Search

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: OK
- Authority: Tax Commission
- Form of subsidy: Alternative energy sources tax credits
- Objective: Encourage alternative, zero-emission electricity generation from renewable resources including wind, solar, geothermal and water
- Recipients: Producers of electricity utilizing alternative, zero-emission fuel and small wind turbine manufacturers
- Description : Producers may receive a tax credit of 50 one-hundredths of one cent per kWh of electricity generated by facilities placed in operation between 01.01.2007 and before 01.01.2016. The tax credits will be for a period of 10 years and may be transferrable. For facilities placed in operation before 01.01.2007, producers may receive a tax credit of 25 one-hundredths of one cent per kilowatt-hour of electricity generated between 01.01.2007 and before 01.01.2012. Small wind turbine manufacturers may earn a credit of US$25 per square foot of rotor swept area starting in 2003. Credits are freely transferable and may be carried forward 10 years. Senate Bill 498 modifies an ad valorem tax exemption for manufacturing by wind companies; SB 501 sets five-year step-down for zero emission tax credits and US$6 million annual cap state wide
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: PA
- Authority: Act 178
- Form of subsidy: Alternative fuels incentive grants
- Objective: Create new markets for biofuels
- Recipients: Renewable fuel producers
- Description : Reimbursement of up to US$0.05/gallon of renewable fuels produced in a calendar year up to 12,500,000 gallons total
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: PA
- Authority: Dept. of Community and Economic Development/ Dept. of Environmental Protection
- Form of subsidy: Solar Energy Program (grants and loans)
- Objective: Promote the use of alternative solar energy
- Recipients: Solar energy equipment manufacturers and operators of solar energy generators
- Description : Loans for component manufacturers of solar energy generation equipment up to US$35,000 for every new job created within three years after loan approval. Loans for solar energy generation or distribution projects not to exceed US$5 mill. or US$2.25 per watt, whichever is less. Grants for component manufacturers of solar energy generation equipment up to US$5,000 for every new job created by the business within three years after approval of the grant. Grants for solar energy generation or distribution projects, solar research and development facilities, and solar thermal projects not to exceed US$1 mill. or US$2.25 per watt, whichever is less. Grants for planning and feasibility studies not to exceed 50% of the total cost of the planning project or US$175,000, whichever is less
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: PA
- Authority: Dept. of Community and Economic Development/ Dept. of Environmental Protection
- Form of subsidy: Alternative Clean Energy Program (grants and loans)
- Objective: Utilization, development and construction of alternative and clean energy projects; and energy efficiency and energy conservation projects
- Recipients: Manufacturers of alternative and/or clean energy generation equipment and operators of alternative and/or clean energy generation projects
- Description : Loans for manufacturers of alternative and/or clean energy generation equipment or components shall not exceed US$40,000 for every new job created within three years after approval of the loan. Loans for any alternative energy production or clean energy project shall not exceed US$5 million or 50% of the total project cost, whichever is less. Grants for manufacturers of alternative and/or clean energy generation equipment or components shall not exceed US$10,000 for every job projected to be created by the business within three years after approval of the grant. Grants for any alternative energy production or clean energy project shall not exceed US$2 million or 30 percent of the total project cost, whichever is less
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: PR
- Authority: Dept. of Economic Development and Commerce
- Form of subsidy: Green Energy Incentives Act of Puerto Rico (Act No. 82-2010) (tax credits and exemptions)
- Objective: Encourage the creation of a new, strong and robust renewable energy industry
- Recipients: Businesses engaged in production and commercial sale of green energy for consumption in Puerto Rico
- Description : The recipient may be owner and direct operator of the production unit or owner of a production unit operated by another person. This programme provides (1) a 4% fixed rate on income derived from production of green energy, (2) 90% exemption on municipal and state real and personal property taxes, (3) 60% exemption on municipal licences, excises and other municipal taxes, and (4) various tax credits for job creation
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: SC
- Authority: Energy Office
- Form of subsidy: Renewable fuels processing facilities tax credits
- Objective: Provide credit
- Recipients: Commercial facilities that process certain renewable fuels, including ethanol and biodiesel
- Description : Commercial facilities placed in service after 2006. This programme provides a credit against income tax equal to 25% of the cost of constructing and equipping the facility, to be taken in 7 equal annual instalmentsd
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: SC
- Authority: Energy Office
- Form of subsidy: Renewable fuels distribution facilities tax credits
- Objective: Provide a credit
- Recipients: Commercial facilities that distribute or dispense certain renewable fuels, including ethanol and biodiesel
- Description : The commercial facilities must have been placed in service after 2006. Credit against income tax equal to 25% of the cost of purchasing, constructing and installing property that is used directly and exclusively for distributing, dispensing or storing renewable fuel, to be taken in three equal annual instalmentsd
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: SC
- Authority: Energy Office
- Form of subsidy: Tax credit for renewable energy systems manufacturers
- Objective: Promote the production of renewable energy systems
- Recipients: Manufacturers of renewable energy systems
- Description : Recipients must invest US$500 mill. and meet certain job and wage thresholds. Income tax credit equal to 10% of qualifying expenditures. Credits cannot exceed US$500,000 for any taxable year or US$5 mill. totala
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: SD
- Authority: Dept. of Revenue
- Form of subsidy: Alternative annual tax on wind farm property (tax incentives)
- Objective: Promote alternative energy sources
- Recipients: Companies owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power
- Description : The tax liability is based on generative capacity of wind farm. These taxes are in lieu of all taxes levied by the state, counties, municipalities, school districts, or other political subdivisions of the state on the personal and real property of the company used or intended for use as a wind farm, but are not in lieu of the retail sales and service tax or other taxes
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: TN
- Authority: Dept. of Revenue
- Form of subsidy: Carbon charge tax credit
- Objective: Promote "green energy" job creation and capital investment
- Recipients: Certified green energy supply chain manufacturers and any campus affiliates
- Description : Any manufacturer having made a required capital investment above US$250 mill. during the investment period to construct, expand, or remodel a facility certified to be engaged in manufacturing a product necessary for the production of green energy. The certification is carried out by the Commissioner of Revenue, Commissioner of Economic and Community Development and Commissioner of the Tennessee Economic Development Council in their sole discretion. A certified green energy supply chain manufacturer is 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. Credit must be used to offset a certified green energy supply chain manufacturer's Tennessee franchise and excise tax liability. Any credit that cannot be used during a fiscal year may be refunded to the taxpayer as a cash overpayment
(...)
Source: WTO document G/SCM/N/284/USA, 18 November 2015.