Search

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: MI
- Authority: Dept. of Treasury
- Form of subsidy: Michigan NextEnergy Authority (MNEA) (tax incentives)
- Objective: Promote the development of alternative energy technologies and to provide tax incentives for business activities and property related to the research, development, and manufacturing of those technologies
- Recipients: Taxpayers engaged in R&D or manufacturing of alternative energy technology and certified as eligible by the MNEA
- Description : Taxpayers engaged in R&D or manufacturing of alternative energy technology and certified as eligible by the MNEA may claim a non-refundable credit against their single business tax liability. Personal property that is certified by the MNEA as Alternative Energy Personal Property (AEPP) is exempt from the collection of personal property taxes. An Alternative Energy Zone (AEZ) has been created within Wayne State University's Research and Technology Park in Detroit to promote the research, development, and manufacturing of Alternative Energy Technologies. Businesses engaged in one of those qualifying activities and located within the AEZ will enjoy the full range of Renaissance Zone tax benefits. Alternative energy technology companies located in the AEZ may also be eligible for a refundable payroll credit on their SBTb
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: MI
- Authority: Michigan Economic Development Corporation
- Form of subsidy: Centres of Energy Excellence Program (grants)
- Objective: Promote the development, acceleration and sustainability of energy sectors
- Recipients: For profit companies showing they promote new and developing industry sectors in the energy field in the state
- Description : New and developing industry sectors where state has a competitive advantage and barriers exist to the commercialization of technology within the new and developing industry sector. US$30 million in total has been authorized from the 21st Century Jobs Trust Fund. Grants are provided to match federal funding of up to 50% of the total project costs
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: MI
- Authority: Michigan Economic Development Corporation
- Form of subsidy: Renewable energy renaissance zones (tax exemption)
- Objective: Assist in the development of a strong renewable energy industry
- Recipients: Zones located anywhere in Michigan
- Description : Companies must maintain a renewable energy facility. Companies located in a renaissance zone do not pay Michigan business tax, state education tax, personal and real property taxes and local income tax
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: MI
- Authority: Michigan Compiled Laws 207.552 and 207.803
- Form of subsidy: Alternative fuel development property tax exemption (tax exemption)
- Objective: Certain property tax exemptions apply to industrial property used for, inter alia, high-technology activities or creation or synthesis of biodiesel fuel
- Recipients: High-technology activities include those related to advanced vehicle technologies
- Description : Advanced vehicle technologies include electric, hybrid, or alternative fuel vehicles and their components. The amount varies. Industrial facility exemption certificate for the property to be obtained from the State Tax Commission
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: MS
- Authority: Mississippi Development Authority/ Dept. of Revenue
- Form of subsidy: Clean Energy Initiative Incentive Program (tax exemption)
- Objective: Encourage clean energy component manufacturers to locate or expand in Mississippi
- Recipients: Companies manufacturing systems or components used in generation of renewable or alternative energy
- Description : Companies must invest at least US$50 million, and create at least 250 jobs in the state. 10‑year exemption from income and franchise tax and a sales and use tax exemption from the beginning of the project until three months after the start of commercial production
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: MO
- Authority: Dept. of Agriculture/Dept. of Revenue
- Form of subsidy: Missouri Qualified Fuel Ethanol Producer Fund (grant)
- Objective: Promote in-state, cooperatively owned biofuels production to increase home-grown production of ethanol and biofuels
- Recipients: Producers at least 51% owned by agricultural producers
- Description : The agricultural producers must be actively engaged in agricultural production for commercial purposes in the state. Ethanol incentives include a payment of US$0.20/gallon for the first 12.5 million and US$0.05/gallon for the next 12.5 million gallons
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: MT
- Authority: Montana Code Annotated 15-6-138
- Form of subsidy: Ethanol facility tax exemption
- Objective: Support ethanol production
- Recipients: Manufacturers of ethanol
- Description : All manufacturing machinery, fixtures, equipment, and tools used for the production of ethanol from grain during the construction on an ethanol manufacturing facility and for 10 years after initial production of ethanol from the facility are exempt from taxation
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: NE
- Authority: Dept. of Revenue
- Form of subsidy: Ethanol tax credit
- Objective: Support ethanol producers
- Recipients: Ethanol producers
- Description : Credit is $0.18/gallon
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: NJ
- Authority: New Jersey Economic Development Authority/ Board of Public Utilities
- Form of subsidy: Edison Innovation Clean Energy Manufacturing Fund (CEMF) (mixed financing)
- Objective: Encourage the manufacturing of energy efficient and renewable energy products in New Jersey
- Recipients: Manufacturer of Class I renewable energy or energy efficiency systems, products or technologies
- Description : Funding under two separate components: (a) Project Assessment and Design Grant: up to US$300,000, not to exceed 10% of total CEMF project funds requested, as a grant to assist with the manufacturing site identification, procurement, design, and permits. 20% available up front as seed funds at closing; (b) Project Construction and Operation Loan: up to US$3 million as a ten-year, 2% interest loan with repayments to start at beginning of 4th year, to support site improvements, equipment purchases, and facility construction/completion. One-third of loan (up to US$1 million) may convert to a performance grant if company specific business and tech milestones are met during first 3 years. Maximum half the funds advanced prior to commercial production
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: NJ
- Authority: New Jersey Economic Development Authority
- Form of subsidy: Edison Innovation Green Growth Fund (mixed)
- Objective: Advance newly discovered energy efficient, renewable energy or supply chain products assisting Class I renewable energy or energy efficient technologies to become competitive
- Recipients: Technology companies with Class I renewable energy or energy efficiency products or systems
- Description : Class I renewable energy or energy efficient technologies to become competitive with traditional sources of electric generation. Products or systems that have achieved "proof of concept" and successful independent beta results, have begun generating commercial revenues, and will receive 1:1 match funding by time of loan closing. Loans up to US$2 million with a performance grant component
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.