dioxide that is captured by the taxpayer at a qualified facility and disposed of in secure geological storage. The credit is $10 per metric ton of qualified carbon dioxide that is captured by the taxpayer at a qualified facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of in secure geologic storage. The credit was adjusted annually for inflation. The credit applied with respect to qualified carbon dioxide before the end of the calendar year in which 75 million metric tons of qualified carbon dioxide had been captured or disposed of or used as a tertiary injectant. This credit was authorized in section 45Q of the Internal Revenue Code by the Emergency Economic Stabilization Act of 2008.
As amended by the Bipartisan Budget Act of 2018, taxpayers may claim a credit over a 12-year period for the capture of carbon oxide for eligible carbon capture equipment originally place in service on or after 9 February 2018 and before 1 January 2024. The credit is $12.83 per metric ton in 2017 and increases annually to $35 per metric ton in 2026 for carbon oxide that is captured by the taxpayer at a qualified facility, used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of in a secure geologic storage. The credit is $22.66 per metric ton in 2017 and increases annually to $50 per metric ton in 2026 for carbon oxide that is captured by the taxpayer at a qualified facility and disposed of in secure geological storage.
The credit reduces federal income taxes for taxpayers sequestering qualifying carbon oxide in permanent storage.
Type of measure
Income tax concession.
 ICS - HS Code
Subsidy amount Implementation period
This credit was authorized in section 45Q of the Internal Revenue Code by the Emergency Economic Stabilization Act of 2008. As amended by the Bipartisan Budget Act of 2018, Taxpayers may claim a credit over a 12-year period for the capture of carbon oxide for eligible carbon capture equipment originally placed in service on or after 9 February 2018 and before 1 January 2024.
Keywords
Climate