Subsidies and Countervailing Measures |
G/SCM/N/253/RUS/REV.1 |
Russian Federation |
2014 |
Biodiversity and ecosystem |
Tax concessions |
Manufacturing |
Completion of the investment projects |
Environment related objective
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To complete the following investment projects:
(…)
2) establishment of production of formaldehyde resins with improved ecological indicators;
(…)
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Measure description
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Coverage of the measure
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Completion of the investment projects
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The following enterprises (mainly):
1) CJSC "Agrotechmash-T";
2) OJSC "Pigment";`
3) LLC "Karton-Tara"
4) OJSC "Orbita"
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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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Implementation period
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2012
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/253/USA |
United States of America |
2014 |
Alternative and renewable energy |
Tax concessions |
Energy |
Alternative Fuel Production Credit |
Environment related objective
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To provide incentives for the private sector to increase the development of alternative domestic energy resources because of concern over oil import dependence and national security
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Measure description
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Coverage of the measure
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Alternative Fuel Production Credit
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Producers and royalty owners of qualifying production
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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2011 - 2012
Provision expired 31 December 2011
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/253/USA |
United States of America |
2014 |
Energy conservation and efficiency |
Tax concessions |
Manufacturing |
Energy Efficient Appliance Credit |
Environment related objective
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To encourage the manufacture of energy efficient appliances
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Measure description
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Coverage of the measure
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Energy Efficient Appliance Credit
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Manufacturers that produce qualifying appliances
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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2011 - 2012
The provision applies to appliances produced before 31 December 2013.
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/253/USA |
United States of America |
2014 |
Alternative and renewable energy |
Tax concessions |
Energy |
Alternative Fuels Credit |
Environment related objective
|
To encourage the substitution of alternative fuels for gasoline and diesel fuel (e.g. compressed or liquefied gas derived from biomass, or liquid fuel derived from biomass)
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Measure description
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Coverage of the measure
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Alternative Fuels Credit
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The credit reduces the excise tax of, or result in direct payment to, qualifying producers, blenders, or users
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Type of measure
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Excise tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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2011 - 2012
The tax credit expired on 31 December 2011 (except in the case of hydrogen). In the case of hydrogen, the credit expires on 30 September 2014.
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/253/USA |
United States of America |
2014 |
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Tax concessions |
Energy |
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Environment related objective
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To encourage the development of advanced technology facilities for generating electricity from coal and synthesis gas. In particular, under the second round of credit allocations, qualifying projects must include equipment which separates and sequesters at least 65 percent of the project's total carbon dioxide emissions. An additional $250 million of credits can be allocated to qualified projects that separate and sequester at least 75 percent of carbon dioxide emissions.
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Measure description
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Coverage of the measure
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Credits for Investment in Advanced Coal Facilities and Advanced Gasification Facilities
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Taxpayers investing in qualified facilities
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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2011 - 2012
The tax credit applies to investments after 8 August 2005.
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/253/USA |
United States of America |
2014 |
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Tax concessions |
Energy |
Advanced Energy Property Credit |
Environment related objective
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To reduce greenhouse gas emissions by supporting investments in green energy manufacturing.
A qualified advanced energy project is a project that re-equips, expands, or establishes a manufacturing facility for the production: (1) property designed to be used to produce energy from renewable resources; (2) fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric vehicles; (3) electric grids to support the transmission of intermittent sources of renewable energy; (4) property designed to capture and sequester carbon dioxide; (5) property designed to refine or blend renewable fuels or to produce energy conservation technologies; (6) qualified plug-in electric drive motor vehicles, qualified plug in electric vehicles, or components which are designed specifically for use with such vehicles; and (7) other advanced energy property designed to reduce greenhouse gas emissions.
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Measure description
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Coverage of the measure
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Advanced Energy Property Credit
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Taxpayers investing in qualified advanced energy manufacturing projects
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Type of measure
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Investment credit
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ICS - HS Code
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Subsidy amount
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Implementation period
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2011 - 2012
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.
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Keywords
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Emissions
Energy
Renewable
Green
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Subsidies and Countervailing Measures |
G/SCM/N/253/USA |
United States of America |
2014 |
Afforestation/reforestation |
Tax concessions |
Forestry |
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Environment related objective
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To promote reforestation on private timberlands
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Measure description
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Coverage of the measure
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Expensing and Seven-Year Amortization for Reforestation Expenditures
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Taxpayers who bear the reforestation costs
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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2011 - 2012
Duration: Indefinite
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/253/USA |
United States of America |
2014 |
Alternative and renewable energy |
Tax concessions |
Energy |
Alabama: Capital Investment Tax Credit |
Environment related objective
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To encourage new capital projects and expansions in renewable energy sector
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Measure description
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Coverage of the measure
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Alabama: Capital Investment Tax Credit
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A qualifying project must constitute either a headquarters facility or an industrial, warehousing, or research activity defined as any trade or business described in the 1997 North American Industry Classification System (NAICS) as:
(...) renewable energy facilities; R&D facilities; project owned by utilities that produce electricity from alternative energy resources; projects owned by utilities that produce electricity from hydropower production.
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Type of measure
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Tax credits
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ICS - HS Code
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Subsidy amount
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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/253/USA |
United States of America |
2014 |
Alternative and renewable energy |
Tax concessions |
Energy |
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Environment related objective
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To encourage the development of new industry in the state as well as to encourage the expansion of existing industry, including renewable energy sector
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Measure description
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Coverage of the measure
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Alabama: Property Tax Abatements for Industrial Projects
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A qualifying project must constitute either a headquarters facility or an industrial, warehousing, or research activity defined as any trade or business described in the 1997 North American Industry Classification System (NAICS) as:
(...) renewable energy facilities; R&D facilities; project owned by utilities that produce electricity from alternative energy resources; or Projects owned by utilities that produce electricity from hydropower production.
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Type of measure
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Tax abatement/reduction
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ICS - HS Code
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Subsidy amount
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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/253/USA |
United States of America |
2014 |
Alternative and renewable energy |
Tax concessions |
Energy |
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Environment related objective
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To encourage the development of new industry in the state as well as to encourage the expansion of existing industry, including renewable energy sector
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Measure description
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Coverage of the measure
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Alabama: Sales and Use Tax Abatements for Industrial Projects
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A qualifying project must constitute either a headquarters facility or an industrial, warehousing, or research activity defined as any trade or business described in the 1997 North American Industry Classification System (NAICS) as:
(...) renewable energy facilities; R&D facilities; project owned by utilities that produce electricity from alternative energy resources; or Projects owned by utilities that produce electricity from hydropower production.
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Type of measure
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Tax abatement/reduction
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ICS - HS Code
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Subsidy amount
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Implementation period
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Ongoing
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Keywords
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