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Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: TN
- Authority: Dept. of Revenue
- Form of subsidy: Green energy tax credit
- Objective: Promote "green energy" job creation and capital investment within the state
- Recipients: Certified green energy supply chain manufacturers
- 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. Certification carried out by the Commissioner of Revenue, Commissioner of ECD and Commissioner of TDEC, in their sole discretion. The Green Energy Tax Credit equals 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 is a rate expressed as a price per kWh established by private letter ruling by the Commissioner of Revenue, subject to approval by the Commissioners of ECD and Finance & Administration
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Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: TX
- Authority: TX Tax Code Sec 162.001, 162.204
- Form of subsidy: Ethanol and biodiesel tax exemption
- Objective: Exemption from fuel tax on diesel fuel blended with ethanol or biodiesel
- Recipients: Diesel suppliers and distributors
- Description : The exemption is only for the portion of ethanol or biodiesel that is blended into the diesel fuel otherwise subject to fuel tax of US$0.20/gallon
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Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: TX
- Authority: Energy Conservation Office
- Form of subsidy: Wind and solar energy tax exemptions and deductions
- Objective: Wind and Solar Energy Tax Exemptions and Deductions Tax Code Section 171.056
- Recipients: Manufacturers, sellers, or installers of solar energy devices
- Description : Section 171.056 extends a franchise tax exemption to manufacturers, sellers, or installers of solar energy devices. The state also permits a corporate deduction from the state's franchise tax for renewable energy sources. Business owners may deduct the cost of the system from the company's taxable capital or deduct 10% from the company's income. Wind energy qualifies under the term, solar energy, for the exemption and deduction under Sections 171.056 and 171.107. Franchise tax amounts are exempted or deducted in varying amounts
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Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: UT
- Authority: Tax Commission
- Form of subsidy: Sales and Use Tax Exemption (59‑12‑104(55))
- Objective: Attract businesses and investment
- Recipients: Renewable energy production facilities
- Description : Leases or purchases of machinery or equipment with 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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Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: UT
- Authority: Tax Commission
- Form of subsidy: Sales and Use Tax Exemption (59‑12‑104(56))
- Objective: Attract businesses and investment
- Recipients: Waste energy production facilities
- Description : 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 waste energy production facility are exempt from sales and use tax
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Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: UT
- Authority: Tax Commission
- Form of subsidy: Sales and Use Tax Exemption (59‑12‑104(57))
- Objective: Attract businesses and investment
- Recipients: Facilities that produces energy from biomass fuel
- Description : Leases or purchases of machinery or equipment with an economic life of five or more years that will be used to create or expand the operations of a facility that produces energy from biomass fuel are exempt from sales and use tax
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Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: VA
- Authority: Dept. of Taxation
- Form of subsidy: Green Jobs Tax Credit
- Objective: Taxpayer allowed a US$500 credit against Virginia personal or corporate income tax for each new green job created within the Commonwealth by the taxpayer for taxable years before 1 January 2018
- Recipients: A "green job" means employment in industries relating to the field of renewable, alternative energies,
- Description : "Green jobs" include the manufacture and operation of products used to generate electricity and other forms of energy from alternative sources that include hydrogen and fuel cell technology, landfill gas, geothermal heating systems, solar heating systems, hydropower systems, wind systems, and biomass and biofuel systems. Using the Bureau of Labour Statistics Green Jobs Definition, the tax credit applies to jobs in businesses producing goods or services benefitting the environment or conserving natural resources and/or jobs involving workers' duties making the production processes more environmentally friendly or using fewer natural resources. US$500 credit available to all qualifying jobs paying at least US$50,000, first allowed for the taxable year in which the job has been filled at least one year and for each of the four succeeding taxable years, provided the job is continuously filled. Each taxpayer may claim the credit for up to 350 green jobse
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Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: WA
- Authority: HB2939 (2006)
- Form of subsidy: Biofuels Production Incentive (Energy Freedom Fund) (loans and grants)
- Objective: Advancing Washington's move towards energy independence.
- Recipients: Public R&D institutions in partnership with private producers
- Description : Low-interest loans and grants for R&D of new and renewable energy sources, including infrastructure, facilities, technologies and R&D. Since the inception of the programme, a total of US$18 million in grants and low-interest loans has been provided to local public-private partnerships
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Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: WA
- Authority: Dept. of Revenue
- Form of subsidy: Biofuels property and leasehold tax exemption
- Objective: Manufacturing of biodiesel, biodiesel feedstock or alcohol fuel
- Recipients: Biofuel manufacturers
- Description : Property and leasehold tax exemption on investments in buildings, equipment and labour. This programme provides exemption from the property tax for six assessment years following the date on which the facility or addition to an existing facility becomes operational
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Source: WTO document G/SCM/N/284/USA, 18 November 2015.

Table A3. 4 Selected sub-federal subsidy schemes for "greener" energy
- State: WA
- Authority: Dept. of Revenue
- Form of subsidy: B&O tax credit for biodiesel sellers and distributers
- Objective: Provide a B&O tax credit for retailer sellers and distributers of biodiesel fuels.
- Recipients: Retail sellers and distributers of biodiesel fuels
- Description : The amount varies
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Source: WTO document G/SCM/N/284/USA, 18 November 2015.