G/SCM/N/284/USA  
 
18 November 2015  
(15-6073)  Page: 1/297  
Committee on Subsidies and Countervailing Measures  Original: English  
 
 SUBSIDIES 
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1 OF THE 
GATT 1994 AND ARTICLE 25 OF THE AGREEMENT ON 
SUBSIDIES AND COUNTERVAILING MEASURES 
UNITED STATES 
The following notification, dated 2 November 2015,  is being circulated at the request of the 
Delegation of the United States. 
 
_______________ 
 
 
Enclosed please find the new and full notification from the United States, pursuant to Article XVI:1 
of the GATT 1994 and Article 25 of the Agreement on Subsidies and Countervailing Measures for 
the 2013 and 2014 fiscal years (1 October 2012 through 30 September 2014). Information on 
programs granted or maintained at sub-federal levels in the United States is included in Attachment 1. 
 
As noted in previous notifications from the United States, insofar as the notification obligation is a transparency-oriented provision that, pursuant to Article 25.7 of the Subsidies Agreement, carries no legal weight as to the actual identification or measurement of a subsidy, its status as an 
actionable subsidy, or its trade effects, the United States has included certain activities in this 
notification which arguably are not (or are not always) "specific subsidies" within the meaning of the Agreement. 
 G/SCM/N/284/USA 
 
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  TABLE OF CONTENTS 
  
Page 
FEDERAL PROGRAMS ........................................................................................................ 5
 
1 AGRICULT URE ............................................................................................................... 5  
1.1 EXPORT ASSISTAN CE PROGRAMS .................................................................................. 5  
1.1.1 The Dairy Export Ince ntive Program (DEIP) .................................................................. 5  
1.2 AGRICULTURAL DOMESTIC SUPPORT PROGRAMS ............................................................. 6  
1.2.1 Agriculture Income Support and Market ing Assistance for Co vered Commodities ................ 6  
1.3 OTHER AGRICULTURAL PROGRAMMES ........................................................................... 12 
1.3.1 Expensing of Multi-period Livestock and Crop Production Costs ....................................... 12 
1.3.2 Treatment of Loans Forgiven Solvent Farmers as  if Insolvent ......................................... 13 
1.3.3 Capital Gains Treatment of Certain Agricult ural Income ................................................. 14 
2 ENERGY & FUELS (ENERGY DEVELOPMENT, STORAGE AND TRANSPORTATION & OTHER 
RELATED SE CTORS) ......................................................................................................... 14 
2.1 Energy Supply – Renewable Energy Resources ................................................................ 14 
2.2 Energy Conservation Progra ms – Transporta tion Sector ................................................... 16 
2.3 Energy Conservation Programs – Building Technologies Office ........................................... 17 
2.4 Energy Conservation – Advanced Manuf acturing ............................................................. 18 
2.5 Fossil Energy Research and Development ....................................................................... 20 
2.6 Title 17 Innovative Technology Loan Guarantee Program .................................................. 21 
2.7 Advanced Technology Vehicles Manufacturing Loan Program (ATVM) .................................. 22 
3 OTHER ENERGY AND FUELS ............................................................................................ 23 
3.1 Expensing of Exploration and Developmen t (E&D) Costs for Oil, Gas and other Fuels ............ 23 
3.2 Excess of percentage over Cost De pletion for Oil, Ga s and Othe r Fuels ............................... 23 
3.3 Capital Gains Treatment of Royalties on Coal .................................................................. 24 
3.4 Energy Efficient Appliance Credit .................................................................................. 25 
3.5 Second Generation Biofuel Credit .................................................................................. 26 
3.6 Biodiesel and Renewa ble Diesel Credit ........................................................................... 27 
3.7 Alternative Fuel  Mixture Credit ..................................................................................... 28 
3.8 Credits for Investment in Advanced Coal Fa cilities and Advanced Ga sification Facilities ......... 28 
3.9 Advanced Energy Property Credit .................................................................................. 29 
3.10 Two-year Amortization of Geolog ical and Geophysi cal Expenditures.................................. 30 
3.11 Energy Produc tion Credit ........................................................................................... 31 
3.12 Energy Invest ment Credit .......................................................................................... 31 
3.13 Energy Grant In Lieu Of The Energy Pr oduction Credit Or The Energy Investment 
Credit ........................................................................................................................ .... 32 
4 Fisheries ................................................................................................................... ... 33 
4.1 Columbia River Fishery Develo pment Program (M itchell Act) ............................................. 33 
4.2 Sea Grant .................................................................................................................  34 
4.3 Saltonstall-Kennedy Grant Program: Fisheries Research And Development ......................... 35 G/SCM/N/284/USA 
 
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  4.4 Fisheries Finance Program (FFP) (Prior to 1996, this program was known the 
Fisheries Obligation Guar antee (FOG) Progra m.) .................................................................. 36 
5 LUMBER AN D TIMBER .................................................................................................... 37 
5.1 Capital Gains Treatment of  Certain Timb er Income .......................................................... 37 
5.2 Expensing of Multi-peri od Timber Gr owing Costs ............................................................. 38 
5.3 Expensing and Seven-Year Amortizati on for Reforestatio n Expenditures ............................. 39 
6 MEDICAL .....................................................................................................................  40 
6.1 The Office Of Nuclear Physics, Isotope Development And Production For Research And 
Applications Program ........................................................................................................ 40 
6.2 Orphan Drug  Tax Credit .............................................................................................. 41 
7 METALS, MINERALS AND EX TRACTION (N ON-FUEL) ........................................................... 41 
7.1 Excess of percentage over Cost Depletion for Non- fuel Minerals ........................................ 41 
7.2 Expensing of Exploration and Develo pment Costs for Non- fuel Minerals .............................. 42 
8 SHIPYARDS .................................................................................................................. 43 
8.1 Assistance to Small Shipyards Gran t Program ................................................................. 43 
9 TIMEPIECES AND JEWELRY ............................................................................................. 44 
9.1 The Insular Possessions Wa tch and Jewelr y Programs ...................................................... 44 
10 Regional programs ...................................................................................................... 46 
10.1 Empowerm ent Zones ................................................................................................ 46 
10.2 New Markets Tax Credit ............................................................................................. 47 
10.3 New York Li berty Zone .............................................................................................. 47 
ATTACHMENT  1 .............................................................................................................. 49  
SUB-FEDERAL PR OGRAMS .............................................................................................. 49  
Alabama ....................................................................................................................... .. 49 
Alaska ............................................................................................................................ 55 
Arizona ....................................................................................................................... ... 59 
Arkans as ...................................................................................................................... .. 66 
California ........................................................................................................................ 71 
Colorado ......................................................................................................................... 75 
Connecticut ..................................................................................................................... 78 
Delaware ...................................................................................................................... .. 92 
District of Colombia .......................................................................................................... 96 
Florida ....................................................................................................................... .... 98 
Georgi a ....................................................................................................................... . 108 
Hawaii .......................................................................................................................... 115  
Idaho ......................................................................................................................... .. 118 
Illinois .......................................................................................................................... 120  
Indian a ....................................................................................................................... . 132 
Iowa .......................................................................................................................... .. 140 
Kentuc ky ......................................................................................................................  143 
Louisiana ..................................................................................................................... . 150 G/SCM/N/284/USA 
 
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  Maine ........................................................................................................................... 158  
Maryland ......................................................................................................................  161 
Massachusetts ............................................................................................................... 170  
Michigan ....................................................................................................................... 175  
Minnesota ..................................................................................................................... 185  
Mississippi ................................................................................................................... . 187 
Missour i....................................................................................................................... . 191 
Montana .......................................................................................................................  197 
Nebraska ......................................................................................................................  198 
Nevada ........................................................................................................................  199 
New Hampsh ire ............................................................................................................. 202  
New Jers ey ................................................................................................................... 203 
New Mexico .................................................................................................................. 2 12 
New York ...................................................................................................................... 217  
North Caro lina ............................................................................................................... 227 
North Dako ta ................................................................................................................ 2 33 
Ohio .......................................................................................................................... .. 236 
Oklahoma ..................................................................................................................... 240 
Oregon ......................................................................................................................... 248  
Pennsylvania ................................................................................................................. 251 
Puerto Rico ...................................................................................................................  257 
Rhode Island ................................................................................................................. 258  
South Caro lina .............................................................................................................. 2 60 
South Dako ta ................................................................................................................ 2 63 
Tennessee .................................................................................................................... 263 
Texas ........................................................................................................................... 269  
Utah .......................................................................................................................... .. 277 
Vermont .......................................................................................................................  281 
Virginia ...................................................................................................................... .. 282 
Washington ................................................................................................................... 287  
West Virginia ................................................................................................................. 291  
Wisconsin .....................................................................................................................  294 
Wyoming ...................................................................................................................... 297 
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  FEDERAL PROGRAMS 
1  AGRICULTURE 1.1  EXPORT ASSISTANCE PROGRAMS 1.1.1  The Dairy Export Incentive Program (DEIP) 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  
2. Policy objective and/or purpose 
In June 1991, USDA published program criteria governing the selection of commodities and 
countries under the DEIP. These criteria take into account:  
 Trade Policy Effect - the expected contribution of the initiative in furthering U.S. trade 
policy objectives;  
 Export Effect - the potential to develop, expand, or maintain markets for U.S. 
agricultural commodities;  
 Effect on Non-subsidizers - the possible effects on non-subsided exports of agricultural 
products; and 
 Subsidy Requirements - the expected benefits compared with the expected costs of 
the initiative.  
Effective 1 July 1995, the terms of the Uruguay Round Agreement on Agriculture established 
annual ceilings by commodity with respect to maximum quantity and budgetary expenditures permitted for export subsidies. Section 148 of  the Federal Agricultural Improvement and 
Reform (FAIR) Act authorized the use of DEIP to any destination in the world for the purpose of 
market development provided those shipments are not otherwise restricted by U.S. law.  
3. Background and authority 
The Farm Security and Rural Investment Act of  2002 amended Section 153 of the Food Security 
Act of 1985 to mandate the Commodity Credit Corporation (CCC) operate the DEIP through 
31 December 2007. The Food, Conservation, and Energy Act of 2008, P.L. 110-246, enacted 
18 June 2008, re-authorized the program through 31 December 2012. The American Taxpayer 
Relief Act and Appropriations (ATRA) PL 112-240, enacted on 2 January 2013, extended the 
authority for this program through 30 September 2013. On 7 February 2014, DEIP  was repealed 
by the Agricultural Act of 2014. 
4. To whom and how assistance is provided 
Payments may be made in cash, CCC-owned commoditi es, or generic certificat es on a bid basis to 
entities that sell U.S. dairy products for export. Export sales under the program must be in addition to, and, to the extent practicable, no t displace, commercial export sales of U.S. dairy 
products. Eligible dairy products, in bulk, are butter, butter oil, anhydrous milk fat, non-fat dry 
milk, whole milk powder, cheddar cheese, mozzarella cheese, cream cheese, feta cheese, and Gouda cheese.  
5. Amount 
There were no dairy export subsidies in fiscal year 2013 and DEIP was repealed in 2014. G/SCM/N/284/USA 
 
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  6. Duration 
The Food, Conservation, and Energy Act of 2 008, P.L. 110-246, enacted 18 June 2008, 
re-authorized the program through 31 December 2012. As noted above, it was extended by the ATRA through 30 September 2013. On 7 February 2014, DEIP was repealed by the Agricultural Act 
of 2014 
7. Trade effects 
The CCC bonuses offered are intended to enable U.S.  exporters to compete at  commercial prices in 
selected foreign markets. The program enables exporters to offer prices that are competitive with 
those being offered by other countries' exporters in these selected foreign markets.  
1.2  AGRICULTURAL DOMESTIC SUPPORT PROGRAMS 1.2.1  Agriculture Income Support and Mark eting Assistance for Covered Commodities  
1. Period covered by notification 
The period covered is fiscal years 2013-2014. For some programs, payments are reported on a 
crop marketing year or calendar year basis. 
2. Policy objective and/or purpose 
The policy objectives are to: (1) stabilize, support, and protect farm income and prices; (2) help 
ensure adequate supplies of quality food, feed and fiber; and (3) assist in the orderly marketing of 
farm commodities.  
3. Background and authority 
Income support and marketing assistance progra ms were authorized by the Commodity Credit 
Corporation (CCC) Charter Act, the Agriculture Adjustment Ac t of 1938, as amended, the 
Agricultural Act of 1949, as amended, the Farm Security and the Rural Investment Act of 2002, 
Public Law 107-171, enacted 13 May 2002. Other authorities include the American Jobs Creation Act of 2004, the Fair and Equitable Tobacco Refo rm Act of 2004 (P.L. 108-357) and Section 32 of 
the Agricultural Adjustment Act of 1935. The Food, Conservation, and Energy Act of 2008, 
P.L. 110-246 was enacted on 18 June 2008 and authorizes most commodity and disaster programs. The American Taxpayer Relief Act and Appropriations (ATRA) PL 112-240, enacted on 
2 January 2013, extended the authority for most of these programs through crop year 2013. The 
Agricultural Act of 2014 (P.L. 113-79), enacted 7 February 2014, supersedes the Food and Conservation Act of 2008 as the authorizing legisl ation for most commodity and disaster programs 
beginning in 2014. 
4. To whom and how is assistance provided 
(a) Direct Payments 
The Direct Payment Program provides payments to eligible recipients on farms enrolled for the 
2008 through 2013 crop years. Payments are computed using the historical base acres and 
payment yields established for the farm. Payments are not tied to current or future production of specific crops, the amount of production, or the price of the crop. Eligible producers are not 
confined to producing crops for which they were receiving payments, and can choose not to 
produce any crop, with limited exceptions for fruits and vegetables. The Food, Conservation, and Energy Act of 2008 extended Direct Payments through the 2012 crop year. As noted above, it was extended by the ATRA through crop year 2013. 
Historical base acres and payment yields were established for the following commodities: barley; 
corn; grain sorghum; oats; other oilseeds (canola, crambe, flax, mustard, rapeseed, safflower, sesame and sunflower, including oil and non-oil varieties); peanuts; rice, excluding wild rice; 
soybeans; upland cotton; and wheat.  G/SCM/N/284/USA 
 
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  The Agricultural Act of 2014 repealed the Direct Payment Program beginning with crop year 2014, 
but crop year 2013 payments were made in FY2014. 
Total expenditures by fiscal year:  
FY 2013 – $4,843 million  
FY 2014 – $4,726 million 
(b) Counter-Cyclical Payments Program Counter-Cyclical Payments are available to covered commodities whenever the effective price was 
less than the target price. The effective price is eq ual to the sum of 1) the higher of the national 
average farm price for the marketing year, or the national loan rate for the commodity and 2) the direct payment rate for the commodity. The payment amount equals the product of the payment rate, the payment acres, and the payment yield. Covered commodities include: barley; corn; grain 
sorghum; oats; other oilseeds (canola, crambe, fl ax, mustard, rapeseed, safflower, sesame and 
sunflower); peanuts, beginning in 2003; rice, excluding wild rice; soybeans; upland cotton; and wheat. Dry peas, lentils, and chickpeas were added under the 2008 Farm Act. Payments were 
computed using the historical base acres and payment yields established for the farm. Payments 
were not tied to current or future production of specific crops, the amount of production, or the 
price of the crop. Eligible producers were not confined to producing crops for which they were 
receiving payments, and could choose not to produce any crop.  
The Food, Conservation, and Energy Act of 2008 ex tended the Counter-Cyclical Payments Program 
through the 2012 crop year. As noted above, it was extended by the ATRA through crop 
year 2013. 
The Agricultural Act of 2014 repealed the Counter-Cyclical Payments Program beginning with crop 
year 2014, but crop year 2013 payments, had there been any, would have been made in FY2014. 
Total expenditures by fiscal year:  
FY 2013 – $1 million  
FY 2014 – $0  
(c) Non-recourse Marketing Assistance Loans and Loan Deficiency Payments (LDPs) for Wheat, 
Feed Grains, Upland cotton, ELS Cotton (recourse only), Rice, Peanuts, Oilseeds, Tobacco, Wool, 
Mohair, Honey, Small Chickpeas, Lentils, and Dry Peas. 
The Food, Conservation, and Energy Act of 2008 ex tended the Marketing Assistance Loan program 
through the 2012 crop year. As noted above, it was extended by the ATRA through crop 
year 2013.The program provides commodity-secured loan funds to producers for a specified period 
of time (typically 9 months), after which producers may either repay the loan and accrued interest or transfer ownership of the commodity amount pledged as collateral to the Commodity Credit 
Corporation (CCC) as full settlement of the loan, wi thout penalty. Loans can also be repaid at a 
rate less than the sum of original loan rate plus accrued interest when market prices are below commodity loan rates. Producers can also receive a loan deficiency payment in lieu of taking out a 
loan. Loan rates are fixed in the legislation. 
The Agricultural Act of 2014 continued Non-recourse Marketing Assistance Loans and Loan 
Deficiency Payments (LDP) with no changes except for an adjustment in the loan rate for upland cotton. The upland cotton loan rate has been changed from $0.52 per pound to the simple average 
of the adjusted prevailing world price for the 2 immediately preceding marketing years, but not 
more than 52 cents per pound nor less than 45 cents per pound.  
Total expenditures by fiscal year (combined market ing loan gains, loan deficiency payments, and 
certificate exchange gains):  
FY 2013 – $0  
FY 2014 – $49 million G/SCM/N/284/USA 
 
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  (d) Average Crop Revenue  Election (ACRE)  
An optional revenue-based counter-cyclical prog ram, Average Crop Revenue Election (ACRE) 
program, is available beginning with the 2009 crop year, as an alternative to receiving counter-cyclical payments. Producers on a farm with covered commodities and/or peanuts can 
elect to participate in the ACRE program for all covered commodities and peanut acreage on the 
farm. Once they elect to participate in ACRE, producers on the farm must remain in the program for the duration of the 2008 Act. As noted above,  it was extended by the ATRA through crop 
year 2013. For ACRE participants, direct paymen ts are reduced by 20 per cent and marketing 
assistance loan rates are reduced by 30 per cent on enrolled farms. Under the ATRA, producers could elect to enroll or unenroll in ACRE for the 2013 crop year no matter what their election was under the 2008 Farm Act. 
The Agricultural Act of 2014 repealed the ACRE program beginning with crop year 2014, but some 
crop year 2013 payments were made in FY2014.  
Total expenditures by marketing year:  
FY 2013 – $50 million  
FY 2014 – $214 million 
Price Support for Milk and Sugar 
(e) Dairy Products The 2008 Act replaced the Milk Price Support Program of the 2002 Act with the Dairy Product Price 
Support Program (DPPSP). This program is effective for calendar years 2008-2012 and requires the Secretary to support the price of cheddar cheese, butter and nonfat dry milk through 
purchases of such products at prices not less than $1.13 per pound for cheddar cheese in blocks, 
not less than $1.10 per pound for cheddar cheese in barrels, not less than $1.05 per pound for butter, and not less than $0.80 per pound for nonfat dry milk. The American Taxpayer Relief Act 
and Appropriations (ATRA) PL 112-240, enacte d on 2 January 2013, extended the authority for 
most of these programs through 30 September 2013. 
The Agricultural Act of 2014 repealed the Dairy Product Price Support Program. 
Net expenditures by fiscal year:  
FY 2013 – $0  
FY 2014 – $0 
The Food, Conservation, and Energy Act of 2008 re-authorized the national dairy market loss 
payments program through 30 September 2012. Under the program, producers enter into Milk 
Income Loss Contracts. A monthly direct payment is made to qualifying dairy farm operators when the monthly Class I price in Boston (Federal Marketing Order 1) is less than $16.94 per cwt. The 
payment quantity per farm operator shall no t exceed: 2.4 million pounds for the period 
1 October 2007–30 September 2008; 2.985 million pounds for the period 1 October 2008–31 August 2012 for each fiscal year; and 2.4 million pounds beginning 1 September 2012 for each 
fiscal year. The $16.94 price is adjusted by the percentage that the National Average Dairy Feed 
Rations Cost exceeds $7.35/cwt for any month for period from 1 January 2008–31 August 2012. Target cost of feed rations increased to $9.50/ cwt beginning 1 September 2012. These provisions 
were extended by the ATRA through 31 August 2013 at 45% of the rate used for 2012 and for 
September 2013 at 34% of the 2012 rate.  
The 2008 Act defined payment rates for three specific periods: 
 From 1 October 2007-30 September 2008, 34 per cent of difference between 
$16.94/cwt (as adjusted for feed costs) and Cl ass I price in the Boston milk marketing 
order for the applicable month; G/SCM/N/284/USA 
 
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   From 1 October 2008–31 August 2012, 45 pe r cent of difference between $16.94/cwt 
(as adjusted for feed costs) and Class I price in the Boston milk marketing order for the applicable month;  
 For period starting 1 September 2012 and thereafter, 34 per cent of difference 
between $16.94/cwt (as adjusted for feed costs) and Class I price in the Boston milk 
marketing order for the applicable month. 
 The Agricultural Act of 2014 extended the Milk Income Loss Contract program until 
the new Margin Protection Program (MPP) was operational or until 1 September 2014, 
whichever was earlier, after which it is repealed. 
Total expenditures by fiscal year:  
FY 2013 – $275 million  
FY 2014 – $6 million 
(f) Sugar The non-recourse marketing loan program was continued under the 2008 Food, Conservation, and 
Energy Act through fiscal year 2013. As noted ab ove, it was extended by the ATRA through 
30 September 2013. The loan rate for raw cane sugar is:  
 18.75 cents/pound in FY 2012-2013. 
The loan rate for refined beet sugar is:  
 128.5 per cent of loan rate for raw cane sugar in FY 2010-13. 
The sugar program operates under a "no-cost" provision.  The Agricultural Act of 2014 continued the sugar program unchanged. Loan rates for raw cane 
sugar and refined beet sugar will remain at the rates in place in FY2013. 
Total net expenditures by fiscal year:  
FY 2013 – $222 million  
FY 2014 – $1 million 
Other Commodity Products  
(g) Tobacco 
Under the Tobacco Transition Payment Program (Tob acco Quota Buyout), Title VI of the American 
Jobs Creation Act of 2004, the Fair and Equi table Tobacco Reform Act of 2004 (P.L. 108-357), 
22 October 2004, eligible tobacco quota holders and producers will receive payments under this program in 10 instalments in each of the 2005 th rough 2014 fiscal years. Transition payments will 
be based on the Basic Quota Levels determined for each farm. For quota holders, payments are 
based on ownership shares in the farm and for producers, payments are based on shares in the risk of producing quota tobacco on the farm du ring the years 2002, 2003 and 2004. Payments are 
funded through assessments on tobacco product manufacturers and importers. Payments are not 
based on current or future tobacco production or price, and there is no requirement to produce any commodity. The legislation also terminated the U.S. Department of Agriculture's tobacco price and 
income support program at the end of the 2004 marketing season.  
Total expenditures by fiscal year:  
FY 2013 – $952 million  
FY 2014 – $918 million G/SCM/N/284/USA 
 
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  (h) Special Competitiveness Program for Extra-Long Staple (ELS) Cotton 
The Special Competitiveness Program for ELS cotton was continued under the Food, Conservation, 
and Energy Act of 2008 through 31 July 2013. Payments are made to domestic users and exporters when the world market price was below the U.S. price for four consecutive weeks and 
the lowest priced competing ELS cotton was less than 134 per cent of ELS loan rate.  
The Agricultural Act of 2014 continues the Special Competitiveness Program for ELS Cotton. Total expenditures by fiscal year:  
FY 2013 – $0  
FY 2014 – $0  
(i) Economic Adjustment Assistance for Users of Upland Cotton The 2008 Act initiated economic adjustment assistance payments to domestic users of upland 
cotton for all documented use of upland cotton on a monthly basis, regardless of the origin of the 
upland cotton. The payments are set at $0.04 per pound for the period beginning 1 August 2008 and ending 31 July 2012. Subsequently, the applicable payment rate is reduced to 
$0.03 per pound.  
The Agricultural Act of 2014 continues Economic Adjustment Assistance for Users of Upland 
Cotton. 
Total expenditures by fiscal year:  
FY 2013 – $49 million 
FY 2014 – $48 million 
Disaster Assistance and Risk Management  Assistance for Agricultural Producers 
(j) Disaster payments 
The Food, Conservation, and Energy Act of 2008 established five new disaster assistance 
programs. The programs provides disaster assistance payments to producers of eligible 
commodities (crops, livestock, farm-raised fish, and honey bees) in counties declared by Secretary 
of Agriculture to be "disaster counties", including counties contiguous to disaster counties and any farms with losses in normal production of more than 50 per cent in calendar year. Supplemental 
Agricultural Disaster Assistance is effective only for losses incurred as result of a disaster, adverse 
weather, or other environmental condition that occurs on or before 30 September 2011. Five disaster assistance programs are included. The American Taxpayer Relief Act and Appropriations (ATRA) PL 112-240, enacted on 2 Ja nuary 2013, extended the authority for four of 
five of these programs through 30 September 2013, but no funds were appropriated. The 
Agricultural Act of 2014 reauthorized these four programs with mandatory funding and included coverage for losses incurred since 1 October 2011.  
1. Supplemental Revenue Assistance Payments (SURE) are made to eligible producers on 
farms in disaster counties that incurred crop production or crop-quality losses or both during crop year. Provides payments at 60 per cent of difference (if greater than zero) 
between disaster assistance program guarantee and total farm revenue, where 
revenue includes all crops produced on farm. The authority for SURE was not extended after 2012. 
2. Livestock Indemnity Payments provide paymen ts to eligible producers for livestock 
death losses in excess of normal mortality due to adverse weather. Indemnity 
payment rate is 75 per cent of market value of applicable livestock on day before death, as determined by Secretary. Expenditures in FY2014 may include payments for 
losses incurred in crop years 2011 through some of 2014.  G/SCM/N/284/USA 
 
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   Total expenditures by fiscal year:  
FY 2013 – $0 
 FY 2014 – $55 million 
3. Livestock Forage Disaster Program payments are available to eligible producers of 
covered livestock for grazing losses due to drought or fire on public managed land. 
Payment rates are based on monthly feed costs. Expenditures in FY2014 may include payments for losses incurred in crop years 2011 through some of 2014. 
 Total expenditures by fiscal year:  
FY 2013 – $0 
 FY 2014 – $2,988 million 
4. Emergency Assistance Program for Livestock, Honey Bees, and Farm-Raised Fish 
provides emergency relief to eligible producers of livestock, honey bees, and 
farm-raised fish for losses due to disease, adverse weather, or other conditions not covered by the Livestock Indemnity Program or by the Livestock Forage Disaster 
Program. Total payments are limited to $50 million per year. Expe nditures in FY2014 
may include payments for losses incurred in crop years 2011 through some of 2014. 
 Total expenditures by calendar year:  
FY 2013 – $0 
 FY 2014 – $50 million  
5. Orchard and Nursery Tree Assistance Program provides assistance to eligible 
orchardists and nursery tree growers for trees  lost to natural disasters. Assistance 
includes reimbursement of 70 per cent of th e cost of replanting trees in excess of 
normal mortality and reimbursement of 50 pe r cent of the cost of salvaging damaged 
trees and preparing land to replant trees. Expenditures in FY2014 may include 
payments for losses incurred in crop years 2011 through some of 2014. 
 Total expenditures by calendar year:  
FY 2013 – $0 
 FY 2014 – $44 million  
(k) Non-insured Assistance Program Under the Agricultural Risk Protection Act of 2000 (PL 106-224), producers of crops not currently 
insurable under other programs receive benefits if the Secretary of Agriculture determines that 
producers have suffered a 50 per cent yield loss. The Food, Conservation, and Energy Act of 2008 
raised fees paid by producers. These prov isions were extended by the ATRA through 
30 September 2013. The Agricultural Act of 2014 reauthorized the Non-insured Assistance 
Program and included coverage for losses suffered to a 2012 annual fruit crop grown on a bush or 
tree in a county declared a disaster due to a freeze or frost.  
Total expenditures by fiscal year:  
FY 2013 – $335 million 
FY 2014 – $165 million 
(l) Crop insurance Various types of yield and revenue insurance are available each year. Indemnities are paid when 
yields or revenue fall below the guaranteed level. The Food, Conservation, and Energy Act of 2008 
mandates a target statutory loss ratio (indemnities divided by premiums) of 1.0. Benefits reported are the premium subsidies on policies purchased by producers.  G/SCM/N/284/USA 
 
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  Total expenditures by fiscal year:  
FY 2013 – $7,279 million  
FY 2014 – $6,272 million 
Other Programs 
(m) Grazing Livestock on Federal Land Net budget outlays (minus producer fees) for livestock grazing on public range land in 16 Western 
States:  
FY 2013 – $46 million 
FY 2014 – $50 million 
(n) Trade Adjustment Assistance (TAA) for Farmers  The American Recovery and Reinvestment Act of 2009 reauthorized and modified the TAA for 
Farmers program. Producers of commodities certified as suffering losses due to import competition 
during the period 1 October 2009 through 31 December 2010, could apply to receive information, technical assistance, and support to develop and implement Business Adjustment Plans. TAA for 
Farmers was extended through December 2013 by the Trade Adjustment Assistance Extension Act 
of 2011 (Title II, P.L. 112-40), but no funds were appropriated.  
FY 2013 – $0 
FY 2014 – $0 
5. Duration 
The policies described were generally in effect for fiscal years 2013-2014. However, not all policies 
or programs were in effect or made payments for both years.  
6. Trade effects 
It is difficult to determine to what extent, if any, these programs have affected trade, given the 
existence of other policy instruments that affect agricultural trade.  
1.3  OTHER AGRICULTURAL PROGRAMMES1 
1.3.1  Expensing of Multi-period Li vestock and Crop Production Costs 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
To ease record-keeping for small farm businesses.  3. Background and authority 
Section 263A of the Internal Revenue Code, enacted as part of the Tax Reform Act of 1986.  4. Form 
Income tax concession.  
                                               
1 All the programmes in this section are tax-relate d, authorized under the US Internal Revenue Code. G/SCM/N/284/USA 
 
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  5. To whom and how assistance is provided 
The production of livestock and crops with a production period of two years or less is exempted 
from the uniform capitalization rules. Farmers producing any goods for sale with a production period of two years or less may elect not to capitalize costs.  
6. Amount 
The revenue loss was $140 million in fiscal year 2013 and $350 million in fiscal year 2014.  
7. Duration 
Indefinite.  8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
1.3.2  Treatment of Loans Forgiven Solvent Farmers as if Insolvent 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  
2. Policy objective and/or purpose 
To address certain consequences of farm credit crises.  3. Background and authority 
Sections 108 and 1017 of the Internal Revenue Code, enacted as part of the Tax Reform Act 
of 1986.  
4. Form 
Income tax concession.  5. To whom and how assistance is provided 
Farmers are granted special tax treatment by being forgiven the tax liability on certain forgiven 
debt. Normally, the amount of loan forgiveness is accounted for as a gain (income) of the debtor, who must either report the gain or reduce his re coverable basis in the property to which the loan 
relates. If the debtor elects to reduce basis and the amount of forgiveness exceeds his basis on the 
property, the excess forgiveness is taxable. However,  in the case of insolvent (bankrupt) debtors, 
the amount of loan forgiveness never results in an  income tax liability. Farmers with forgiven debt 
are considered insolvent for tax purposes, and thus qualify for income tax forgiveness. This relief 
applies only if at least 50 percent of the taxpayer's gross receipts for the three tax years preceding the tax year in which the discharge of indebtedness occurs is attributable to farming.  
6. Amount 
The revenue loss was $40 million in fiscal year 2013 and $40 million in fiscal year 2014.  7. Duration 
Indefinite.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  G/SCM/N/284/USA 
 
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  1.3.3  Capital Gains Treatment of Certain Agricultural Income 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
To ensure that when farmland is sold, any immature, unharvested crops growing on the land are 
treated for tax purposes as part of the land and not as personal property ready for sale to customers.  
3. Background and authority 
Section 1231 of the Internal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
Certain agricultural income, which would normally be taxed as ordinary income, such as receipts 
from the sale of unharvested crops sold together with farmland, can be treated as capital gains. 
Income tax rates for individuals on ordinary income ranged from 10 percent to 35 percent in 2009 
and 2010. For individual taxpayers, long-term capital gains are taxed separately from other income at a maximum rate of 15 percent.  
6. Amount 
The revenue loss was $920 million in fiscal year 2013 and $1020 million in fiscal year 2014.  
7. Duration 
Indefinite; this has been a permanent provision since at least 1954.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
2  ENERGY & FUELS  
(ENERGY DEVELOPMENT, STORAGE AND TRANSPORTATION 
& OTHER RELATED SECTORS) 
2.1  Energy Supply – Renewable Energy Resources  
1. Periods covered by the notification 
The period covered is fiscal years 2013 and 2014.  
2. Policy objective and/or purpose 
To lead the national effort to develop renewable energy technologies, to accelerate acceptance and 
use of renewable energy technologies and to impr ove the United States' overall economic, energy 
security, and environmental health through the development of clean, competitive power technologies.  G/SCM/N/284/USA 
 
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  3. Background and authority 
This program is administered by Department of Energy's (DOE) Office of Energy Efficiency and 
Renewable Energy (EERE). Legislative authority derives from:  
P.L. 93-409, "Solar Heating and Cooling Demonstration Act of 1974" 
P.L. 93-410, "Geothermal Energy Research, Development and Demonstration Act of 1974"  
P.L. 94-163, "Energy Policy and Conservation Act" (EPCA) (1975) P.L. 94-385, "Energy Conservation and Product Act" (ECPA) (1976) 
P.L. 95-91, "Department of Energy Organization Act" (1977) 
P.L. 95-590, "Solar Photovoltaic Energy Rese arch, Development, and Demonstration Act of 
1978" 
P.L. 95-618, "Energy Tax Act of 1978" 
P.L. 95-619, "National Energy Conservation Policy Act" (NECPA) (1978) 
P.L. 95-620, "Power plant and Industrial Fuel Use Act of 1978" P.L. 100-12, "National Appliance Energy Conservation Act of 1987" 
P.L. 100-615, "Federal Energy Management Improvement Act of 1988" 
P.L. 101-218, "Renewable Energy and Energy Efficiency Technology Competitiveness Act 
of 1989" 
P.L. 101-549, "Clean Air Act Amendments of 1990" 
P.L. 101-575, "Solar, Wind, Waste, and Geothermal Power Production Incentives Act 
of 1990" 
P.L. 102-486, "Energy Policy Act of 1992" 
P.L. 104-271, "Hydrogen Future Act of 1996" 
P.L. 106-224, "Biomass Research and Development Act of 2000" P.L. 109-58, "Energy Policy Act of 2005"  
P.L. 110-140, "Energy Independence and Security Act of 2007" 
P.L. 110-234, "The Food, Conservation, and Energy Act of 2008" 
4. Form 
Grants, cooperative agreements, cooperative re search and development agreements (CRADAs)2 
and other forms of collaboration accomplished through consortium-based activities between government laboratories and private industry. 
5. To whom and how assistance is provided 
Participation in the program is determined through various competitive procedures, which are open 
to all eligible private parties. 
                                               
2 The term "CRADA" has a specific meaning as a re sult of legislation and regulations developed to 
implement a variety of U.S. technology promotion and commercialization programs. Generally, however, a CRADA is a negotiated, contractual agreement between a federal agency or agency laboratory and a private 
sector partner or partners (including universities and independent research institutions) in which the parties 
agree on the designation of personnel,  facilities, equipment and other resour ces to a collaborat ive R&D activity, 
as well as to the disposition of any intellectual proper ty which the R&D yields. A CR ADA is just one of several 
legal instruments or mechanisms through which governme nt agencies work in part nership with business and 
academia in pursuit of shared or complementary R&D objectives. Examples of other such instruments are 
"cooperative agreements", contracts and grants. G/SCM/N/284/USA 
 
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  6. Amount 
Fiscal years 2013 and 2014 annual appropriations (approximate dollars in millions) were as 
follows:  
 FY 2013 FY 201 4
Hydrogen & Fuel Cell Technologies  95.8  92.9  
Bioenergy Technologies (formerly Biomass & Biorefinery Systems R&D)  185.2 232.3  
Solar Energy  269.1 247.1  
Wind Energy   86.1  58.6  
Geothermal Technologies   35.0  45.8  
Water Power   54.7  58.6  
7. Duration 
The renewable energy resources programs are no t subject to any fixed completion date. Their 
continuation is contingent upon ongoing annual appropriations and authorizations by Congress. 
8. Trade Effects 
In light of the scope and nature of the R&D activiti es being assisted, it is not possible to determine 
what, if any, trade effects may ev er result from this program. 
2.2  Energy Conservation Programs – Transportation Sector 
1. Periods covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
To develop more energy-efficient and environmentally friendly highway transportation technologies 
(for both cars and trucks) that meet or exc eed performance expectations and environmental 
requirements and that will enable the United States to use significantly less petroleum and reduce 
greenhouse gas emissions.  
3. Background and authority 
This program is administered by DOE's Office of Energy Efficiency and Renewable Energy Vehicle 
Technologies Office (EERE-VTO). Legislative authority derives from:  
P.L. 95-91, "U.S. Department of Energy Organization Act" (1977) 
P.L. 102-486, "Energy Policy Act of 1992"  P.L. 109-58, "Energy Policy Act of 2005" 
P.L. 110-140, "Energy Independence and Security Act of 2007" 
4. Form 
Assistance under the program is provided through grants, cooperative agreements, CRADAs and 
other forms of collaboration accomplished through consortium-based activities between 
government laboratories and private industry.  
5. To whom and how assistance is provided 
Participation in the program is determined through various competitive procedures, which are open 
to all eligible private parties.  G/SCM/N/284/USA 
 
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  6. Amount 
Fiscal years 2013 and 2014 annual appropriations (approximate dollars in millions) are as follows: 
  
 FY 2013 FY 2014 
Total, Vehicle Technologies Office  303.2 289.7 
Applicable Vehicle Technologies Sub-Programs    
Batteries and Electric Drive Technology 111.7 108.9 Vehicle Systems (formerly Vehicle and Systems Simulation & Testing)   44.8  43.5 Advanced Combustion Engine R&D  55.0  50.0 Materials Technology   40.3  38.1 Fuels and Lubricant Technologies   17.0  16.0 Outreach, Deployment and Analysis   34.4  31.2 NREL Site-Wide Facility Support  0  2.0 
 
7. Duration  
The Vehicle Technologies Office is not subject to any fixed completion date. Its continuation is 
contingent upon ongoing annual appropriations and authorizations by Congress. 
8. Trade Effects 
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ev er result from this program. 
2.3  Energy Conservation Programs  - Building Technologies Office 
1. Periods covered by the notification 
The period covered is fiscal years 2013 and 2014. 
2. Policy objective and/or purpose 
The mission of the Building Technologies Office (BTO) is to develop technologies, techniques, and 
tools for making residential and commercial buil dings more energy efficient, productive, and 
affordable.  
3. Background and authority 
Legislative authority derives from:  
P.L. 94-163, "Energy Policy and Conservation Act" (EPCA) (1975) 
P.L. 94-385, "Energy Conservation and Production Act" (EPCA) (1976) 
P.L. 95-91, "Department of Energy Organization Act" (1977) 
P.L. 95-619, "National Energy Conservation Policy Act" (NECPA) (1978) P.L. 95-620, "Power Plant and Industrial Fuel Use Act of 1978" P.L. 96-294, "Energy Security Act" (1980) 
P.L. 100-12, "National Appliance Energy Conservation Act of 1987" 
P.L. 100-357, National Appliance Energy Conservation Amendments of 1988" P.L. 100-615, "Federal Energy Management Improvement Act of 1988" 
P.L. 102-486, "Energy Policy Act of 1992" G/SCM/N/284/USA 
 
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  P.L. 109-58, "Energy Policy Act of 2005"  
P.L. 110-140, "Energy Independence and Security Act of 2007" 
4. Form 
Assistance under the programs is provided thro ugh grants, cooperative agreements, CRADAs and 
other forms of collaboration accomplished through consortium-based activities between 
government laboratories and private industry.  
5. To whom and how assistance is provided 
Participation in the programs is determined through various competitive procedures, which are 
open to all eligible parties.  
6. Amount 
Fiscal years 2013 and 2014 annual appropriations (approx imate dollars in millions) are as follows:  
 
 FY 2013 FY 2014 
Total, Building Te chnologies Office 204.6 177.9 
Applicable Sub-programs    
Emerging Technologies  58.6  55.9 Commercial Buildings Integration  34.0  30.8 PSU Consortium for Building Energy Innovation   22.8  10.0 Residential Buildings Integration  27.7  24.4 Equipment and Building Standards   61.5  55.8 NREL Site-Wide Facility Support 0    1.0 
 
7. Duration 
The program is not subject to any fixed completion date. Its continuation is contingent upon 
ongoing annual appropriations and authorizations by Congress.  
8. Trade Effects 
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ev er result from this program.  
2.4  Energy Conservation – Advanced Manufacturing 
1. Periods covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
The Advanced Manufacturing Office's (AMO) goal is to research, develop, and demonstrate at a 
convincing scale new energy-efficient manufacturing processes and materials technologies to reduce the energy intensity and life-cycle energy consumption of manufactured products and 
promote a corporate culture of continuous impr ovement in energy efficiency among existing 
facilities and manufacturers. G/SCM/N/284/USA 
 
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  3. Background and authority 
These programs are administered by the Department  of Energy, Office of Energy Efficiency and 
Renewable Energy, Office of Industrial Technologi es (OIT). Legislative authority derives from:  
P.L. 94-163, "Energy Policy and Conservation Act" (EPCA) (1975) 
P.L. 94-385, "Energy Conservation and Production Act" (ECPA) (1976) 
P.L. 95-91, "Department of Energy Organization Act" (1977) P.L. 95-619, "National Energy Conservation Policy Act" (NECPA) (1978) 
P.L. 95-620, "Power Plants and Industrial Fuel Use Act of 1978" 
P.L. 96-294, "Energy Security Act" (1980) P.L. 101-218, "Renewable Energy and Energy Efficiency Technology Competitiveness Act 
of 1989" 
P.L. 102-486, "Energy Policy Act of 1992" 
P.L. 109-58, "Energy Policy Act of 2005"  P.L. 110-140, "Energy Independence and Security Act of 2007" 
P.L. 112-210, "American Energy Manufacturing Technical Corrections Act" (2012) 
4. Form 
Assistance under the programs is provided thro ugh grants, cooperative agreements, CRADAs and 
other forms of collaboration accomplished through consortium-based activities between 
government laboratories and private industry.  
5. To whom and how assistance is provided 
Participation in the programs is determined through various competitive procedures, which are 
open to all eligible private parties.  
6. Amount 
Fiscal years 2013 and 2014 annual appropriations (approx imate dollars in millions) are as follows:  
  
 FY 2013 FY 2014 
Total, Advanced Manufacturing 114.3 180.5 
Applicable Sub-programs    
Next Generation Manufacturing R&D Projects  41.7  77.0 Advanced Manufacturing R&D Facilities  55.0  81.5 Industrial Technical Assistance  17.5  22.0 
 
7. Duration 
The program is not subject to any fixed completion date. Its continuation is contingent upon 
ongoing annual appropriations and authorizations by Congress.  
8. Trade Effects 
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ev er result from this program.  G/SCM/N/284/USA 
 
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  2.5  Fossil Energy Rese arch and Development 
1. Periods covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
The program's goal is to create public benefits  by enhancing U.S. economic, environmental, and 
energy security. The program carries out three ty pes of activities: (1) managing and performing 
energy-related research that reduces market barriers to reliable, efficient and environmentally-
sound production and use of fossil fuels for domestic consumption and power generation and 
conversion to other fuels such as hydrogen; (2) partnering with industry and others to advance clean and efficient fossil energy technologies toward commercialization in the U.S. and international markets; and (3) supporting the development of information and policy options that 
benefit the public by ensuring access to adequa te supplies of affordable and clean energy.  
3. Background and authority 
The program is administered by the DOE Office of Fossil Energy. Legislative authority for the 
program derives from the Department of Energy Organization Act (1977), P.L. 95-91; 21st Century 
Nanotechnology Research and Development Act (2003), P.L. 108-153; Energy Policy Act of 2005, P.L. 109-58; America COMPETES Act of 2007, P.L. 110-69; Energy Independence and Security Act 
of 2007, P.L. 110-140; and America COMPETES Act of 2010, P.L. 111-358. 
4. Form, to whom and how assistance is provided 
To ensure that federally funded research and de velopment technologies and analyses are relevant 
to market and public needs, and transferred to co mmercial applications, the Office of Fossil Energy 
participates in joint partnerships with industry utilizing mechanisms such as cost-shared contracts 
and CRADAs. 
5. Amount 
Fiscal years 2013 and 2014 Appropriations (approximate dollars in millions) are as follows:   
 FY 2013 FY 2014 
Total, Fossil Energy Research and Development 498.7 570.4 
Applicable Programs    
Coal 341.9 392.2 
Natural Gas Technologies   13.9  20.6 
Unconventional Fossil Energy Technologies from Petroleum - Oil 
Technology  4.6  15.0 
Plant and Equipment (e.g., maintenance costs)  16.0  16.0 
Fossil Energy Environment Restoration  7.5  5.9 
 
6. Duration 
While it is not subject to any fixed completion date, the program's continuation is contingent upon 
ongoing annual appropriations by the Congress.  
7. Trade effects 
In light of the scope and nature of the activities being assisted, it is not possible to determine 
what, if any, trade effects may ev er result from this program.  G/SCM/N/284/USA 
 
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  2.6  Title 17 Innovative Technology Loan Guarantee Program 
1. Periods covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
To further the President's advanced energy initiative by encouraging early commercial use of new 
or significantly improved technologies in energy projects. Projects supported by loan guarantees 
will help fulfil the Administration's goals of increasing affordable, reliable, secure, and clean 
sources of energy for the United States.  
3. Background and authority 
The 1703 Loan Guarantee Program is authorized un der Title XVII of the Energy Policy Act of 2005 
(Pub L. 109-58). The 1705 Loan Guarantee Progra m is authorized under Title XVII of the Energy 
Policy Act of 2005 (Pub L. 109-58), as amended by Section 406 of the American Recovery and 
Reinvestment Act of 2009 (P.L. 111-5). See the statutes codified at 42 USC §§ 16511-16516. 
4. Form 
Loan guarantees.  5. To whom and how assistance is provided 
Section 1703 of Title XVII of the Energy Policy Act of 2005 (as amended, the "Act") authorizes 
DOE to provide loan guarantees for renewable energy systems, advanced nuclear facilities, 
advanced fossil technologies, efficient end use energy technologies, and other specified types of projects that use advanced technologies in commercial-scale projects that avoid, reduce, or sequester air pollutants or anthropogenic emissions of greenhouse gases. Section 406 of the 
American Recovery and Reinvestment Act of 2009, P.L. 111-5, amended Title XVII of the Act to 
add Section 1705, a temporary program for the rapi d deployment of renewable energy, electric 
power transmission and leading edge biofuel projects.  
6. Amount 
Fiscal years 2013 and 2014 Appropriations (approxim ate dollars in millions) are as follows: 
 FY 2013 FY 2014 
Title 17 Innovative Technolo gy Loan Guarantee Program    
 Administrative Operations  36.1  42.0  Offsetting Receipts -36.1 -22.0 Total, Title 17 Innovative Technology Loan Guarantee Program 0  20.0 
 
Under published regulations for Section 1703, DOE may issue guarantees for up to 100 per cent of 
the amount of a loan, subject to the Act's limitation that DOE may not guarantee a debt instrument for more than 80 per cent of the total cost of an eligible project. By policy, certain of 
the guarantees issued under Section 1705 cover only 80% of the amount of the loan. Under 
Section 1702 of the Act, as amended, the "credit subsidy cost" (a United States government accounting concept) of a guaranteed loan may be pa id with a combination of appropriated funds (if 
available) and borrower payments. The "credit subsidy costs" of all other Section 1703 loan 
guarantees are expected to be paid by the borrowe rs. The "credit subsidy costs" (as of closing) of 
all loan guarantees issued under the Section 1705 temporary program were paid with appropriated 
funds. G/SCM/N/284/USA 
 
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  7. Duration 
There is no deadline under Section 1703. 
8. Trade Effects 
Given that this is a relatively new program and in light of the activities being assisted, it is not 
possible to determine what, if any, trade e ffects may ever result from this program. 
2.7  Advanced Technology Vehicles Manufacturing Loan Program (ATVM) 
1. Periods covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
The ATVM loan program provides loans to automobile and automobile parts manufacturers for the 
cost of reequipping, expanding, or establishing ma nufacturing facilities in the United States to 
produce advanced technology vehicles or qualif ied components, and for associated engineering 
integration costs. 
3. Background and authority 
The ATVM loan program was established by Sectio n 136 of the Energy Independence and Security 
Act of 2007 (Pub L. 110-140). See the statute codified at 42 USC §17013.  
4. Form 
Direct loans  5. To whom and how assistance is provided 
Section 136 of the Energy Independence and Se curity Act of 2007 established an incentive 
program – the Advanced Technology Vehicles Manufacturing Loan Program – consisting of direct 
loans to support the development of advanced tec hnology vehicles and associated components in 
the United States. The ATVM loan program supports the President's goal to create green jobs in the automotive and component manufacturing indust ries and will help ensure that new advanced 
technology vehicles (ATVs) meet a higher standard (125 per cent of the 2005 base year CAFE fuel 
efficiency standards) than similarly classed conv entional technology vehicles. In fiscal year 2010, 
Section 136 was amended to include ultra-efficient vehicles within the definition of advanced 
technology vehicles (Pub L. 111-85). 
6. Amount 
Fiscal years 2013 and 2014 Appropriations (approxim ate dollars in millions) are as follows: 
  
 FY 2013 FY 2014 
Advanced Technology Vehicles Manufacturing Loan Program 5.7 6.0 
 
7. Duration 
No specified sunset date. G/SCM/N/284/USA 
 
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  8. Trade Effects 
Given that this is a relatively new program and in light of the activities being assisted, it is not 
possible to determine what, if any, trade e ffects may ever result from this program. 
3  OTHER ENERGY AND FUELS3 
3.1  Expensing of Exploration and Developmen t (E&D) Costs for Oil, Gas and other Fuels 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  
2. Policy objective and/or purpose 
To encourage the development of domestic oil, natural gas and coal resources.  
3. Background and authority 
In the case of successful investments in domestic oil and gas wells, intangible drilling costs, such 
as wages, the costs of using machinery for grading and drilling and the costs of unsalvageable 
materials used in constructing wells, may be ex pensed for tax purposes rather than amortized 
over the productive life of the property. Integrated oil companies may currently deduct only 
70 percent of such costs and amortize the remain ing 30 percent over five years. The same rule 
applies to the exploration and development costs of surface stripping and the construction of 
shafts and tunnels for other fuel minerals. The expensing provision is authorized under 
sections 263(c), 291, 616-617, 57(2), and 1254 of the Internal Revenue Code of 1986. The 
expensing of intangible drilling costs was originally established in a 1916 Treasury regulation with the rationale that such costs were ordinary operating expenses. Limitations on expensing for integrated oil companies were applied in 1976 and later years.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
Fuel mineral producers are permitted accelerated deductions from taxable income.  6. Amount 
The revenue loss was $550 million in fiscal year 2013 and $240 million in fiscal year 2014.  
7. Duration 
Indefinite.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
3.2  Excess of percentage over Cost Depletion for Oil, Gas and Other Fuels 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  
                                               
3 The programmes in this section are tax-related,  authorized under the US Internal Revenue Code. G/SCM/N/284/USA 
 
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  2. Policy objective and/or purpose 
To stimulate the supply of oil and gas, compensate producers for the high risks of prospecting, and 
relieve the tax burdens of small-scale producers.  
3. Background and authority 
Independent ( i.e., non-integrated) oil and gas producers and other fuel mineral producers and 
royalty owners are generally required to take the higher of percentage depletion deductions or cost depletion on limited quantities of output for tax purposes. Under cost depletion, outlays are 
deducted over the productive life of the property based on the fraction of the resource extracted. 
Under percentage depletion taxpayers deduct a percentage of gross income from mineral production at rates of 15 percent for oil, gas an d oil shale, and 10 percent for coal. The deduction 
is limited to 50 percent of net income from the property, except for oil and gas where the 
deduction can be 100 percent of net property income. For domestic production from marginal 
wells, the 100 percent of net income limitation has been suspended for taxable years before 1 January 2012. Additionally, the percentage deplet ion deduction for all oil and gas properties may 
not exceed 65 percent of the taxpayer's overall income and is limited to 365,000 barrels per year 
per taxpayer. Production from geothermal deposits is eligible for percentage depletion up to 65 percent of net income, but with no limit on output and no limitation with respect to qualified 
producers. Unlike depreciation or cost depletion, percentage depletion deductions can exceed the 
cost of the investment.  
Percentage depletion is authorized under sections 611-613, 613A, and 291 of the 
Code. percentage depletion for oil and gas goes back to 1918 or before and was extended to coal 
and most other minerals in 1932. The Tax Reduction Act of 1975 eliminated the percentage 
depletion allowance for major oil and gas companies and reduced the rate for independents to 15 percent for 1984 and beyond.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
Independent fuel mineral producers and royalty owners are permitted deductions from taxable 
income for percentage depletion.  
6. Amount 
The revenue loss was $530 million in fiscal year 2013 and $660 million in fiscal year 2014.  
7. Duration 
Indefinite.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
3.3  Capital Gains Treatment of Royalties on Coal 1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
To encourage the development of the domestic coal industry.  G/SCM/N/284/USA 
 
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  3. Background and authority 
The capital gains tax treatment is authorized und er sections 1231 and 631 of the Internal Revenue 
Code. When the capital gain rate is below the regular tax rate, the owner is not entitled to percentage depletion provided in section 613 of the Internal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
Sales of certain coal under royalty contracts can be treated as capital gains for tax purposes. 
Income tax rates for individuals on ordinary income ranged from 10 percent to 35 percent in 2007 and 2008. For individual taxpayers, long-term capital gains are taxed separately from other income, generally at a maximu m tax rate of 15 percent.  
6. Amount 
The revenue loss was $90 million in fiscal year 2013 and $100 million in fiscal year 2014.  
7. Duration 
Indefinite.  8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
3.4  Energy Efficient Appliance Credit 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. 2. Policy objective and/or purpose 
To encourage the manufacture of energy efficient appliances.  3. Background and authority 
A tax credit is allowed to a manufacturer for th e production of energy efficient dishwashers, 
clothes washers, and refrigerators. A manufacturer's cumulative credit is limited to $75 million for 
all taxable years beginning after 31 December 2007 and before 31 December 2011 with the exception that the $200 refrigerator credit and the $250 clothes washer credit are not limited. 
In 2011 the aggregate credit amount allowed may not exceed $25 million per manufacturer with 
the exception of the most energy efficient clothes washers and refrigerators. The Energy Policy Act 
of 2005 added the credit for energy efficient app liances. The Emergency Stabilization Act of 2008 
modified the tax credit amount and standards for energy efficient household appliances produced 
after 2007. The Tax Relief, Unemployment Insura nce Reauthorization, and Job Creation Act of 
2010 modified the tax credit amount and standards for energy efficient household appliances produced after 2010 and modified the aggregate credit amounts allowed per manufacturer. The 
credit is authorized in section 45M of the Internal Revenue Code. 
4. Form 
Income tax concession.  G/SCM/N/284/USA 
 
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  5. To whom and how assistance is provided 
The credit reduces income taxes for manufacturers that produce qualifying appliances.  
6. Amount 
The revenue loss was $150 million in fiscal year 2013 and $150 million in fiscal year 2014.  
7. Duration 
The provision applies to appliances produced before 31 December 2013.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
3.5  Second Generation Biofuel Credit 1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  
2. Policy objective and/or purpose 
To encourage the substitution of second genera tion fuels produced from renewable sources for 
gasoline.  
3. Background and authority 
The tax credit for alcohol used as a fuel expired 31 December 2011 with the exception of the credit 
for cellulosic biofuel production. The credit was enacted as part of the Food, Conservation, and 
Energy Act of 2008. The named credit was scheduled for termination on 31 December 2012. When 
established, the credit was coordinated with the alcohol fuel credit in section 6426(b). The credit 
was extended through calendar year 2013 by the American Taxpayer Relief Act of 2012. This Act 
also changed "cellulosic" to "second generation " and added algae-based fuels to the qualifying 
second generation fuels. The Tax Increase Prevention Act of 2014 retroactively extended the 
credits for calendar year 2014. 
The second generation biofuel credit is authoriz ed by section 40 of the Internal Revenue Code. 
This non-refundable income-tax credit is equal to $1.01 for each gallon of qualified second 
generation biofuel produced in a taxable year. Th e credit is included in a taxpayer's income. 
Second generation biofuel includes any liquid fuel that (1) is produced in the United States and 
used as a fuel in the United States, (2) is derived from fibre-based sources (lignocellulosic or 
hemicellulosic matter) available on a renewable or recurring basis or from cultivated algae or related microorganisms, and (3) meets the registra tion requirements for fuels and fuel additives 
established by the Environmental Protection Agency under section 211 of the Clean Air Act 
4. Form 
Income tax concession. 
5. To whom and how assistance is provided 
The credit reduces the income tax liability of qualifying producers.  6. Amount 
The revenue loss in fiscal years 2013 and 2014 is unknown because detailed income tax data are 
not yet available. Production estimates from non-tax sources indicate that production of qualifying 
fuels was too low to generate significant tax credit amounts.  G/SCM/N/284/USA 
 
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  7. Duration 
The tax credit expired 31 December 2014. 
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
3.6  Biodiesel and Renewable Diesel Credit 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  
2. Policy objective and/or purpose 
To encourage the substitution of biodiesel and renewable diesel for diesel fuel.  
3. Background and authority 
There is a tax credit for biodiesel or renewable diesel used as a fuel. This credit is equal to $1.00 
per gallon for biodiesel (including agri-biodiesel). In addition, small producers of biodiesel are 
eligible for a 10 cent per gallon income tax credit. The credit is included in a taxpayer's income.  
The biodiesel and renewable diesel credits are authorized by sections 38, 40A, 6426, and 6427 of 
the Internal Revenue Code. The biodiesel credit was enacted as part of the American Jobs Creation 
Act of 2004. The renewable diesel credit was enacted and the biodiesel credit was extended as part of the Energy Policy Act of 2005. The Emerge ncy Stabilization Act of 2008 increased the credit 
for recycled biodiesel from $0.50 per gallon to $1.00 per gallon and extended the credits through 
31 December 2009. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation 
Act of 2010 extended the biodiesel and Renewable Diesel credits through 2011. The American Taxpayer Relief Act of 2012 retroactively extended the credit for calendar year 2012 and through 
2013. The Tax Increase Prevention Act of 2014 retroactively extended the credits for calendar 
year 2014. 
4. Form 
Income tax concession, excise tax concession, or direct payment for fuels containing biodiesel.  
5. To whom and how assistance is provided 
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.  
6. Amount 
The revenue loss was $1,620 million in fiscal year 2013 and $1,910 million in fiscal year 2014.  
7. Duration 
The credit expired 31 December 2014.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  G/SCM/N/284/USA 
 
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  3.7  Alternative Fuel Mixture Credit 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. 2. Policy objective and/or purpose 
To encourage the substitution of alternative fuels for gasoline and diesel fuel.  3. Background and authority 
An excise tax credit is available for alternative fuels including liquefied petroleum gas, P Series 
fuels, compressed or liquefied natural gas, liquefied hydrogen, liquefied fuel derived from coal 
through the Fischer-Tropsch process, compressed or liquefied gas derived from biomass, or liquid 
fuel derived from biomass. For coal-to-liquids produced after 30 September 2009 through 30 December 2009, the fuel must be certified as having been derived from coal produced at a 
gasification facility that sequesters 50 percent of such facility's total carbon dioxide emissions. The 
sequestration percentage increases to 75 percent for fuel produced after 30 December 2009. The alternative fuel credit is 50 cents per gallon of al ternative fuel or gasoline gallon equivalents. The 
excise tax credit was enacted as part of the Sa fe, Accountable, Flexible, Efficient Transportation 
Act of 2005. The Tax Relief, Unemployment Insura nce Reauthorization, and Job Creation Act of 
2010 extended the alternative fuel credit through 2011 and eliminated the credit for any fuel 
(including lignin wood residues, or spent pulping liquors) derived from the production of paper or 
pulp (black liquor). The American Taxpayer Relie f Act of 2012 retroactively extended the credit for 
calendar 2012 and through 2013. The Tax Increase Prevention Act of 2014 retroactively extended 
the credits for calendar year 2014. The credit is authorized in sections 6426 and 6427(e) of the 
Internal Revenue Code.  
4. Form 
Excise tax concession.  
5. To whom and how assistance is provided 
The credit reduces the excise tax of, or results in direct payment to, qualifying producers, 
blenders, or users. 
6. Amount 
The revenue loss was $350 million in fiscal year 2013 and $370 million in fiscal year 2014.  
7. Duration 
The tax credit expired on 31 December 2014.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
3.8  Credits for Investment in Advanced Coal Facilities and Advanced Gasification 
Facilities 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. G/SCM/N/284/USA 
 
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  2. Policy objective and/or purpose 
To encourage the development of advanced technology facilities for generating electricity from coal 
and synthesis gas.  
3. Background and authority 
Under the first round of credit allocations, taxpayers are allowed investment credits of 20 percent 
for investments in integrated gasification combined cycle (IGCC) facilities and gasification facilities and 15 percent for investments in other advances coal facilities. The credit is subject to a national 
limitation of $800 million for the IGCC credit, $500 million for other advanced coal facilities, and 
$350 million for gasification facilities. The credit was adopted as part of the Energy Policy Act of 
2005. This provision is authorized in sections 48A and 48B of the Internal Revenue Code. 
Under the second round of credit allocations, the credit rate is increased to 30 percent for new 
IGCC and other advanced coal projects. An additional $1.25 billion of credits can be allocated to 
qualifying projects. Under the second round of cred it allocations, qualifying projects must include 
equipment which separates and sequesters at least 65 percent of the project's total carbon dioxide 
emissions. Under the second round of credit allocati ons, the gasification project credit is increased 
to 30 percent. An additional $250 million of credit s can be allocated to qualified projects that 
separate and sequester at least 75 percent of carbon dioxide emissions. The credit was adopted as 
part of the Emergency Stabilization Act of 2008. Th is provision is authorized in sections 48A and 
48B of the Internal Revenue Code. 
4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
The credit reduces federal income taxes for taxpayers investing in qualified facilities.  
6. Amount 
The revenue loss was $180 million in fiscal year 2013 and $200 million in fiscal year 2014.  7. Duration 
The tax credit applies to investments after 8 August 2005.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
3.9  Advanced Energy Property Credit 1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. 2. Policy objective and/or purpose 
To stimulate economic growth, create jobs, and reduce greenhouse gas emissions by supporting 
investments in green energy manufacturing. 
3. Background and authority 
A 30-percent credit is available for investment in qualified property used in a qualified advanced 
energy manufacturing project. A qualified advanced  energy project is a project that re-equips, 
expands, or establishes a manufacturing facility fo r the production: (1) property designed to be G/SCM/N/284/USA 
 
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  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 renewabl e 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. Up to 
$2.3 billion in credits may be allocated. 
The credit was adopted as part of the American  Recovery and Reinvestment Act of 2009 and is 
authorized in section 48C of the Internal Revenue Code. 
4. To whom and how assistance is provided 
The credit reduces federal income taxes for taxpayers investing in qualified projects.  5. Amount 
The revenue loss was $210 million in fiscal year 2013 and $100 million in fiscal year 2014.  
6. Duration 
There is a 1-year period from the time of accept ance for the taxpayer to satisfy the requirements 
for certification, and then a 3-year period from th e time of certification to place the property in 
service. The placed-in-service deadline for most projects is 2017. 
7. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
3.10  Two-year Amortization of Geol ogical and Geophysical Expenditures 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. 
2. Policy objective and/or purpose 
To encourage oil and gas exploration.  3. Background and authority 
Taxpayers are allowed to amortize costs incurred in exploring for oil and gas. For costs incurred 
in 2006, amortization was permitted over two years for both integrated and non-integrated oil 
companies. For costs incurred after 2006 and before 20 December 2007, amortization was permitted over five years for integrated oil comp anies. For costs incurred after 19 December 2007, 
amortization is permitted over seven years for integrated oil companies. The amortization 
deduction was adopted as part of the Energy Po licy Act of 2005. The amortization period was 
increased by the Tax Increase Prevention an d Reconciliation Act of 2005 and the Energy 
Independence and Security Act of 2007. This pr ovision is authorized in section 167(h) of the 
Internal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
The credit reduces federal income taxes for taxpayers that incur costs in exploring for oil and gas.  G/SCM/N/284/USA 
 
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  6. Amount 
The revenue loss was $100 million in fiscal year 2013 and $80 million in fiscal year 2014.  
7. Duration 
Amortization is available for costs incurred in tax years beginning after 8 August 2005.  
8. Trade Effects 
It is not possible to estimate what, if any, trade effects may result from the use of this provision. 
3.11   Energy Production Credit 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. 
2. Policy objective and/or purpose 
To encourage the development of clean or renewable electricity. 
3. Background and authority 
Section 45 of the Internal Revenue Code. 
4. Form 
Income tax concession. 5. To whom and how assistance is provided 
The provision provides a credit against income taxes for certain electricity produced from wind 
energy, biomass, geothermal energy, solar energy, small irrigation power, municipal solid waste, 
or qualified hydropower and sold to an unrelated party.  
6. Amount 
The revenue loss was $1,670 million in fiscal year 2013 and $2,240 million in fiscal year 2014. 
7. Duration 
The provision applies to projects on which construction began before the end of 2014. 
8. Trade Effects 
It is not possible to estimate what, if any, trade effects may result from the use of this provision. 
3.12  Energy Investment Credit  1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. 2. Policy objective and/or purpose 
To encourage the development of clean or renewable electricity. G/SCM/N/284/USA 
 
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  3. Background and authority 
Section 48 of the Internal Revenue Code. The credit is up to 30 percent for certain investments 
made before the end of 2016.  
4. Form 
Income tax concession. 5. To whom and how assistance is provided 
The provision provides credits against income taxes for investments in solar and geothermal 
energy property, qualified fuel cell power plants, stationary microturbine power plants, geothermal 
heat pumps, small wind property, and combined heat and power property.  
6. Amount 
The revenue loss was $1,950 million in fiscal year 2013 and $1,870 million in fiscal year 2014. 
7. Duration 
Expires for investments made after 2016, except 10 percent credit for solar and geothermal 
property available indefinitely.  
8. Trade Effects 
It is not possible to estimate what, if any, trade effects may result from the use of this provision. 
3.13  Energy Grant In Lieu Of The Energy Pr oduction Credit Or Th e Energy Investment 
Credit 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. 2. Policy objective and/or purpose 
To encourage the development of clean or renewable electricity. 3. Background and authority 
Section 1603 of the American Recovery and Reinvestment Act of 2009 authorized Treasury to 
make payments to eligible persons who place in service specified energy property during 2009, 
2010, or 2011, or after 2011 if construction bega n on the property during 2009-2011 and the 
property is placed in service by the credit termination date. The Grant is in lieu of the Energy 
Production Credit or Energy Investment Credit. The Grant was intended to encourage the growth 
of clean energy projects during and after the 2008 economic downturn when investment capital for 
these projects was not as readily available.  
4. Form 
Direct payment. 5. To whom and how assistance is provided. 
The direct payment is available to businesses that  invest in qualified renewable energy projects. 
6. Amount 
The revenue loss was $8,080 million in fiscal year 2013 and $3,164 million in fiscal year 2014. G/SCM/N/284/USA 
 
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  7. Duration 
The provision applies to projects on which construction began before the end of 2011. 
8. Trade Effects 
It is not possible to estimate what, if any, trade effects may result from the use of this provision. 
4  FISHERIES 
4.1  Columbia River Fishery Deve lopment Program (Mitchell Act)  
1. Period covered by the notification 
The period covered is fiscal year 2013 and 2014.  2. Policy objective and/or purpose  
The Mitchell Act (16 USC 755-757; 52 Stat. 345) authorizes the Secretary of Commerce to carry 
on activities for the conservation of fishery resources in the Columbia River Basin. The Mitchell Act 
specifically directs the establishment of salm on hatcheries, the conduct of engineering and 
biological surveys and experiments, and the insta llation of fish protective devices. It also 
authorizes agreements with state fishery agencies  and construction of facilities on state-owned 
lands. The major objective of this program has traditionally been to mitigate the negative effects 
of lost salmon habitat caused primarily by the building of dams for hydroelectric power and irrigation projects, and also by other land-use factors, such as agriculture, logging, and urban 
development.  
With the listing of many of the Columbia River Basin salmon and steelhead populations under the 
Endangered Species Act, substantial changes have been and will continue to be required of the Mitchell Act Program. The Mitchell Act environmental impact statement (EIS) will be finalized in 
2014 and will provide a basis to inform the policy di rection for distribution of future Mitchell Act 
hatchery funding.  
3. Background and authority 
The Columbia River Fishery Development Program was authorized by the Mitchell Act (Public Law 
75-502, May 11, 1938). It has evolved into a program which funds state agencies and tribal hatcheries, irrigation screens and fishways, and monitoring, evaluation, and reform (MER) projects 
in the Columbia River. The program has received federal appropriations since 1947, and is funded 
by general appropriations legislation.  
4. Form 
The United States Government provides operating grants to Columbia River Fisheries Development 
Program salmon hatcheries run by the Oregon Department of Fish and Wildlife (ODFW), the 
Washington Department of Fish and Wildlife (WDFW), the Confederated Tribes and Bands of the Yakama Nation (YN) and the U.S. Fish and Wildlife Service (USFWS), Department of Interior. In 
addition, the program funds irrigation screens and fishways operated by ODFW, WDFW, the Idaho 
Department of Fish and Game (IDFG), and YN, and funds MER projects conducted by ODFW, WDFW, YN, USFWS, and the Nez Perce Tribe (NPT).  
5. To whom and how assistance is provided 
The funds are provided to the ODFW, the WDFW, IDFG, the YN and the NPT through Cooperative 
Agreements. Funds are also provided to the US FWS through an intergovernmental transfer.  G/SCM/N/284/USA 
 
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  6. Amount 
In fiscal years 2013 and 2014, the Mitchell Act hatchery program was reduced from the prior 
fiscal years' levels ($15,868,000 annually, for both FY2011 and 2012). The fiscal year 2013 final grant allocation total was $14,832,000 and the fiscal year 2014 grant allocation total was 
$14,072,000. These grants funded: the operation and maintenance of hatchery programs in 
Oregon and Washington states; necessary MER projects for Mitchell Act funded hatchery operations in Washington, Oregon and Idaho st ates; and screening and passage projects in 
Washington, Oregon, and Idaho states.  
7. Duration 
Indefinite.  8. Trade effects 
The basic purpose of salmon hatcheries is to mitigate habitat and other losses associated with 
other federally-supported activities, to restore depleted salmon resources, and help to recover listed salmon and steelhead. The contribution of Columbia River hatchery-reared fish to the 
commercial harvests in waters off Washington, Oregon, and California and off Alaska varies from 
year to year given natural variability but the Mitchell Act funded hatcheries contribute substantially to the economic value of the commercial (tribal and non-tribal) and recreational fishery in general. 
A recent economic analysis by TCW Economics concluded that the Mitchell Act funded hatchery 
production contributed $36 million in personal in come to the regional economy and 871 jobs based 
upon hatchery production of approximately 70 million juvenile salmon and a catch of 252,000 
adults in the commercial, recreational and tribal fisheries in the Columbia River, Pacific Ocean and 
Puget Sound, based on 2007 data (TCW Economics 2010). It is generally accepted that Mitchell 
Act funded hatchery production has no discernible trade effect. 
4.2  Sea Grant 
1. Period covered by the notification 
The period covered is fiscal years 2013 to 2014.  
2. Policy objective and/or purpose 
The Sea Grant College Program provides grants to carry out research that addresses many aspects 
of the long-term economic development, enviro nmental stewardship, and responsible use of 
ocean, coastal, and Great Lakes resources, in cluding commercial fisheries and aquaculture. 
National strategic focus areas for research, education, and outreach include: a safe and 
sustainable seafood supply; healthy coastal ecosystems; sustainable coastal development; and 
hazard resilient coastal communities. A majority of research grants are intended to support 
effective conservation and management of U.S. fisheries, rather than to assist commercial 
activities. However, a small number of Sea Grant projects benefit industry, and, for that reason, in 
the interests of transparency, this program has been included in this notification.  
3. Background and authority  
In 1965, Sea Grant Colleges were first identified through an amendment to the National Science 
Foundation Act of 1950, and, in 1966, the program was formally established with passage of the National Sea Grant College and Program Act. More than 200 individual colleges and universities in thirty-two state Sea Grant College Programs currently participate in this program.  
4. Form 
Direct federal grants are normally paid to an academic institution or other organization.  G/SCM/N/284/USA 
 
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  5. To whom and how the assistance is provided 
Grants may be provided to institutions of higher education (including Sea Grant College, Sea Grant 
Institute or other institutions), non-profit organizations, commercial organizations, state, local and Indian tribal governments, and individuals. Each Sea Grant College Program administers a 
"request for proposal" (RFP) process to address state priorities, in addition to RFPs for National 
Strategic Investments administered by the National Sea Grant Office. The National Marine Fisheries Service headquarters administers a separate RFP process to elicit proposals with a 
national scope.  
6. Amount 
The large majority of grants under this program support research that does not directly provide 
economic benefits to the fishing industry. Therefor e, it is difficult to determine the value of any 
subsidy that may be provided under this program. Total program appropriations (fisheries and 
non-fisheries) for fiscal year 2011 were $61.4 million. Of that 2011 amount, approximately 
$3.3 million were devoted to research focuse d on commercial fisheries and approximately 
$5.5 million were devoted to research focused on aquaculture. Total appropriations (fisheries and 
non-fisheries) for fiscal year 2012 were $62.2 million. Of that 2012 amount, approximately 
$2.7 million were devoted to research focuse d on commercial fisheries and approximately 
$5.3 million were devoted to research focused on aquaculture. Total program appropriations in 
2013 were $57.2 million. Of that 2013 amount, approximately $1.2 million were devoted to research focused on commercial fisheries and approximately $4.7 million were devoted to research focused on aquaculture. Total appropriations (fisheries and non-fisheries) for fiscal year 2014 were 
$67.0 million. Of that 2014 amount, approximately $4.0 million were devoted to research focused 
on commercial fisheries and approximately $4.9 m illion were devoted to research focused on 
aquaculture. 2013  
7. Duration 
Federal grants for research and development under the Sea Grant program are provided annually, 
although some of the projects are multi-annual. The duration of the program itself is indefinite.  
8. Trade effects 
The Sea Grant Program is not an industry or tr ade promotion program. Very little of the funds 
provided directly impact the U.S. fishing industry . Additionally, much of the results of research 
conducted with Sea Grant funds is in the public do main. In light of these considerations, the trade 
effects of this program, if any,  are likely to be minimal.  
4.3  Saltonstall-Kennedy Grant Program:  Fisheries Research And Development 
1. Period covered by the notification 
The period covered is fiscal year 2013 and 2014.  2. Policy objective and/or purpose  
This program uses funds derived from duties collected on fishery imports to fund a wide range of 
research and development grants that mostly support effective conservation and management of 
U.S. fisheries and fisheries communities by increasing the biological, economic, and social information needed for sound management.  
3. Background and authority  
The legislative authority for this program goes  back to the Saltonstall-Kennedy Act of 1954. 
However, the current grant program was established by the American Fisheries Promotion Act of 1980, which amended the Saltonstall-Kennedy Act (15 U.S.C. 713c-3(c)). The National Marine 
Fisheries Service administers the program.  G/SCM/N/284/USA 
 
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  4. Form 
Grants are awarded annually on a competitive basis.  
5. To whom and how assistance is provided 
This program is open to: citizens or nationals of the United States, citizens of the Northern Mariana 
Islands (NMI), Republic of the Marshall Islands, Republic of Palau, or the Federated States of 
Micronesia, corporations, partnerships, associations, or other non-Federal entities, non-profit or otherwise (including Native American tribes) within the meaning of section 2 of the Shipping Act 
of 1916, as amended. Federal employees and Fi shery Management Councils and their employees 
are ineligible. Projects are selected for funding through a competition/call for proposals announced on www.Grants.gov.  
6. Amount 
It is difficult to estimate a subsidy per unit for a diverse R&D (S-K) grant program. 40 awards, 
totalling $10.5 million were obligated for compet itive awards using FY 2013 Funds. The FY 2014 
funds will be used for the upcoming solicitation. It is anticipated that both a competitive and 
national program will be funded using both FY 2014 and FY 2015 funds.  
7. Duration 
Indefinite.  
8. Trade effects 
The trade effects if any, of this program are negligible, due to the program's emphasis on product 
quality/safety and promotion of progress toward sustainable fisheries. Moreover, much of the 
results of research conducted with Saltonsta ll-Kennedy funds are in the public domain.  
4.4  Fisheries Finance Program (FFP) (Pri or to 1996, this program was known the 
Fisheries Obligation Guar antee (FOG) Program.)  
1. Period covered by the notification 
The period covered is fiscal year 2013 and 2014.  2. Policy objective and/or purpose  
The purpose of FFP is to provide fixed-rate financing with a term equal to the estimated useful life 
of the equipment financed. The predecessor program – the FOG Program – which operated from 
1972 through 1996, provided government-backed loan guarantees to the U.S. commercial fishing sector for the construction, reconstruction, replacement and, under certain circumstances, the purchase of fishing vessels. Since 1991, the program has been barred by NOAA policy and 
Congressional directives from financing any project that could be construed to lead to 
overcapitalization of any fishery. In 1996, the program's regulations were amended to reflect this change in policy.  
In 1996, the FOG Program began providing direct loans, and the name of the program was 
changed to the Fisheries Finance Program. Over time, FFP lending authority was extended to include aquaculture, vessel buybacks, Individual Fishing Quota (IFQ) purchases and Community 
Development Quota loans.  
3. Background and authority 
Background is provided above. The statutory authority for the FOG Program and FFP is Title XI of 
the Merchant Marine Act, 1936, as amended and now recodified at 46 U.S.C. 53701, et seq.  This 
program is administered by the National Marine Fisheries Service (NMFS).  G/SCM/N/284/USA 
 
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  4. Form 
The FFP program provides direct loans to the fishing and aquaculture industries. The interest rates 
charged on FFP loans are 2 percentage points abov e comparable maturity Treasury bond yields as 
of the date of the loan closing. The loans are full y collateralized by fisheries and other type assets. 
5. To whom and how assistance is provided 
Under the FFP, loans are provided directly to individuals or business enterprises that have qualified 
projects. 
6. Amount 
In light of the many loans currently outstanding, and variations in amortization schedules and 
interest rates, the calculation of any subsidy amount, and especially the subsidy per unit, is not readily attainable. It is important to note, that due to the interest rates charged on these loans 
and the relatively low default rate, FFP is a self -financing program. In addition, the FFP charges 
application fees, frequently requires guarantees and secondary collateral and forecloses loan collateral. All of these factors have resulted in no net outflow of government funds.  
Below is a table showing the total amount of loans that have been authorized since 2009. (If this 
program provided a subsidy, the benefit would be based on the difference between the interest rate charged under the program and the amount the firm would pay on a comparable commercial 
loan.) 
TYPE OF LOAN FY10 FY11 FY12 FY13 
Traditional $59 $59 $37 $37 
Halibut/Sablefish IFQ $10 $9  $6  $1 
 
7. Duration 
Indefinite.  
8. Trade effects 
Since 1991 , the FFP has been barred by NOAA policy, program regulations and/or Congressional 
directives from financing any project that could be construed to lead to overcapitalization of any fishery. Because of this policy, and because any subsidy element that might be attributable to this 
program is small or non-existent, the trade effects from this program are likely to be minimal, if 
any. 
5  LUMBER AND TIMBER 5.1  Capital Gains Treatment of Certain Timber Income 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  
2. Policy objective and/or purpose 
To encourage domestic timber production.  G/SCM/N/284/USA 
 
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  3. Background and authority 
The capital gains tax treatment is authorized und er sections 1231 and 631 of the Internal Revenue 
Code. The provision was originally enacted in 1943.  
4. Form 
Income tax concession.  5. To whom and how assistance is provided 
Certain timber income can be treated as capital gains for income tax purposes. For taxpayers with 
a net capital gain, a lower tax rate may apply to the gain than the tax rate that applies to ordinary 
income.  
6. Amount 
The revenue loss was $90 million in fiscal year 2013 and $100 million in fiscal year 2014.  
7. Duration 
Indefinite.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
5.2  Expensing of Multi-period Timber Growing Costs 1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. 2. Policy objective and/or purpose 
The ability to expense indirect costs of timber growing was based on the view that these costs 
were maintenance costs, and thus deductible as ordinary costs of a trade or business. Following a 
series of revenue rulings and court cases over the years distinguishing between what expenses 
might be deductible and what expenses might be capitalized, the Tax Reform Act of 1986 included uniform capitalization rules which required indire ct expenses to be capitalized in most cases. 
Where the application of these rules was deemed  to be unduly burdensome, exceptions were 
provided.  
3. Background and authority 
Generally, costs must be capitalized when goods produced for inventory are used in one's own 
trade or business, or under contract to another pa rty. Timber production, however, was specifically 
exempted from these multi-period cost rules and permitted to subject such costs to current expensing. This expensing is authorized by se ctions 162 and 263A(c)(5) of the Internal Revenue 
Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
Timber owners can expense, rather than capitalize, certain costs from taxable income.  G/SCM/N/284/USA 
 
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  6. Amount 
The revenue loss was $280 million in fiscal year 2013 and $320 million in fiscal year 2014.  
7. Duration 
Indefinite.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
5.3  Expensing and Seven-Year Amortiza tion for Reforestation Expenditures 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  
2. Policy objective and/or purpose 
To promote reforestation on private timberlands.  
3. Background and authority 
Expensing is allowed for up to $10,000 invested annually in clearing land and planting trees for the 
ultimate production of timber. Reforestation expe nditures beyond this amount may be amortized 
over a seven-year period. Without this preference, reforestation expenditures would have to be 
capitalized and could be recovered (deducted) only when the trees were sold or harvested years later. These provisions are authorized by sect ion 194 of the Internal Revenue Code. They were 
originally enacted in the Recreational Boating Safety and Facilities Improvement Act of 1980 and 
were modified by the American Jobs Creation Act of 2004.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
Allows taxpayers to recover the reforestation costs on an accelerated basis in computing taxable 
income.  
6. Amount 
The revenue loss was $70 million in fiscal year 2013 and $70 million in fiscal year 2014.  
7. Duration 
Indefinite.  8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  G/SCM/N/284/USA 
 
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  6  MEDICAL 
6.1  The Office Of Nuclear Physics, Isotop e Development And Production For Research 
And Applications Program 
1. Period covered by the notification 
This notification covers fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
The mission of the isotope program is to maintain the infrastructure required to support the 
national need for a reliable supply of isotope prod ucts, services, and related technology used in 
medicine, homeland security applications, and scientific research.  
3. Background and authority 
The DOE Office of Science, Office of Nuclear Physics manages the program. The program's 
operations are financed from a revolving fund established by the 1990 Energy and Water 
Appropriations Act, 1990 (Public Law 101-101), as amended by the Energy and Water Development Appropriations Act, 1995 (Public Law 103-316). All receipts from isotope sales and 
services are deposited into the fund, including annual Energy and Water Development 
Appropriations. Annual Congressional appropriatio ns generally are used for infrastructure at 
certain DOE laboratories at which isotopes are produced. 
4. Form 
Financial assistance is provided in the form of the annual Congressional appropriations. DOE sells 
commercial isotopes at full-cost recovery or above th at level, which includes direct costs related to 
the production of a specific isotope, as well as infrastructure costs. Research isotopes are sold on a 
direct cost recovery basis, which does not include a share of the hot cell infrastructure expense.  
5. To whom and how assistance is provided 
Isotopes are sold to a variety of commercial and research institutions in the medical, industrial, 
and research communities – commercial and non-commercial – both in the United States and 
abroad.  
6. Amount 
Fiscal years 2013 and 2014 Appropriations (approxim ate dollars in millions) are as follows: 
 
Production expenses associated with the manufacture, processing, and distribution of isotopes are 
recovered from sales revenue. Infrastructure costs are covered in part by an annual Congressional appropriation. 
7. Duration 
The activity is of indefinite duration; the program operates with a revolving fund and maintains 
financial viability through its revenues from sales.   FY 2013 FY 2014 
Isotope Development and Production for Research and Applications  18.5 19.4 G/SCM/N/284/USA 
 
- 41 - 
 
  8. Trade effects 
Even if it were possible to quantify trade effects that might ensue from a program of this nature, it 
is doubtful that this particular program has led to any meaningful trade effects. The isotopes made available have been sold throughout the world to over 250 customers, primarily for medical 
research. 
6.2  Orphan Drug Tax Credit 1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
To encourage research on drugs for rare diseases or conditions.  3. Background and authority 
The provision provides a 50 percent tax credit for qualified clinical testing expenses incurred in 
testing of certain drugs for rare diseases or conditions, referred to as "orphan drugs". Qualified testing expenses are costs incurred to test an or phan drug after the drug has been approved for 
human testing by the Food and Drug Administration (FDA), but before the FDA approves it for 
sale. A rare disease or condition is one that affects less than 200,000 persons in the United States, or affects more than 200,000 persons, but for which there is no reasonable expectation that 
businesses could recoup the costs of developing a drug for such disease or condition from US sales 
of the drug. The credit originally was enacted as a temporary provision in 1983 under the Orphan Drug Act, and was extended on several occasions.  The credit expired after 31 December 1994, and 
later was reinstated for the period 1 July 1996, through 31 May 1997. The Taxpayer Relief Act of 
1997 made the credit permanent. The orphan drug credit is authorized under section 45C of the 
Internal Revenue Code.  
4. Form 
Income tax concession.  5. To whom and how assistance is provided 
Taxpayers undertaking qualified research on orphan drugs receive a credit against federal income 
tax.  
6. Amount 
The revenue loss was $1,040 million in fiscal year 2013 and $1,210 million in fiscal year 2014.  7. Duration 
Indefinite.  8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
7  METALS, MINERALS AND EXTRACTION (NON-FUEL) 
7.1  Excess of percentage over Cost  Depletion for Non-fuel Minerals 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014. G/SCM/N/284/USA 
 
- 42 - 
 
  2. Policy objective and/or purpose 
To encourage the development of the domestic non-fuel mineral industry. 
3. Background and authority 
The provisions permit most non-fuel mineral extractors to make use of percentage depletion rather 
than cost depletion, with percentage depletio n rates ranging from 22 percent for sulphur to 
5 percent for sand and gravel. Percentage deplet ion is authorized by sections 611-613 and 291 of 
the Code. Percentage depletion similar to its cu rrent form was provided in 1932 at 23 percent for 
sulphur and 15 percent for metal mines. From 1932 to 1950, percentage depletion was extended 
to most other minerals. The Revenue Act of 1951 granted it to more minerals. In 1954, still more minerals were granted the allowance. In 1969, the top depletion rates were reduced. The Tax Equity and Fiscal Responsibility Act of 1982 reduce d the allowance for corporations that mined iron 
ore by 15 percent. The Tax Reform Act of 1986 raised the cutback in corporate allowances of iron 
ore from 15 to 20 percent.  
4. Form 
Income tax concession.  5. To whom and how assistance is provided 
Non-fuel mineral extractors are permitted deductions from taxable income for depletable 
expenditures equal to the larger of percentage or cost depletion.  
6. Amount 
The revenue loss was $580 million in fiscal year 2013 and $590 million in fiscal year 2014.  7. Duration 
Indefinite.  8. Trade Effects 
It is not possible to estimate what, if any, trade effects may result from the use of these 
provisions.  
7.2  Expensing of Exploration and Development Costs for Non-fuel Minerals 1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
To encourage the development of domestic non-fuel mineral industry.  3. Background and authority 
These provisions permit certain capital outlays associated with exploration and development of 
n o n - f u e l  m i n e r a l s  t o  b e  e x p e n s e d  r a t h e r  t h a n  depreciated over the life of the asset. These 
provisions are authorized by sections 263, 263A, 291, 616-617, 56 and 1254 of the Internal 
Revenue Code. Expensing of mine development expenditures was enacted in 1951 to reduce 
ambiguity in the then existing treatment of, an d to encourage, mining. The provision for mine 
exploration was added in 1966. The Tax Equity and Fiscal Responsibility Act of 1982 limited 
expensing for corporations to 85 percent; the remaining 15 percent must be depreciated.  G/SCM/N/284/USA 
 
- 43 - 
 
  4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
Non-fuel mineral producers and royalty owners ar e permitted expensing of certain capital outlays 
associated with the development of non-fuel minerals rather than amortization over the life of the 
mine for federal income tax purposes.  
6. Amount 
The revenue loss was $50 million in fiscal year 2013 and $80 million in fiscal year 2014.  7. Duration 
Indefinite.  8. Trade Effects 
It is not possible to estimate what, if any, trade effects may result from the use of these 
provisions.  
8  SHIPYARDS 
8.1  Assistance to Small Shipyards Grant Program 
1. Period covered by the notification 
The period covered is fiscal years 2012 and 2013.  
2. Policy objective and/or purpose 
The Small Shipyard Grant Program (SSGP) provides grants for capital and related improvements to 
qualified small shipyard facilities to foster efficiency, competitive operations, and quality ship construction, repair, and reconfiguration. Grant funds may also be used for maritime training 
programs to foster technical skills and operationa l productivity. For the purposes of this program, 
small shipyards fall into two categories: those with fewer than 600 employees, and those with between 600 and 1200 employees. 
3. Background and authority 
In 2006, Public Law 109-163, the National Defense Authorization Act for Fiscal Year 2006, 
authorized the U.S. Maritime Administration (MARAD) to establish a program to provide assistance 
in the form of grants, loans, and loan guarantees to small shipyards for capital improvements, and 
for maritime training programs in communities whose economies are substantially related to the maritime industry. The program has been manage d by MARAD since then under the authorization 
of various pieces of legislation. In FY 2009, the American Recovery and Reinvestment Act (ARRA) 
provided $100 million to the program in addition to normal annual appropriations. The additional 
funds formed part of the US government's stimul us in response to the economic downturn of 
2008-09 and were not continued after FY 2009. 
P.L. 109-163, National Defense Authorization Act for Fiscal Year 2006 
P.L. 110-161, Consolidated Appropriations Act, 2008 P.L. 110-417, National Defense Authorization Act for Fiscal Year 2009 
P.L. 111-5, American Recovery and Reinvestment Act of 2009 
P.L. 111-8, Omnibus Appropriations Act, 2009 P.L. 111-117, Consolidated Appropriations Act, 2010 G/SCM/N/284/USA 
 
- 44 - 
 
  P.L. 112-10, Department of Defense and Full-Year Continuing Appropriations Act, 2011 
P.L. 112-55, Consolidated and Further Continuing Appropriations Act, 2012 P.L. 113-6, Consolidated and Further Continuing Appropriations Act, 2013  
4. Form 
Federal grants may fund 75 per cent of the cost of a project, matched by a contribution of 
25 per cent by the beneficiary shipyard. 
5. Amount 
Congress first funded the program with $10 million  through the Consolidated Appropriations Act 
of 2008. In fiscal year 2013, the total amount appropriated for the SSGP was $9.45 million. The 
entire amount was disbursed in the form of gran ts. In fiscal year 2014, no grants were provided. 
6. Duration 
The SSGP has operated under various authorities beginning in 2006. It has provided funding to 
shipyards since 2008. No funding was provided in 2014. 
7. Trade effects 
It is not possible to determine what, if any, trade effects may result from this program. 
9  TIMEPIECES AND JEWELRY 9.1  The Insular Possessions Watch and Jewelry Programs 
1. Period covered by the notification 
The period covered is calendar year 2013 and 2014 
2. Policy objective and/or purpose 
The insular watch and jewelry programs are designed to encourage watch and jewelry production 
in the US insular possessions and thereby stimulate development of the insular economies. 
3. Background and authority 
The US Department of Commerce and the US Department of the Interior jointly administer the 
Insular Possessions watch program under Public Law 97-446, as amended by Public Law 103-465, 
Public Law 106-36 and Public Law 108-429. The wa tch program provides for duty exemptions and 
duty refunds in the form of negotiable production incentive certificates. 
The US Department of Commerce and the US Depart ment of the Interior also jointly administer 
the Insular Possessions jewelry program under Public Law 97-446, as amended by Public Law 103-465, Public Law 106-36 and Public Law 108-429. Public Law 106-36 amended additional US notes to chapter 71 of the Harmonized Tariff Schedule of the United States ("HTSUS") to provide a 
duty-refund benefit for any article of jewelry within  heading 7113 that is a product of the US Virgin 
Islands, American Samoa, Guam and the Northern Mariana Islands in accordance with the provisions of the note in chapter 71 and addition al US Note 5 to chapter 91. The jewelry program 
is also administered by the US Department of Commerce and the US Department of the Interior. 
The jewelry program, like the watch program, provides for duty refunds in the form of negotiable production incentive certificates, but does not provide for duty exemptions.  G/SCM/N/284/USA 
 
- 45 - 
 
  4. To whom and how assistance is provided 
The assistance is provided to watch and jewelry producers located in the US Virgin Islands, 
American Samoa, Guam and the Northern Mariana Islands. At present, there are producers only in the US Virgin Islands. 
The watch program establishes an annual allocation for watches and watch movements assembled 
in these areas to enter the United States free of duty. Both the watch and jewelry programs provide production incentive certificates that authorize a duty refund from Customs and Border 
Protection ("CBP") on (HTSUS non-column 2) ar ticles that have entered the United States 
duty-paid. The subsidy amount is based on the duty foregone on the finished watches and watch movements, as well as the value of the production certificates issued to watch and jewelry companies. Since the watches, the watch moveme nts and jewelry produced under the programs 
already receive duty-free entry into the Customs te rritory of the United States, the certificate is 
negotiable and may be transferred to another comp any having a record of duty-paid imports. The 
value of the certificate is based on the producer's average creditable wages per unit shipped free 
of duty into the United States multiplied by a factor of 90 per cent for the first 300,000 units and 
by declining percentages in additional incremen ts up to a maximum of 750,000 units for watches 
and watch movements and 10,000,000 units for jewelry. 
5. Amount 
Production Incentive Certificate ("PIC") 
Year (1) Product Total Amount (2) 
2013 Watches  $978,523  
2014 Watches $1,433,523  
(1)  The PIC is based on the wages and shipments made during the above mentioned calendar year.  
(2)  One per cent is deducted from the total amount  of the duty refund shown  above to cover the 
administrative costs of processing by CBP. 
Duty Exemption Amount (3) 
2013  $7,304  
2014 $167,264  
(3) The amount of the duty paid was calcul ated by using an approximate total trade ad valorem  
equivalent rate of 6 per cent multiplied by the total yearly amount of the invoices billed to 
customers. The duty refund amounts are preliminary estimates.  
6. Duration 
The watch program annual allocation for watches and watch movements assembled in these areas 
to enter the United States free of duty is authorized through 2015 as is the production incentive duty refund certificate for watch and jewelry program participants. 
7. Trade Effects 
Although the precise trade effects cannot be determined, the benefits from these programs 
account for less than 1% of US annual personal  domestic consumption of watches and jewelry. 
(Department of Commerce, Bureau of Economic Analysis) Also, the watches and jewelry covered 
by the program are only shipped into the United States market. G/SCM/N/284/USA 
 
- 46 - 
 
  10  REGIONAL PROGRAMS 
10.1  Empowerment Zones  1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  
2. Policy objective and/or purpose 
The purpose of this assistance is to encourage re vitalization of distressed areas. Nominated areas 
must meet population, distress, size, and poverty rate criteria in order to be eligible, ensuring that 
assistance is targeted to areas experiencing hi gh economic distress. The use of tax incentives 
reflects a desire to encourage the private sector, guided by market forces and supported in a non-bureaucratic fashion through government assistance, to be a driving force behind the increased economic activity. Some restrictions on the types of business activities and investments 
were imposed in order to limit potential abuses.  
3. Background and authority 
The Omnibus Budget Reconciliation Act of 1993 prov ided for the designation of nine empowerment 
zones (3 rural and 6 urban). The Taxpayer Relief Act of 1997 added 22 empowerment zones 
(5 rural and 17 urban). The Community Renewal Tax Relief Act of 2000 added 9 empowerment zones (2 rural and 7 urban). State and local governments jointly nominated distressed areas and 
proposed strategic plans aimed at economic and social revitalization. Rural empowerment zones 
were designated by the Secretary of the Department of Agriculture, while urban empowerment zones were designated by the Secretary of the Department of Housing and Urban Development. The tax provisions for empowerment zones are found in sections 1391 through 1397D of the 
Internal Revenue Code.  
Qualified businesses located in empowerment zones are eligible for the following federal tax 
incentives: (i) an employment tax credit for 20 percent of the first $15,000 of qualifying wages 
paid to employees who live and work in the em powerment zone; (ii) an additional $35,000 per 
year of expensing, instead of depreciation, of ca pital investments by small businesses; and (iii) a 
new category of tax-exempt private activity bonds. In addition, taxpayers may elect to defer 
capital gains from certain sales and re-investments in qualified empowerment zone assets.  
4. Form 
Income tax concession.  5. To whom and how assistance is provided 
The employment tax credit and an additional $35,000 per year of expensing are provided when 
the recipient business completes its tax return. No registration is needed to qualify for the tax incentives. The new category of tax-exempt private activity bonds requires a local initiation and 
State offering of the bonds. The subsidy is reflected in the lower interest rate charged on the 
bonds because interest income on them is excluded from federal taxable income. The capital gains incentives are provided to investors in qualified zone assets by reducing the amount of capital 
income subject to tax.  
To qualify for the employment credit, substantially all of the employee's services must be provided 
in the zone. The $35,000 of additional expensing is targeted to assist small businesses because 
the benefit of expensing begins to phase out when investment exceeds $2,000,000 within the 
taxable year. To qualify for the expensing, busi nesses must also meet other criteria, such as 
having at least 35 percent of employees who reside in the zone. Businesses located in empowerment zones are eligible for the new category of tax-exempt bonds. Up to $230 million of 
such bonds may be issued in large urban empowerment zones over the duration of the 
designation, in rural zones up to $60 million in such bonds may be issued.  G/SCM/N/284/USA 
 
- 47 - 
 
  6. Amount 
The revenue loss was $450 million in fiscal year 2013 and $90 million in fiscal year 2014.  
7. Duration 
Tax incentives have been available since the first zones were designated on 21 December 1994. 
Empowerment zone tax benefits expired on 31 December 2014.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
10.2  New Markets Tax Credit 
1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  2. Policy objective and/or purpose 
To encourage capital investment in businesses located in economically distressed areas.  3. Background and authority 
The Community Renewal Tax Relief Act of 2000 created the new markets tax credit under 
section 45D of the Internal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided 
A tax credit is applied to taxpayers who make an  equity investment in a Community Development 
Entity (CDE). The credit amount is equal to 5 percent of the investment for each of the first three years and 6 percent for each of the following 4 years. A CDE is any domestic firm whose 
primary mission is to serve or provide investment capital for low-income communities or 
individuals. A fixed amount of equity investment is eligible each year for the credits, which is apportioned to CDEs through a competitive application process. The total amount of equity 
investment eligible for the credit is $3.5 billion in 2013 and $3.5 billion in 2014.  
6. Amount 
The revenue loss was $950 million in fiscal year 2013 and $1,010 million in fiscal year 2014.  
7. Duration 
This credit first became effective in 2001, and credit allocations to qualified CDEs will be made 
through 2014.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
10.3  New York Liberty Zone 1. Period covered by the notification 
The period covered is fiscal years 2013 and 2014.  G/SCM/N/284/USA 
 
- 48 - 
 
  2. Policy objective and/or purpose 
To encourage the redevelopment of the area surro unding the World Trade Center in New York City 
in the aftermath of the terrorist attack on 11 September 2001.  
3. Background and authority 
Section 1400L of the Internal Revenue Code, enac ted as part of the Job Creation and Worker 
Assistance Act of 2002.  
4. Form 
Income tax concession.  5. To whom and how assistance is provided 
The New York Liberty Zone is the area immediately surrounding the World Trade Center in 
New York City. The authorization for New York State and New York City to issue an additional 
$8 billion in tax-exempt private activity bonds wa s the only New York Liberty Zone tax incentive 
still in effect during the reporting period.  
6. Amount 
The revenue loss for just the tax-exempt private activity bonds was $100 million in fiscal year 
2013 and $100 million in fiscal year 2014.  
7. Duration 
The additional authority to issue tax-ex empt bonds expired on 31 December 2013.  
8. Trade Effects 
It is not possible to estimate what, if any, trade e ffects may result from the use of this provision.  
 
  
  G/SCM/N/284/USA  
 
- 49 - ATTACHMENT 1 
SUB-FEDERAL PROGRAMS 
 
State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alabama Appalachian 
Regional 
Commission 
Grant Alabama 
Department of 
Economic and 
Community Affairs Grant The Appalachian Regional 
Commission (ARC) provides 
supplemental funding for economic development projects under its Area Economic and Human Resources Development 
Program. Eligible regions are ARC regions 
consisting of 37 counties in North 
Alabama in a line just north of
 
Montgomery. Eligible entities are new or expanding businesses including 
manufacturing and warehousing. Amounts are $200,000 
maximum or 50 percent of total 
project cost spent on serving 
more than one industry.  Ongoing 
Alabama Capital 
Investment 
Tax Credit Alabama 
Department of 
Revenue (ADOR) Tax credit To encourage new capital 
projects and expansions, 
the program allows qualifying companies to claim an annual tax credit against Alabama income tax liability generated by or arising out of a qualifying 
Alabama project. 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: 
- Sectors 31 (other than National 
Industry 311811), 32, 33 and 42 
- Subsectors 511, 927 
- Industry Groups 5142 and 5415  - Industries 54138 and 54171 
- Industries 514191; 517110; 
561422 inbound call center; or headquarter facilities and data processing centers which create at least 50 new jobs; or renewable energy facilities; R&D facilities; projects owned by utilities that produce electricity from alternative energy resources; projects owned by utilities that produce electricity 
from hydropower production.  A capital credit is available 
against the income tax liability 
generated by income from a project approved by the ADOR.
 
The capital credit is available 
each year, for 20 years. The 
capital credit is calculated at five percent of the total capital costs of the qualifying project and the credit begins in the year the qualifying project is 
placed in service. Ongoing  
  G/SCM/N/284/USA  
 
- 50 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alabama Certified 
Capital 
Companies 
(CAPCO) Alabama 
Development of 
Commerce 
Department Loan To promote small business 
loans, the Alabama 
Legislature authorized the establishment of certified capital companies (CAPCOs) to manage the lending of funds invested by insurance companies who received a dollar-for-dollar credit against state premium 
taxes. Small technology and/or 
manufacturing businesses are eligible. $200 million is allocated among 
12 CAPCO funds; each CAPCO 
fund may loan up to 15% of its allocation to a single project and multiple CAPCOs may invest in the same single 
project. Ongoing 
Alabama Community 
Facility Loan 
and Grant 
Program Rural Economic 
and Community 
Development 
(REDC) Mixed financing The objective is to promote 
development in rural 
communities. Rural communities with a population 
of 20,000 or less are eligible. Priority 
is given to applicants in rural communities with populations of 5,000 or less and areas with the lowest 
median household income. Interest rates fo r direct loans 
are based on current market 
yields for munici pal obligations.
 
The maximum term for all 
loans is 40 years. However, the repayment period is limited to 
the useful life of the facility or equipment or any statutory limitation on the applicant's 
borrowing ability. Ongoing 
Alabama  Enterprise 
Zone Tax 
Credit Alabama 
Department of Economic and 
Community Affairs Tax credit 
The Enterprise Zone Act is a 
job creation program. It is a performance driven program and provides credits for specific accomplishments of the 
company. Companies locating in the 
28 designated enterprise zones.
 
Enterprise zone resi dents, especially 
those unemployed for at least 90 days 
prior to employment. There is a maximum tax credit 
of $2500 per new permanent employee. Credits are to be used in the year earned with any remainder available to be applied against income or business privilege tax liabilities for the succeeding two years. Ongoing  
  G/SCM/N/284/USA  
 
- 51 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alabama Intermediary 
Relending 
Program Rural Economic 
and Community 
Development 
(REDC) Loan The objective of this loan 
program is to strengthen 
the economy of rural communities and to promote green energy 
projects. The Alabama Department of 
Agriculture and Industries has entered 
into an agreement with the USDA Rural Development's IRP program. The Alabama Department of Agriculture & Industries serves as the intermediary and is the conduit for these revolving loan funds. Priority scoring is given to applications located in areas of high unemployment, areas experiencing trauma, and areas where the population has declined. All territory of a state that is not within the outer boundary of any city having a population of 25,000 or more, according to the latest decennial 
census. Loans to intermediaries are 
scheduled for repayment over a 
period of up to 30 years with an interest rate of one percent
 
per annum. The intermediary 
sets the term of the loans and sets the interest rate that they w i l l  c h a r g e  t o  u l t i m a t e  recipients. The maximum loan to an intermediary is $750,000.00. Ultimate recipients may borrow a minimum of $25,000 and up to 
a maximum of $125,000. Ongoing  
  G/SCM/N/284/USA  
 
- 52 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alabama Property Tax 
Abatements 
for Industrial 
Projects Alabama 
Department of 
Revenue Tax abatement/  
reduction Both real property and 
personal property are 
subject to ad valorem  
property taxation based on 
an assessment of 20% of fair market value. 
To 
encourage the development of new industry in the state as well as to encourage the expansion of existing industry, an abatement of non-educational property taxation is provided for 
qualifying projects.  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: 
- Sectors 31, 32, 33 and 42 and 
subsectors 511, 927 
- Industry Groups 5142 and 5415  
- Industries 54138 and 54171 
- Industries 514191 ; 517110; 
561422 and that create at least 50 new jobs; 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. Expansion projects may qualify for an abatement under a "major addition" provided the project meets an additional investment threshold requirement of the lesser of 30 percent of the original cost of the industrial development property, or 
$2 million. Industrial projects may be 
exempted from ad valorem
 
property taxes for up to 
10 years (except school taxes) with fixed assessment ratio established at 20 percent of appraised market value for businesses. Approv al is granted 
locally. Ongoing  
  G/SCM/N/284/USA  
 
- 53 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alabama Sales and Use 
Tax 
Abatements for Industrial 
Projects Alabama 
Department of 
Revenue Tax Abatement/
 
Reduction To encourage the 
development of new 
industry in the state as well as to encourage the expansion of existing industry, an abatement of non-educational sales and use taxes may be provided for construction materials and equipment incorporated 
into a qualifying projects.  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:  
- Sectors 31, 32, 33 and 42 
subsectors 511, 927 
-  Industry Groups 5142 and 5415  
-  Industries 54138 and 54171 
-  Industries 514191; 517110; 
561422; 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. Expansion projects may qualify for an abatement under a "major addition" provided the project meets an additional investment threshold requirement of the lesser of 30 percent of the original cost of the industrial development property, or 
$2 million. Industrial projects may be 
exempted from non-educational 
sales and use taxes on project-related expenditures for construction materials, furniture and fixtures, and equipment. Approval is granted locally. Information on specific 
amounts is not available. Ongoing 
Alabama Regional 
Revolving 
Loan Funds Alabama 
Association of 
Regional Councils Loan Capital may be used to 
finance start-up and 
existing businesses whose projects will create 
permanent jobs. Financing for small manufacturers and 
manufacturing related services located 
in southeast Alabama. Equity requirement that is 
established locally usually falls 
between 5 percent and 25 percent. 
The interest rate is 
normally below prime and can be fixed or variable. Program requires conventional lender 
participation. Ongoing 
Alabama Rural Business 
Enterprise 
Grants Rural Economic 
and Community Development 
(RECD) Grant 
This is a grant program 
funded by Rural Economic and Community Development (REDC) to 
strengthen the economy. Small and emerging private business 
(50 or less employees and less than $1,000,000 in projected gross income) 
in rural areas are eligible. Amounts vary. Ongoing  
  G/SCM/N/284/USA  
 
- 54 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alabama Rural Business 
Opportunity 
Grant Rural Economic 
and Community 
Development 
(RECD) Grant To promote development in 
rural communities. Eligible areas include any area other 
than an incorporated city or town with 
a population greater than 10,000 and the urbanized area contiguous and adjacent to such city or town. Priority communities--those experiencing trauma due to natural disasters or are undertaking fundamental structural changes, have remained persistently poor or have experienced long-term 
population decline or  job deterioration.
 There is a $50,000 limit on un-
earmarked funds per applicant. Ongoing 
Alabama Tennessee 
Valley 
Authority Economic Development 
Loan Fund Tennessee Valley 
Authority Loan Financing is available for 
companies from TVA Loan 
Funds to stimulate job growth and leverage capital investment. TVA seeks to fill a funding gap or lower interest costs of project funding, thereby enhancing 
the opportunity for success. 
 Companies in the TVA service area are 
eligible. The maximum loan amount is 
$3 million and is determined 
primarily by jobs and capital investment. Loan terms may be from five to 20 years based on 
collateral. Ongoing 
Alabama Business and 
Industry Guaranteed 
Loans Rural Economic 
and Community Development 
(RECD) Loan 
The objective is to bolster 
existing private credit structure through the guarantee of quality loans that will provide lasting community benefits by increasing employment and improving the economic and 
environmental climate of 
rural communities. Loan program to strengthen the economy of rural 
communities.  This program prov ides indirect 
financing/loans to commercial or other authorized lenders in any area other than an incorporated city or town with greater than 50,000 population and urbanized area contiguous and adjacent to such city or town. Priority given to towns or cities of 25,000 population or less. Loan amounts vary. Ongoing 
Alabama Film 
Promotion Alabama 
Department of 
Commerce Tax abatement 
of sales and 
lodging tax. The objective is to promote 
commercial film production.  The eligible industry is the film 
industry The amount varies. Ongoing  
  G/SCM/N/284/USA  
 
- 55 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alabama Renewable 
Fuels Program  Alabama 
Department of 
Economic and Community Affairs 
(ADECA) Interest subsidy
 The Renewable Fuels 
Program assists businesses 
in installing biomass energy systems. ADECA is also interested in landfill gas as a potential source of energy for industrial and other uses. Several landfill waste disposal fac ilities across 
Alabama have been identified as prime candidates for landfill gas 
recovery and utilization. Industrial, commercial and 
institutional facilities; agricultural 
property owners; and city, county, and 
state government entities are eligible. 
 Program participan ts receive up 
to $75,000 in interest subsidy 
payments to help defray the interest expense on loans to install approved biomass projects. Technical assistance is also available through the program. Interested parties must obtain loans from commercial lending institutions and submit repayment data to ADECA for interest payment assistance. Interest rates on loans should be no greater than 2% above the prime rate. With an initial emphasis on wood waste, the program now also focuses on switch grass and municipal solid waste (MSW). A pilot project to assess the 
feasibility of co-firing switch 
grass with coal in electricity production has been completed resulting in a switch grass to 
coal mix ratio of up to 10%. Ongoing 
Alabama Film 
Production 
Rebates Entertainment 
Industry Incentive 
Act; Alabama Film 
Office Tax rebates The objective is to 
encourage the film industry 
in the State of Alabama. Film production companies are 
eligible. Production expenditures for a 
project must be equal to or exceed at  
least $500,000 but not exceed 
$10,000,000. Qualified companies receive 
25% tax rebate of all state 
certified expenditures and a 35% tax rebate of all payroll 
paid to residents of Alabama.  Ongoing 
Alaska Oil and Gas 
Production Tax 
Credit Department of 
Natural Resources Tax credits The objective is to promote 
oil exploration and drilling 
within the State of Alaska. Recipients are companies engaged in 
oil exploration and drilling. The program allows for a 
production tax credit of 30% of 
the cost of an exploratory oil well if either the bottom hole location is three or more miles away from the bottom hole location of a pre-existing well or the bottom hole location of the exploratory well is at least 25 miles from the boundary of 
any unit.  Ongoing  
  G/SCM/N/284/USA  
 
- 56 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alaska Commercial 
Fishing 
Revolving 
Loan Fund Department of 
Commerce, 
Community, and Economic Development  Division of 
Investments (ADI) Loans 
The Commercial Fishing 
Revolving Loan Fund 
provides long-term, low interest loans to commercial 
fishing businesses. The general requirements are that the 
recipient be an Alaskan resident for 
the prior two years and that any child support payments are not outstanding. The creditworthiness of an applicant is reviewed by means of a detailed examination and analysis of the recipient's application which requires that inform ation be provided 
regarding: assets and liabilities, cash accounts, securities, accounts receivable, vessels owned, real estate owned, notes payable, current and projected profit and loss statements, nonfishing income and household and 
living expenses. The interest rate  is 2 percent
 
above the prime rate, not to 
exceed 10.5 percent. Interest rate for Product Quality Improvement or engine efficiency upgrad e is 2 percent
 
below the prime rate. Maximum 
loan term is 15 years. The 
average loan amount given under the program is $40,400.
 
The maximum amount is 
$300,000.  Ongoing 
Alaska Tanana Chiefs 
Conference Center (TCC) Business Development 
Center Alaska Minority 
Business Development Center, Tanana Chiefs Conference 
Center Financing 
The objective is to improve 
the potential for economic 
growth in rural areas. Eligible recipients include sole 
proprietorships, partnerships, corporations, cooperatives. In addition, any Alaska  Native Claims 
Settlement Act (ANCSA) corporation or Alaska Native Tribe locating a business in a rural area is eligible. The applicant must demonstrate that other financing 
is not available. Each applicant will 
normally be required to provide in the form on new equity a minimum of 25 percent of the total cost of the project. Collateral will be obtained from the client in order to secure the loan. Adequate insurance will also be 
required. The amounts of direct loans 
range from $1,000 to $30,000.  
The loan term is 1 to 15 years, depending on the project. No repayment penalty. The interest rate is 10 percent
 
above the prime rate. A loan commitment fee of 1 percent
 
w i l l  b e  a s s e s s e d  o n  t h e  
principal amount of each loan.  Ongoing 
Alaska Film 
Promotion 
Program Department of 
Commerce, 
Community & Economic 
Development Exemption from 
state sales and 
income tax The objective is to promote 
commercial film production.  The film industry is eligible. The amounts vary. Ongoing  
  G/SCM/N/284/USA  
 
- 57 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alaska Fisheries 
Enhancement 
Revolving 
Loan Fund Department of 
Commerce, 
Community, and Economic Development and Alaska Division of 
Investments (ADI) Loans The objective is to provide 
financing for planning, 
construction, and operation of fish hatchery facilities, including preconstruction activities necessary to obtain a permit, construction activities to build a hatchery facility, and costs to operate the 
facility. The loans may be made to qualified 
regional hatchery associations and 
nonprofit corporations who have obtained a private, nonprofit hatchery permit from the Alaska Department of 
Fish and Game. 
The maximum amount is 
$10,000,000 and the interest 
rate is the prime rate plus  
one percent, not to exceed 
9.5 percent. Ongoing 
Alaska Community 
Quota Entity 
Revolving 
Loan Fund Department of 
Commerce, 
Community, and Economic Development and Alaska Division of 
Investments (ADI) Loans 
The objective is to provide 
financing for certified 
Community Quota Entities to purchase Quota Shares and reimbursement of 
Quota Shares purchased. Eligible recipients are Community 
Quota Entities that are certified and in 
good standing with the State and Federal Governments and are not 
eligible for other financing. The maximum amount is 
$2,000,000 and the interest 
rate is 2 percent above the prime rate, not to exceed 
10.5 percent. Ongoing 
Alaska Rural 
Development 
Initiative Fund  Department of 
Commerce, 
Community, and Economic Development and Alaska Division of 
Investments (ADI) Loans 
The objective is to provide 
private sector employment 
by financing the start-up and expansion of businesses that will create significant long-term 
employment. Eligible recipients are businesses that 
are located in a community with a 
population of 5,000 or less that is not connected by road or rail to Anchorage or Fairbanks, or with a population of 2,000 or less that is connected by 
road or rail to Anchorage or Fairbanks.
 The maximum loan amount is 
$100,000 to a person or up to 
$200,000 to two or more people. Interest is prime rate minus one percent, but not less 
than 6 percent. Ongoing 
Alaska Bulk Fuel 
Revolving 
Loan Fund Alaska Energy 
Authority (AEA) Loan The objective of the bulk 
fuel revolving loan fund is to assist communities, utilities, or fuel retailers in 
small rural sites to purchase 
bulk fuel on a semi-annual, 
annual or emergency basis. Eligible recipients are borrowers / 
companies located in rural Alaska. The amounts vary. In FY 2009, 
the program funded 62 loans 
for $11.5 million. Ongoing 
Alaska Reuse & 
Redevelopmen
t (R&R) 
Initiative Department of 
Environmental 
Conservation (DEC), Division of Spill Prevention 
and Response Grants 
The objective is to assist 
parties in researching, 
assessing and transferring property associated with 
contaminated land. Eligible recipients are owners or 
purchasers of brownfield sites. The amounts vary. 
The total 
grant amount received for this 
reporting period is $617,500. Ongoing  
  G/SCM/N/284/USA  
 
- 58 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alaska Native Plant 
Commercializa
tion Program Department of 
Natural Resources 
and Department of 
Agriculture Financing The program is dedicated to 
the commercialization of 
previously unused or under exploited plant species in 
Alaska.  The program is utilized by native plant 
producers, landscape contractors and 
construction companies, as well as 
other government agencies. The amounts vary. Ongoing 
Alaska Alaska 
Foundation 
and Breeder 
Seed Program Department of 
Natural Resources 
and Department of 
Agriculture Financing The objective is to promote 
and encourage a healthy 
seed industry in Alaska. The program is used by commercial 
true seed producers in Alaska. The amounts vary. Ongoing 
Alaska Seed Potato 
Program Department of 
Natural Resources 
and Department of 
Agriculture Financing The objective is to promote 
disease tested and clean 
seed potatoes to commercial seed potato 
producers in Alaska. The program is used by the 
commercial seed potato producers in 
Alaska. The amounts vary. Ongoing 
Alaska Forest 
Stewardship 
Program Department of 
Natural Resources Financing The objective is to promote 
forestry development. The program provides funding to 
private landowners, including ANCSA  
corporations, for forest planning, 
including biomass inventory. The amounts vary. Ongoing 
Alaska Exploration 
Incentive 
Credits Department of 
Revenue Tax credits The objective is to 
encourage exploration for 
subsurface resources. The program provides tax credits for 
exploration wells located certain 
distances from known oil and gas resources and for seismic survey 
acquisitions outside the unit. The amounts vary. Ongoing 
Alaska Small Business 
Economic 
Development 
Loan Program Department of 
Commerce, 
Community, and Economic Development and Alaska Division of 
Investments (ADI) Loans 
The objective is to 
encourage investment and 
growth within the State. Loans are provided to start-ups and 
for expansion of small businesses 
located within an eligible area to 
provide private sector employment. The amounts vary. Ongoing 
Alaska Rural 
Development 
Fund Department of 
Commerce, 
Community, and Economic Development and  Division of 
Investments (ADI) Loans 
The objective is to improve 
the potential for economic 
growth in rural areas. Recipients are eligible businesses that 
c r e a t e  n e w  j o b s  o r  r e t a i n  j o b s  i n  a  
community with a population of 5,000 o r  l e s s  t h at  i s  n o t  c o n n e c t e d  b y  r o a d  or rail to Anchorage or Fairbanks, or with a population of 2,000 or less that is connected by road or rail to 
Anchorage or Fairbanks. The program offers long term, 
low interest rates loans for 
working capital, equipment, construction and other commercial purposes. 
The 
amounts vary.  Ongoing  
  G/SCM/N/284/USA  
 
- 59 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Alaska  Alaska Film 
Industry Tax 
Credit Department of 
Commerce, 
Community & Economic Development, 
Alaska Film Office Tax credit 
The objective is the 
promotion of film 
production in Alaska. The film industry is the recipient 
industry. This program provides a tax 
credit between 30 and 
58 percent for in-state expenditures. 
The amounts 
vary, up to $100-$200 million  
total in tax credits (over the life 
of the program). Ongoing 
Alaska Alaska 
Capstone 
Avionics Revolving 
Loan Program Department of 
Commerce, 
Community, and Economic Development, Division of 
Investments (ADI) Loans 
The objective is to provide 
long term, low-interest 
loans for the purchase and installation of avionics equipment for ai rcraft that 
operate substantially in 
Alaska. Recipients are purchasers of avionics 
equipment. The general requirements 
are that the aircraft being financed must be owned by the applicant and must be substantially flown in Alaska.
 
This includes financing for all forms of 
aircraft. The interest rate is fixed at 
4.0%. The maximum loan term 
is 10-years. The maximum loan 
amount is 80% of the total project cost. 
The borrower is 
responsible to pay all direct costs incurred in processing the 
loan application. Ongoing 
Arizona  Arizona Fast 
Grant Program  Arizona Commerce Authority Grants 
The objective is to enable 
Arizona-based technology 
companies to initiate the 
commercialization process.  Recipients include technology 
businesses (including those within the 
aerospace, renewable energy, bioscience, advanced material and advanced manufacturing industries) with fewer than 30 employees and 
gross revenues of $2 million or less. The amounts are between 
$5,000 and $7,500 in support 
of professional consulting services that evaluate the commercialization of the grantee's business and/or 
innovation.  Ongoing 
Arizona Arizona 
Innovation 
Challenge Arizona Commerce 
Authority Grants The objective is to stimulate 
technological innovation 
and enhance investment 
and job creation in Arizona. Recipients include technology 
businesses (including those within the 
aerospace, renewable energy, bioscience, advanced material and advanced manufacturing industries) with fewer than 30 employees and 
gross revenues of $2 million or less.  The amounts are between 
$100,000 and $250,000. Ongoing  
  G/SCM/N/284/USA  
 
- 60 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arizona Healthy Forest 
Enterprise 
Incentives 
Program Arizona Commerce 
Authority Tax benefits. The objective is to promote 
forest health in Arizona. Recipients are certified businesses  
primarily engaged in harvesting, initial 
processing or transporting of qualifying forest products that create 
qualifying jobs.  The program provides 
nonrefundable tax credits of up 
to $3,000 for each qualifying job created. Each credit may be claimed in varying prescribed amounts over a 3-year period. Unused credits may be carried forward for up to 5 years.
 
Ancillary incentives under the program include (i) use tax reductions and exemptions, (ii) property tax reductions, and (iii) transaction privilege 
tax exemptions.  Ongoing 
Arizona Foreign Trade 
Zones Arizona 
Department of 
Commerce Property tax 
reductions and 
exemptions The objective is to promote 
business within the state of 
Arizona. Recipients are businesses located in a 
zone or a sub-zone. Eligible companies receive an 
80% reduction in state real and 
personal property taxes. Ongoing 
Arizona  Renewable 
Energy Tax 
Incentive 
Program Arizona Commerce 
Authority Tax benefits The objective is to stimulate 
growth in the renewable 
energy sector and enhance Arizona's position as a center for the production and use of renewable 
energy products.  Recipients are businesses that are: (i) 
primarily (more than 50%) engaged in 
the manufacture of renewable energy products, (ii) expanding or locating either a renewable energy manufacturing or headquarters facility in Arizona, (iii) creating full-time employment positions of which at least 51% are paid at least 125% of the State's annual median wage, (iv) offering to pay at least 80% of the 
health insurance costs for all new 
employment positions, and (v) spending at least $250,000 in qualifying investments during a 
12-month period. This program provides 
refundable tax credits equal to 
10% of the qualified investment in a project that either (i) entails renewable energy manufacturing operations and creates at least 1.5 new full-time employment positions for each $500,000 increment of capital investment or (ii) constitutes a renewable 
energy headquarters facility 
that creates at least one new employment position for each $200,000 increment of capital investment. Credits are claimed in equal increments over a 5-year period. 
The program 
also provides up to a 75% reduction in personal and property taxes for either 10 or 
15 years, as applicable. Expired 
12/31/2014
  
  G/SCM/N/284/USA  
 
- 61 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arizona Defense 
Restructuring 
Program Arizona 
Department of 
Commerce Tax credits/ 
Incentives The objective is to assist 
defense contractors in the 
state in maintaining and attracting contracts with the Department of Defense (DOD) and to encourage defense contractors to diversify into commercial markets, adopt new manufacturing processes and technologies, and consolidate facilities into 
the state.  Recipients include defense contractors 
(manufacturers, assemblers or 
fabricators). 
This program provides a credit 
allowed against corporate 
income taxes for up to 40 percent of the real and personal property taxes paid based on jobs retained and created, and corporate and individual income tax credits for increases in net employment above an establ ished baseline.
 
The credit is a dollar amount 
allowed for each new employee equaling $7,500 over five years; and depreciation or amortization costs of capital investments may be subtracted from Arizona gross income equal to one-half of the time period allowed under the U.S. 
Internal Revenue Code. Ongoing 
Arizona Enterprise 
Zone Program Arizona 
Department of 
Commerce Tax credit The objective is to improve 
the economies of areas in the state with high poverty or unemployment rates by 
enhancing opportunities for 
private investment in certain areas called 
enterprise zones. Benefits apply to businesses located in 
disadvantaged areas designated as state enterprise zones creating new full-time jobs that pay at least a 
designated "county wage" and provide 
health insurance coverage for which the company pays at least 50 percent. Thirty-five percent of the jobs for which the tax credits are claimed must 
be filled by zone residents.  This program provides an 
income tax credit for net increases in qualified employment positions. 
These 
credits may be up to $3,000 
per qualified employment position over three years. In addition, qualified manufacturing businesses locating or expanding within these zones can apply for a class six property tax classification (5 percent of full-cash value) for a period of 
5 years.  Ongoing  
  G/SCM/N/284/USA  
 
- 62 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arizona Military Reuse 
Zone Program Arizona Commerce 
Authority Tax credit and 
other tax 
benefits The objective is to mitigate 
the impact of military base 
closures in Arizona and stimulate growth in the 
aerospace industry. Recipients include manufacturers, 
assemblers, or fabricators of aviation 
or aerospace products, as well as providers of aviation or aerospace services, located within a "military 
reuse zone."  This program provides 
nonrefundable tax credits of up 
to $10,000 per qualifying employee. The credit is claimed in equal increments over a 5-year period. Unused credits may be carried forward for up to 5 years. Ancillary incentives under the program include (i) property tax reductions and (ii) transaction privilege tax 
exemptions. Ongoing 
Arizona Motion Picture 
Production 
State Transaction Privilege Tax 
Refund Arizona 
Department of 
Commerce Tax refund 
The objective is to promote 
the film industry. Th e  f i l m  p r o d u c t i o n  i n d u s t r y  i s  t h e  
recipient. A 50 percent transaction 
privilege (sales) tax refund to 
qualifying production companies for projects filmed in Arizona. Specific Department of Revenue rules must be followed to both apply and qualify for this rebate against the 5.6 percent state sales tax.
 
Only purchased tangible goods and leased property can be claimed for refund. Feature 
films, telefe atures, music 
videos, documentaries, episodic television series and other television production must meet the $1 million expenditure threshold of qualified spending over any consecutive 12-month period for one or more productions or portions thereof shot in Arizona to be eligible.
 
Commercial advertising production must meet the $250,000 expenditure threshold in qualified spending with the same time parameters 
as features. Terminated 
during 
reporting 
period.  
  G/SCM/N/284/USA  
 
- 63 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arizona Solar Energy 
Tax Incentive Arizona 
Department of 
Commerce Tax credit The objective is to promote 
the use of solar energy. Recipients are businesses purchasing 
solar energy device or system. The amount of the credit is up 
to 10% of the total capital 
project costs. Terminated 
in 2014. 
Arizona Solar Liquid 
Fuel Tax 
Credit Arizona 
Department of 
Revenue Tax credit The objective is to promote 
use of solar energy. Recipients are taxpayers involved in 
increased research and development 
activities with regard to solar liquid 
fuel.  For taxable years beginning 
from and after 31 December 
2010 through 31 December 2021, a credit is allowed for increased research and development activity related to solar liquid fuel. 
The amounts 
vary. Ongoing 
Arizona Sale of 
Machinery or 
Equipment Used in Mining and in Drilling for or Extracting Oil or Gas from 
the Earth Arizona 
Department of 
Revenue Corporate 
income tax 
deduction 
The objective is to promote 
industries within the State 
of Arizona. Recipients include the oil, gas and 
mining sectors. The program provides an 
income tax deduction in varying 
amounts. Ongoing 
Arizona Machinery, 
Equipment or 
Transmission Lines Used Directly in Producing or Transmitting Electrical 
Power Arizona 
Department of 
Revenue Sales tax 
refunds and 
exemptions The objective is to promote 
the electrical energy 
industry in the State of 
Arizona. Eligible industries are those that use 
machinery, equipment or transmission 
lines used directly in producing or 
transmitting electrical power 
The program provides sales tax 
refunds and exemptions in 
varying amounts. Ongoing  
  G/SCM/N/284/USA  
 
- 64 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arizona Quality Facility 
Tax Credit 
Program Arizona Commerce 
Authority Tax credit The objective is to promote 
the location and expansion 
in Arizona of manufacturing facilities, including manufacturing-related research and development 
and headquarters  facilities. Recipients are businesses that 
(i) make a qualifying capital 
investment to establish or expand a facility which devotes at least 80% of the square footage and payroll of the facility to qualified manufacturing, manufacturing-related research and development or headquarters and (ii) create qualifying jobs at the facility. In order to constitute qualifying jobs for purposes of the program, (i) at least 51% of the new 
jobs created at the facility must pay 
wages equal to or in excess of 125% of the median Arizona annual wage and (ii) all new jobs must include health insurance coverage for which the employer pays at least 80% of the 
cost. The program provides 
refundable tax credits equal to 
the lesser of: (i) 10% of the total qualified investment made at the facility, (ii) $20,000 per qualifying job created at the facility, or (iii) $30 million. 
The 
credits are claimed in equal increments over a 5-year 
period.  Ongoing 
Arizona Innovation 
Accelerator 
Fund Program Arizona Commerce 
Authority Loan 
participation The objective is to stimulate 
financing for small business and manufacturers through participation with lending institutions and private 
finance partners and 
thereby foster business expansion, capital investment, and job 
creation in Arizona. Eligible businesses include for-profit 
entities with fewer than 500 employees that demonstrate the potential for creation and retention of employment opportunities for 
Arizonans. Businesses in targeted 
industries (including aerospace and defense, semiconductors, optics, bioscience and renewable energy) 
have priority application status.  Loan participation is in amounts 
up to $2 million on any one loan. Participation is not greater than 49.9% of a total financing package and any total 
financing package may not 
exceed $20 million. Program loans may include an annual interest rate reduction equal to .05% for each qualifying job created in Arizona up to a maximum of 2.50% in aggregate rate reduction.
 
Program loans may provide other loan incentives including deferred interest or principal features not exceeding 
specified durations.  Ongoing  
  G/SCM/N/284/USA  
 
- 65 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arizona  Small Business 
Capital 
Investment Incentive Program (also known as the Angel Investment Tax Credit 
Program) Arizona Commerce 
Authority Tax credit 
The objective is to expand 
early stage investments in 
targeted Arizona small 
businesses.  In order to receive tax credits, a 
qualified investor must invest at least 
$25,000 in a qualified small business and may not invest more than $250,000 annually in all qualified small businesses. A qualified small business for purposes of the program must, among other criteria, possess assets (exclusive of intellectual property and the qualifying investment) not exceeding 
$10 million.  This program provides 
nonrefundable tax credits equal 
to 35% of the investment in a qualified small business either (i) located in a rural area or (ii) constituting a bioscience enterprise. Nonrefundable tax credits equal to 30% of the investment in any other qualified small business. Such credits are claimed in equal increments over a 3-year period. Unused credits in any tax year can be carried forward 
for up to 3 years.  Ongoing 
Arizona Research and 
Development 
(R&D) Tax Credit 
Program Arizona Commerce 
Authority 
(ACA)/Arizona Department of 
Revenue (ADOR) Tax credit 
The objective is to 
encourage investments in 
research and development. Refundable tax credits administered 
by the ACA are limited to corporate 
taxpayers employing fewer than 150 full-time employees. Nonrefundable R&D tax credits administered by ADOR  have no similar 
restriction on qualification. ACA administered refundable 
tax credits of up to 75% of the 
excess of the general nonrefundable R&D credit over the credit recipient's annual income tax liability. ADOR administered nonrefundable R&D tax credits equal to 24% of the first $2.5 million of 
qualifying R&D expenses plus 
15% of the qualifying R&D expenses in excess of $2.5 million. In respect to research conducted at a public Arizona university, the ADOR also provides for a tax credit equal to as much as 34% of qualifying R&D expenses.
 
Unused nonrefundable tax credits generally may be carried forward for up to 
15 years. Ongoing 
Arizona Arizona Biofuel 
Conversion 
Program 
(ABCP) State Energy Office Grants The purpose of the ABCP is 
to encourage the use of 
biofuels in Arizona. Recipients are companies that are 
engaged in the conversion of existing 
and installation of new storage and 
dispensing equipment for biofuels.  Grants are equal to the lesser 
of $75,000 or the conversion 
cost per site. Unused credits may be carried forward for up 
to 3 years. Until end of
 
2015.  
  G/SCM/N/284/USA  
 
- 66 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arkansas  Research & 
Development Arkansas Economic 
Development 
Commission 
(15-4-2708) Tax credit The three research and 
development credits are 
intended to provide incentives for university-based research, in-house research and research and development in start-up, technology based 
enterprises. Recipients include businesses that 
contract with Arkansas universities for 
research and development; existing, mature firms conducting in-house research; and new "targeted" businesses engaged in research and 
development. 
The amount of income tax 
credits earned ranges from 
20%-33% of eligible research and development expenditures 
depending upon program. Ongoing 
Arkansas  Targeted 
Business 
Incentives Arkansas Economic 
Development 
Commission (Consolidated Incentive Act of 2003, 15-4-2701, 
et seq) Tax credits and 
refunds 
The objective is to create 
well-paying jobs in 
emerging, start-up high 
technology sectors.  Recipients are "tar geted businesses" 
that have been operating in Arkansas 
l e s s  t h a n  5  y e a r s ;  h a v e  a n  e q u i t y  investment of $250,000; pay wages that are at least 150% of the lesser of the county or state average wage; have cumulative annual payrolls 
between $100,000 and $1 million; and are classified within 1 of the following 6 sectors: advanced materials and manufacturing systems; agriculture, food and environmental sciences; biotechnology, bioengineering and life sciences; Information technology; transportation logist ics; and bio-based 
products. Eligible companies may receive 
up to 3 incentives under this 
program: (a) refund of state and local sales and use taxes paid on building materials and machinery and equipment associated with the project; (b) 10% state income tax credit for 5 years based on new payroll, not to exceed $100,000 annually; (c) 33% state income tax credit based upon eligible research expenditures, not to exceed 
$50,000 annually. Ongoing 
Arkansas  Digital Product 
and Motion Picture 
Industry 
Development 
Act Arkansas Economic 
Development Commission 
(15-4-2001, et 
seq) Cash rebates 
based upon production and 
payroll 
expenditures The objective is to cultivate 
digital and motion picture 
production in Arkansas. Recipients are eligible production 
companies expending at least $50,000 within a six-month period in 
connection with the production of at 
least one state-certified production or 
post-production project. Companies may receive two 
incentives under this program: (a) production rebate equaling 
15% of qualified Arkansas 
production/post-production expenditures and (b) payroll rebate equaling 10% of payroll of Arkansas residents engaged 
in eligible productions.  Ongoing  
  G/SCM/N/284/USA  
 
- 67 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arkansas  Arkansas 
Alternative 
Fuels Development 
Program Arkansas 
Agriculture 
Department, Arkansas Alternative Fuels Development Act, Arkansas Code § 15-13-102, as amended by Act 
977 of 2009 Grants 
The objective is to increase 
the availability of 
alternative fuels by awarding grants to alternative fuels producers, feedstock processors and 
distributors.  Recipients are alternative fuels 
producers, feedstock processors and 
distributors. Grants are to assist in the construction, modification, alteration, or retrofitting of feedstock processing 
facilities in Arkansas. The program provides grants 
not in excess of $3 million or 
50% of the project cost, whichever is less to a feedstock processor in any fiscal year.
 
Distribution grants not in excess of $300,000 or 50% of the project cost, whichever is less to any alternative fuel 
distributor per year. Ongoing 
Arkansas Capital Access 
Program Various capital 
programs of the 
Arkansas Development 
Finance Authority Loans 
The objective is to 
strengthen and advance the 
financial infrastructure that supports and accelerates the growth of manufacturing enterprises 
in Arkansas. The Capital Access Program provides 
working capital loans to a variety of 
industries including agriculture, manufacturing, wholesale/retail, 
construction, service, etc. Amounts vary depending upon 
the funds/purpose. E.g., 
$100,000 limit for technology validation funds, $750,000 for 
enterprise development. Ongoing 
Arkansas  Recycling 
Equipment Tax 
Credit Arkansas Act 654 
of 1993 as 
administered by the Arkansas Department of Environmental 
Quality Income tax 
credit 
The objective is to promote 
environmental stewardship 
and encourage investment 
in recycling enterprises. Recipients include any taxpayer who 
purchases equipment used exclusively 
for reduction, reuse or recycling of solid waste material for commercial purposes, whether or not for profit, and the cost of installation of such equipment by outside contractors. Such equipment must be used in the collection, separation, processing, modification, conversion, treatment or manufacturing of products containing 
at least 50% recovered materials of 
which at least 10% is post-consumer 
waste. The amount of the tax credit 
equals 30% of the cost of 
eligible equipment and 
installation costs. Ongoing 
Arkansas Small Business 
Loan Program Arkansas Economic 
Development 
Commission Loans The objective is to stimulate 
economic growth, 
concentrating in economically deprived areas, by appropriating funds to be used as participation loans originated by approved community lenders for 
small businesses. Loans are provided for businesses 
employing less than 50 employees and
 
having less than $1 million gross 
annual sales. Preference is given to 
loans in high unemployment areas. This program provides 
financing amounts between 
$2,500 and $40,000, not to exceed 50% of total loan 
amount. Ongoing  
  G/SCM/N/284/USA  
 
- 68 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arkansas  Tax Increment 
Financing Act 1197 of 2001, 
14-68-301, et seq.  Local revenue 
bonding 
authority The objective is to enable 
local governments to issue 
bonds to finance improvements in a redevelopment district. 
The 
bonds are secured and paid back from the incremental local ad valorem  revenue 
(except first 25 mils for educational base, libraries, firemen pension funds and hospitals) as a result of the 
improvements. A redevelopment distri ct must be in an 
area that is defined as blighted, 
deteriorated or underdeveloped. The amount varies depending 
upon project-deferred revenue.
 Ongoing 
Arkansas  Advantage 
Arkansas Arkansas Economic 
Development 
Commission (Consolidated Incentive Act of 2003, 15-4-2701, 
et seq) Tax credit 
The objective is to 
encourage job creation. Recipients include eligible businesses 
paying at least minimum lowest 
county wage ($11.05 for 2013) include: manufacturers; distribution centers; office sector businesses; commercial, physical or biological research; and, corporate headquarters; and the following with 75% out-of-state revenues: scientific-technical services businesses; digital content and motion picture production 
companies; and, certain non-retail 
businesses that pay above-average 
wages. This program prov ides income 
tax credit based upon 
a percentage of the payroll for new permanent employees. Minimum payroll thresholds and benefits are dependent on the tier in which the company locates or expands; Tier 1 -
 
$125,000 minimum payroll -  
1% benefit; Tier 2 - $100,000 minimum payroll - 2% benefit; 
Tier 3 - $75,000 minimum 
payroll - 3% benefit; Tier 4 -
 
$50,000 minimum payroll - 4% benefit. Maximum credit is 50 percent of income tax liability each year. Credit 
accrues for 5 years. Ongoing  
  G/SCM/N/284/USA  
 
- 69 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arkansas  Create Reba te Arkansas Economic 
Development 
Commission (Consolidated Incentive Act of 2003, 15-4-2701, 
et seq) Annual cash 
rebate (at 
discretion of AEDC Executive 
Director) The objective is to 
encourage job creation. Eligible businesses (which must create 
at least $2 million in new annual 
payroll) include: manufacturers; distribution centers; office sector businesses; commercial, physical or biological research; and, corporate headquarters; and the following with 75% out-of-state revenues: scientific-technical services businesses; digital content and motion picture production companies; and, certain non-retail businesses that pay above-average 
wages. Incentive are based upon 
a percentage of payroll of new 
permanent employees. Minimum payroll thresholds and benefits are dependent on the tier in which the company locates or expands: Tier 1 -
 
3.9%; Tier 2 - 4.25%; Tier 3 -  
4.5%; Tier 4 - 5%. Term of the 
agreement is determined by the Director, up to 10 years. 
Targeted businesses (see 
above) paying 175% of lesser of state or county average wage) may receive 5% for up to 10 years regardless of tier 
status. Ongoing 
Arkansas  Research in 
Area of Strategic Value; In-House Research in Area of 
Strategic 
Value Arkansas Science 
& Technology Authority (with Arkansas Economic Development Commission) (Consolidated 
Incentive Act of 
2003, 15-4-
2708(d)(1)(A) Income tax 
credit 
The objective is to 
encourage investment in 
research and development. Recipients include any entity with 
qualified research expenditures with approval determined by ASTA board of 
directors. The program provides an 
income tax credit equal to 33 percent of qualified research expenditures. The agreement term is five years and the credit claimed is limited to $50,000 per tax year, but may be carried forward for nine years. Ongoing  
  G/SCM/N/284/USA  
 
- 70 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arkansas  Targeted 
Business 
Incentives Arkansas Economic 
Development 
Commission (AEDC) (Consolidated Incentive Act of 2003, 15-4-2706 (e), 2708 (c) and 
2709) Tax credits and 
refunds 
The objective is to create 
well paying jobs in 
emerging, start-up, high 
technology sectors.  Targeted Businesses are businesses 
that have been operating in Arkansas 
l e s s  t h a n  5  y e a r s ;  h a v e  a n  e q u i t y  investment of at least $250,000; pay wages that are at least 150% of the lesser of the county or state average wage; have cumulative annual payrolls between $100,000 and $1 million; and are classified within 1 of the following 6 sectors: advanced materials and manufacturing systems; agriculture, food and environmental sciences; biotechnology, bioengineering and life sciences; information technology; transportation logist ics; and bio-based 
products. Eligible companies may receive 
up to 3 incentives under this 
program: (a) refund of state and local sales and use taxes paid on building materials and machinery and equipment associated with the project; (b) 10% state income tax credit for 5 years based on new payroll, not to exceed $100,000 annually; (c) 33% state income tax credit based upon eligible research expenditures, not to 
exceed $50,000 annually. Ongoing 
Arkansas  Equity 
Investment 
Incentive Arkansas Economic 
Development Commission, Arkansas Science and Technology Authority (7/1/2015 will be a division of AEDC) 
and Arkansas 
Development Finance Authority, Act 566 of 2007, 
15-4-3301 et seq Income tax 
credit 
The objective is to 
encourage capital investment by targeted, early stage and start-up businesses that create new 
high paying jobs. Eligibility is limited to investments in 1 
of the following 6 sectors: advanced materials and manufacturing systems; agriculture, food and environmental 
sciences; biotechnology, bioengineering and life sciences; Information technology; transportation logistics; and bio-based products or in 
businesses that receive assistance in 
the form of equity investments from capital investment funds that target early-stage businesses and start-up businesses if the business pays 150% of the lesser of state or county average wage and meets other criteria 
specified by the code. This program provides 
transferrable 33.33% income tax credits based upon qualified investment amounts. Credits cannot offset more than 50% of 
income tax liability annually.  Ongoing 
Arkansas  Wind Energy 
Income Tax 
Exemption Arkansas 
Department of 
Finance and 
Administration Tax exemption The objective is to stimulate 
job creation and investment 
in wind energy manufacturing by exempting up to 25 years of income taxes for new wind energy manufacturing 
companies. Recipients must be a manufacturer of 
wind energy equipment and/or 
components. 
This program provides 
exemptions up to 25 years are 
based upon various calculations which result in the number of years the income tax exemption is granted to the qualified windmill blade or windmill component 
manufacturer. Ongoing  
  G/SCM/N/284/USA  
 
- 71 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Arkansas  Arkansas 
Alternative 
Fuels Development 
Program Arkansas 
Agriculture 
Department, Arkansas Alternative Fuels Development Act, Arkansas Code § 15-13-102, as amended by Act 
977 of 2009 Grant 
The objective is to increase 
the availability of 
alternative fuels by awarding grants to alternative fuels producers, feedstock processors and 
distributors.  Recipients include alternative fuels
 
producers, feedstock processors and 
distributors. Grants are to assist in the construction, modification, alteration, or retrofitting of feedstock processing 
facilities in Arkansas. Grants to feedstock processors 
do not exceed $3 million or 
50% of the pro
ject cost, 
whichever is less in any fiscal year. Grants to distributors do not exceed $300,000 or 50% of the project cost, whichever is 
less in any fiscal year. Ongoing 
Arkansas  Risk and 
Venture 
Capital Investment 
Programs Various capital 
programs of the 
Arkansas Development 
Finance Authority Venture/risk 
capital 
The objective is to 
strengthen and advance the 
financial infrastructure that supports and accelerates the growth of technology-based enterprises in 
Arkansas. Recipients include technology-based 
enterprises (see targeted businesses 
listed in Targeted Ark Plus program) that are in the early stages of development and are not yet able to attract adequate private sources of traditional financing or venture or investor-backed capital for their growth and development. A portion of this fund will be used to validate early state technology before other investments can be made. 
The Capital 
Access Program provides working capital loans to a variety of industries 
including agriculture, manufacturing, 
wholesale/retail, construction, service, 
etc. Amounts vary depending upon 
the funds/purpose. For 
example, there is a limit of $100,000 for technology validation funds, and a limit of $750,000 for enterprise 
development. Ongoing 
Arkansas  Quick Action 
Closing Fund Arkansas Economic 
Development 
Commission with approval from the 
Arkansas Governor Grant 
The objective is to 
encourage capital 
investment and payroll 
growth in Arkansas. Businesses meeting job and 
investment guidelines may be granted 
Quick Action Closing Fund Grants at the discretion of the Governor to undertake eligible economic development projects. 
These are 
generally job creation and investment generating projects where a positive 
economic benefit is required. Grants have no ceiling but the 
projects must show a positive 
economic impact and are subject to program 
appropriation cap amounts. Ongoing 
California Manufacturing 
Enhancement 
Areas Department of 
Housing and 
Community 
Development Tax credit The objective is to 
encourage job 
enhancement in underdeveloped regions of 
the state. Recipients are manufacturers that are 
c r e a t i n g  j o b s  i n  i n  B r a w l e y  a n d  
Calexico. This program provides $29,234 
or more in state tax credits for 
each qualified employee hired. Terminated 
during 
reporting 
period.  
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- 72 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
California New Hire Tax 
Credit Franchise Tax 
Board Tax credit The objective is to 
encourage development in 
underdeveloped regions of 
the state. This tax incentive is provided to small 
businesses that create new jobs in 
geographically targeted zones. A total of $400 million has been 
allocated for this program. Ongoing 
California Recycling 
Market 
Development 
Zone Program California 
Integrated Waste 
Management 
Board Mixed financing The Recycling Market 
Development Zone (RMDZ) 
Program was developed by the California Environmental Protection Agency, Integrated Waste Management Board.
 
Businesses locating within the 40 designated zones can take advantage of low-interest loan packaging, local permit streamlining, technical assistance and information sharing. In addition, RMDZ loans are available for recycling 
projects. Any business or local government 
agency located in a recycling Zone 
utilizing post-consumer or secondary waste material in their production process may apply for a recycling loan. Private businesses and not-for-profit organizations may borrow funds for real property, equipment, working capital, or refinancing of onerous 
debts. Each eligible business or local 
government agency may 
borrow up to 50 percent of the cost of any project up to a 
maximum of $1 million. Ongoing 
California Community 
Development Block Grant 
Program Housing and 
Community Development 
Department Grant 
The objective is to create or 
retain jobs for low-income workers in rural 
communities. Recipients are businesses that locate 
in counties with fewer than 200,000 residents in unincorporated areas and cities with fewer than 50,000 and are not participants in the U.S. Department of Housing and Urban Development (HUD) Community 
Development Block Grant (CDBG) 
program. This program provides grants of 
up to $500,000. Ongoing  
California STAR 
Program; Film 
California First  California Film 
Commission Sale tax 
exemption; 
free/nominal fee surplus state-owned assets; reimbursements for filming on 
public property The objective is to 
encourage film production 
within the state. Recipients are purchasers or lessors of 
film equipment. This program provides a 
five percent sale tax exemption 
for purchasers/lessors of equipment; use of unused state properties for free or nominal fee; and reimbursement of fees involving production on public 
property up to $300,000. Ongoing  
  G/SCM/N/284/USA  
 
- 73 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
California  New Markets 
Tax Credit California 
Department of 
Financial 
Institutions (CDFI) Tax credit The objective is to provide 
investments in low income 
communities. Recipients are companies with 
qualified equity investments in 
designated Community Development 
Entities (CDEs). The credit provided to the 
investor totals 39 percent of 
the cost of the investment and is claimed over a seven year 
period. Ongoing 
California  Research and 
Development 
Tax Credit California 
Department of 
Financial 
Institutions (CDFI) Tax credit The objective is to 
encourage companies to 
increase their basic research and development 
activities in California. To  q u a l i f y ,  r e s e a r c h  m u s t  b e  d o n e  i n  
California and include basic or applied 
research of scientific inquiry, original investigation for the advancement of scientific or engineering knowledge or improved effectiveness of commercial 
products. This tax credit allows 
companies to receive a 
15 percent credit against their bank or corporation tax liability for qualified in-house research expenses, and a 24 percent
 
credit against basic research payments to outside 
organizations. Ongoing 
California Biomass Fuel 
Incentive Section 25678 of 
the California 
Public Resources 
Code Grant The objective is to promote 
liquid fuels fermented in 
California from biomass and 
biomass-derived resources. Recipients are producers of liquid fuels 
fermented in California from biomass 
and biomass derived resources. This grant provides a 40 cent 
per gallon production incentive.  Ongoing 
California Ethanol Tax 
Credit Bill 8651.8 of the 
California Revenue 
and Taxation Code Tax credit The objective is to 
encourage the use of 
alternative fuels. This tax credit applies to fuels 
consisting of at least 85 percent  
ethanol or methanol.  This program reduces the 
excise tax to one half the 
normal rate for each gallon of 
ethanol or methanol used. Ongoing 
California Partial Sales 
and Use Tax 
Exemption for Manufacturing and Research & Development 
Equipment Franchise Tax 
Board Tax exemption 
The objective is to attract 
new business to California. Recipients include California taxpayers 
engaged in manufacturing and in 
certain types of research and development activities in the fields of biotechnology or physical, engineering 
and life sciences. The sales tax on qualifying 
equipment is reduced from 
7.5% to 3.3%. Ongoing 
California Sales and Use 
Tax Exclusion 
(STE) Program  California 
Alternative Energy 
and Advanced Transportation 
Financing Authority Tax exemption This program promotes the 
creation of California based 
manufacturing, California based jobs and the reduction of greenhouses gases, air and water 
pollution. Recipients are advanced 
manufacturers and manufacturers of 
alternative source energy and advanced transportation products, 
components or systems. Under this program, the full 
sales and use tax is exempted, 
capped at $100 million in 
exclusions per calendar year. Ongoing  
  G/SCM/N/284/USA  
 
- 74 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
California Film & TV Tax 
Credit 2.0 California Film 
Commission Tax credit The objective is to preserve 
the California film industry 
and encourage its continued 
economic viability.  Recipients include qualified film and 
TV production entities. Films that are eligible for 20% 
tax credit: feature films 
($1 million minimum budget); movies-of-the-week and miniseries; new television series; and TV pilots. Films that are eligible for 25% tax credit include: independent projects; relocating TV series Activities that are eligible for a 5% credit "uplift" include: filming outside the Los Angeles 30-mile zone; music scoring and music track recording expenditures; and visual effects expenditures.
 
Note: uplifts cannot be combined. The maximum credit 
a production can earn is 25%.  Ongoing  
  G/SCM/N/284/USA  
 
- 75 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Colorado Enterprise 
Zone Office of 
Economics 
Development & 
Int'l Trade Tax credit The objective is to provide 
tax credits for investment 
and employment which takes place within state designated enterprise 
zones.  Any business locating or expanding 
within a designated enterprise zone is 
potentially eligible. Specific programs, however, are targeted at agricultural processing, manufacturing, and R&D.
 
Companies must invest in equipment used exclusively in the zone; hire new full-time employees; pay for 50% or more of an employee's health insurance; conduct R&D activities in the zone; invest in job training; invest in the rehabilitation of a building that is over 20 years old and vacant; or make a contribution to approved zone 
development projects in zones.  This program provides an 
investment credit of 3% for 
investments in equipment used exclusively in the enterprise zone. A 25% income tax credit (not to exceed $50,000) is provided to rehabilitate vacant buildings. A 10% credit is provided for employer job training expenses. 
There is a 
$500 tax credit for each new full-time employee, an additional $500 credit for each full-time agricultural processing or manufacturing employee and an additional $200 for each employee for whom the employer pays health insurance. A 3% tax credit is granted for increases in R&D 
expenditures. 
There is also a 
tax credit of 25% (not to exceed $100,000) for private contributions to local zone administrators for enterprise zone development projects.
 
Localities also have the option of refunding local property tax and/or sales and use tax on 
equipment an d supplies. Ongoing  
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- 76 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Colorado Biotech Sales 
and Use Tax 
Refund Department of 
Revenue Tax refund The objective is to promote 
business within the state. Benefits are provided to a "Qualified 
taxpayer" that purchases, stores, 
uses, or consumes tangible personal property to be used in Colorado directly and predomin ately in research 
and development of biotechnology. For the calendar year 
commencing 1 January 1999, 
and for each calendar year thereafter, each qualified taxpayer is allowed to claim a refund of all state sales and use tax paid by the qualified taxpayer on the sale, storage, use, or consumption of tangible personal property to be used in Colorado directly and predominately in research and development of biotechnology during that calendar year.
 
To claim the refund a qualified taxpayer submits a refund application to the department of revenue on a form provided 
by the department. Ongoing 
Colorado Aviation 
Development Zone Tax 
Credit (ADZ) Colorado Office of 
Economic Development and 
International Trade Tax credit The objective is to 
encourage aircraft 
manufacturing in the state. Recipients are qualified aircraft 
manufacturers. Aircraft manufacturers located 
in a Colorado aviation development zone may qualify for a state income tax credit of $1,200 per new employee. The 
credit is available for tax years
 
beginning on or after 
1 January 2006.  Ongoing 
Colorado Advanced 
Industries 
Investment 
Tax Credit Office of Economic 
Development and 
International Trade Tax credit The objective is to increase 
employment and 
investment in the seven advanced industries in Colorado: Advanced manufacturing, aerospace, bioscience, infrastructure and engineering, electronics, technology and information, and energy 
and natural resources. This program provides tax credits to 
investors who make equity 
investments in advanced industry startups. Credits are limited, both at 
the individual level and the program 
level. Amounts vary and are capped 
at $750,000 for 2015. Ongoing  
  G/SCM/N/284/USA  
 
- 77 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Colorado Advanced 
Industry Grant 
Program (AI) Office of Economic 
Development and 
International Trade Grants The Advanced Industries 
(AI) Accelerator Programs 
were created in 2013 to promote growth and sustainability in these industries by helping drive innovation, accelerate technology commercialization, encourage public-private partnerships, increase access to early stage capital and create a strong ecosystem that increases the state's global 
competitiveness.  The program provides Proof of 
Concept Grants to research institutions 
with technology transfer offices, early stage companies and to non-profits who provide infrastructure that fills gaps in the AI ecosystems and can be used as matching dollars for federal 
funds. $150,000-$500,000 Ongoing 
Colorado Bioscience 
Discovery Evaluation Grants 
(BDEGP) Office of Economic 
Development and 
International Trade Grants 
The mission for supporting 
the development of novel technologies and commercializing those in Colorado will be continued under the new Advanced Industry Accelerator Program. In its seventh 
year, fiscal year 2012-13, 
the program continued to offer three targeted grant programs to support the Colorado bioscience 
industry.  Enterprises developing new 
technologies.  Approximately $27 million from 
the BDEGP Cash Fund has been granted. Of 220 grants awarded under the program by the end of fiscal year 2013, 159 have completed work while 
the others are in process. Until end of
 
2014. 
Colorado Certified 
Capital 
Companies Program 
(CAPCO) Office of Economic 
Development and 
International Trade Venture/risk 
capital The program encourages 
new business development 
and expansions of businesses by making a $75 million statewide pool available for investment throughout Colorado, and a $25 million rural pool available for investment in designated rural counties in 
Colorado. Provide assistance in the formation of 
new businesses and the expansion of 
existing businesses that create jobs in the State by providing funds to invest 
in Colorado businesses Assistance provided is between 
$100,000 and $3,300,000. 
The 
CAPCOs may consider requests for less than $100,000 on a 
case‐by‐case basis.  Ongoing  
  G/SCM/N/284/USA  
 
- 78 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Colorado Community 
Development 
Block Grant 
Program Office of Economic 
Development & 
Int'l Trade Loan/ 
guarantees The Business Loan program 
is responsible for promoting 
and fostering economic development efforts at the local level by providing financial assistance in the form of loans and loan guarantees to businesses in their respective regions. 
The loan program is locally 
driven, with each loan fund having its own local loan review committee and local Board of Directors. Colorado uses federal funds and Community Development Block Grant Funds (CDBG Funds) it receives to provide funding to aid the state's Business Loan Funds. Businesses in certain regions.  The amounts vary. Ongoing 
Connecticut  Small Business 
Express 
Program Department of 
Economic and Community Development Loans and 
matching grants
 The program provides loans 
and grants to Connecticut's small businesses to spur job creation and growth. Small businesses with operations in 
Connecticut, registered to conduct business for not less than twelve 
months, in good standing with all state 
agencies, and employing not more than 100 employees, are eligible to apply. Priority funding is given to applications within Connecticut's economic base industries, which include precision manufacturing, business services, green and sustainable technology, bioscience, 
and information technology sectors. Revolving loan fund are
 
$10,000-100,000. Express job 
creation incentive program 
loans are $10,000-300,000.  
Matching grants are $10,000-
100,000. Ongoing  
  G/SCM/N/284/USA  
 
- 79 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Apprenticeship 
Training Tax 
Credit in Manufacturing, Plastics, Plastics-Related, or Construction Trades - §12-
217g Connecticut 
Department of 
Labor Tax credit 
The objective is labor 
training. Recipients are companies in 
manufacturing trades (machinists, tool 
and die makers, machine tool repairers), plastics and plastic-related 
trades and construction trades. Manufacturing and 
Plastics/Plastics-Related 
Trades: A firm may apply for a 
credit of up to $4800 per apprenticeship. 
The amount of 
the credit is limited to the lesser of 50 percent of the actual wages paid or the total number of working hours during the year multiplied by $4.00, or $4,800. Construction Trades: A firm may apply for a credit of up to $4000 per apprenticeship. The amount of the credit is limited to the lesser of 50 percent of the actual wages paid or the total number of working hours during the year multiplied by 
$2.00, or $4,000. Ongoing 
Connecticut  Connecticut 
Capital Access 
Fund: Urban Connecticut 
Development 
Authority (CDA) Loan This program promotes 
access to bank lending through the use of portfolio loan insurance. Loss 
reserves up to 29.5 percent
 
are used to induce bank 
lending in targeted areas.  
Up to 9.5 percent of cash reserves are available for
 
other small business loans.  
Direct loans are also available up to $250,000 for buildings, equipment and working capital for 
specialized projects. Businesses located in New London or 
Windham counties or one of 25 designated municipalities are eligible for targeted business loans. Special 
emphasis on minority and women-
owned businesses. Small business assistance loans available for businesses with 100 or fewer full-time 
employees. No prior CDA approval is
 
required for new bank loans up 
to $250,000. The maximum loan is $500,000 with a maximum term of 15 years. Ongoing  
  G/SCM/N/284/USA  
 
- 80 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut  Connecticut 
Growth Fund Connecticut 
Development 
Authority Loan The purpose of the program 
is to provide financing for 
small contractors and minority businesses that
 
might have difficulty  
obtaining commercial financing. Direct state loans and equity investments administered by the Connecticut Development Authority are available to small businesses for fixed asset financing, working capital, and start-up capital for those businesses vital to the economic base of the state. Special purpose financing loans are available for certain businesses unable to obtain 
conventional financing, 
including small contractors, minority businesses, water facilities, enterprise zone businesses or other impacted businesses.
 
Working capital  
requirements are  
determined by examining a  
prospective borrower's  
short-term obligations such  
as wages, taxes and accounts payable. Loans are not made to "loss-making" 
enterprises.  Any for-profit small business whose 
gross sales including those of affiliates 
did not exceed $25 million in the most 
recent fiscal year. Loans are made in amounts 
from $50,000 to $4 million
 
within which real property loans 
cannot exceed 90 percent of their cost or 20 years in term.
 
Machinery and equipment loans cannot exceed 80 percent of cost or 10 years in term.
 
Working capital loans cannot exceed those amounts determined to be necessary by the authority for a maximum term of seven years. 
The rate 
of interest is .50 percent over the latest 30-year U.S. 
Treasury rate outstanding as of 
the first day of each calendar quarter. 
There is a limit of 
$4 million to any one borrower or Small Business Investment 
Company (SBIC). Up to 
$1 million are av ailable to state 
or local development 
corporations. Ongoing  
  G/SCM/N/284/USA  
 
- 81 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Connecticut 
Innovations Connecticut 
Innovations, Inc. Equity The goal of these efforts is 
the creation and sustainable 
growth of a community of high technology companies 
vital to Connecticut's future.
 To be considered as a Connecticut 
Innovations portfolio client, a company 
must have a proprietary technology, since this is typically the collateral for 
providing funds. Product development financing 
is available for a minimum of 
40 percent of the project funds between $50,000 and $1,000,000 in funds. Companies may apply for up to $500,000. Investments are structured using a variety of vehicles, includin g debt, equity, 
quasi-equity and royalties.
 
Generally, the fund expects a compounded annual rate of return of 25-40 percent. 
The 
structure of the investment terms depends upon the risk assessment made by Connecticut Innovations' staff, 
and the needs of the business. Ongoing 
Connecticut Enterprise 
Corridor Zones  State of 
Connecticut Department of Economic and Community 
Development Tax benefits Enterprise Corridor Zones 
are located along Route 8 in the state's Naugatuck Valley and Interstate 395 in the eastern region of the state. 
The benefits available 
in an enterprise corridor 
zone are the same as in an enterprise zone, subject to the similar qualifying terms 
and conditions. The communities located in the 
corridor zones are: Ansonia, Beacon Falls, Derby, Griswold, Killingly, Lisbon, Naugatuck, Plainfield, Putnam, Seymour, Sprague, Sterling,
 
Thompson, Torrington and Winchester.  
Municipalities in the enterprise corridor zones are not classified as targeted investment communities, and are therefore not eligible to extend urban 
job benefits. The amounts vary. Ongoing 
Connecticut Enterprise 
Zone or 
Entertainment District Tax 
Credit State of 
Connecticut 
Department of Economic And Community 
Development Tax credit 
This program provides a tax 
credit for relocating or 
expanding a facility within a designated enterprise zone 
or entertainment district. Eligible recipients/activities include 
manufacturers, R&D, warehousing and 
certain services and entertainment 
related business as defined by regulations located in enterprise zones 
or entertainment districts. This program allows a business 
to claim 25 percent or 
50 percent of their allocable State Corporate business tax as 
a credit. Corporations may claim this credit for 10 years
 
beginning with the first year 
following certification. Ongoing  
  G/SCM/N/284/USA  
 
- 82 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Enterprise 
Zone Program State of 
Connecticut 
Department of Economic and Community 
Development Tax benefits Connecticut's Enterprise 
Zone Program represents a 
state and local partnership for the promotion of good business development, residential development, and the creation and retention of jobs. It targets a variety of state and local incentives for specific areas of 17 Connecticut 
municipalities. Recipients are manufacturers and 
firms in certain qualifying service 
sectors in the targeted investment communities. The program is geared toward manufacturing and certain service sector businesses as well as research and development related to manufacturing and distribution of manufactured products. Eligible facilities include newly constructed facilities, older facilities idle for at least one year prior to being acquired through lease or purchase, and facilities that are substantially 
renovated or expanded. Manufacturing faci lities located 
within the zones are eligible for 
the following assistance: 1) five-year, 80 percent
 
abatement of local taxes on real estate improvements and personal property acquisitions; 2) ten-year, 25 percent credit on corporate business taxes (50 percent if at least 5 percent
 
of all new employees are from the enterprise zone or from the municipality's disadvantaged population); 3) low-cost loans and free technical assistance; 4) job-training and placement assistance; and 5) exemptions from both state real estate conveyance taxes and sales taxes on machinery 
replacement parts. Both 
commercial businesses and residential facilities (where tenants satisfy maximum income level criteria) are eligible for a seven-year graduated tax deferral on increased assessments for improvements to property, exemptions on state real estate conveyance tax, and local 
incentives.  Ongoing  
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- 83 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Manufacturing 
Assistance Act  State of 
Connecticut 
Department of Economic and Community 
Development Loan 
The objective is to provide 
financing for a variety of 
manufacturing projects. Recipients are an economic base 
business or business that has a North 
American Industrial Classification code of 311111 through 339999 or 493110, 493120, 493130, 493190, 511210, 512110, 512120, 512191, 522210, 522293, 522294, 522298, 522310, 522320, 522390, 523110, 523120, 523130, 523140, 523210, 523910, 524113, 524114, 524126, 524127, 524128, 524130, 524292, 541711, 541712, 551111, 551112, 551114, 561422, 611310, 611410, 611420, 611430, 611513, 611519, 611710 and 624410 or any business that is part of an economic cluster, or any establishment or auxiliary or operating unit thereof, as defined in the North American Industrial Classification System Manual, which has 
demonstrated to the satisfaction of the 
commissioner that it has the qualifications, including financial qualifications, necessary to carry out a 
business developm ent project. The program funds 50 percent
 
of total project costs; up to 
75 percent for joint ventures between two or more municipalities, up to 90 percent
 
in targeted investment communities, and up to 100 percent for defense diversification projects. The
 
term of the state's economic  
development loans is typically for a period of ten years as recipients of said financial assistance are required by
 
statute to maintain their operations in the state of a ten year period. However, the state has the authority to set any term it deems appropriate. Interest rates charged under 
the program are slightly below 
market rates. Maximum amount is capped at 
$10 million.  Ongoing 
Connecticut Manufacturing 
Credits to 
Facilities Located in Distressed Municipalities and Enterprise 
Zones Department of 
Revenue Services Tax credit To promote corporations 
(including manufacturing 
facilities) that are located in designated distressed municipalities and enterprise zones within 
Connecticut. Corporations (including manufacturing 
facilities) that are located in 
designated distress ed municipalities 
and enterprise zones within 
Connecticut. 
This program provides tax 
credits up to 50 percent  
through the Department of 
Economic and Community Development (DCED). 
The 
amounts of the credits vary. Ongoing 
Connecticut Manufacturing 
Facility in a 
High Unemployment Area Tax 
Credit State of 
Connecticut 
Department of Economic and Community 
Development Tax credit 
The objective is to promote 
business in distressed 
municipalities. Businesses operating in a designated 
area of high unemployment. A credit may be applied against 
the portion of the corporation 
business tax allocable to a manufacturing facility located in a distressed municipality. The credits are good for up to 
10 years. Ongoing  
  G/SCM/N/284/USA  
 
- 84 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Tax Credits for 
Manufacturers 
Located in Connecticut's Targeted Investment 
Communities State of 
Connecticut 
Department of Economic and Community 
Development Tax credit 
The objective is to promote 
manufacturing in 
Connecticut's Targeted 
Investment Communities. Recipients are Targeted Investment 
Communities that are engaged in 
eligible activities, including investments in manufacturing facilities or in research and development 
activities related to manufacturing. This program provides a 
25 percent tax credit for 
10 years for businesses relocating to or expanding in one of Connecticut's Targeted 
Investment Communities. Ongoing 
Connecticut Tax Increment 
Financing Connecticut 
Development 
Authority (CDA) Financing This program provides tax-
exempt and taxable bonds 
for special economic development projects using incremental state tax revenues as partial security 
for the bonds. Recipients include large-scale 
economic development projects 
approved by the CDA prior to 7/1/96 and determined to be self-sustaining through the generation of incremental taxes collected under the sales, 
admission, cabaret and dues taxes. The amounts of the bonds vary 
and are based on a negotiated 
sale or competitive bid with bond purchasers developed in conjunction with the State Treasurer. 
The bond terms are 
generally 10 and 30 years. Ongoing 
Connecticut Urban Jobs 
Program Department of 
Economic and 
Community 
Development Tax benefits 
and capital 
loans The Urban Jobs Program 
provides incentives to 
manufacturing businesses to encourage the location and expansion of industrial facilities in targeted investment communities within the state. 
The 
incentives are primarily tax 
incentives. There are presently 17 targeted 
investment communities.  Businesses located within the 
targeted areas are eligible for 
the following assistance: 1) An 80 percent local property tax abatement for five years for both real and personal property; 2) A corporate business tax reduction of 25 percent for ten years; 3) Working capital loans for small business; and 4) A 0.5 percent reduction in charges for state industrial mortgage guarantees. Facility 
owners are entitled to the 
property tax incentives; all other incentives are reserved 
for facility occupants. Ongoing 
Connecticut MetroHartford 
Growth Fund Department of 
Economic and 
Community 
Development Loan The objective is to enhance 
employment opportunities 
by easing the burden of expanding, building or relocating businesses within 
MetroHartford. Recipients are: 1) businesses which 
plan to create new jobs within the 
next three years in the MetroHartford area and 2) busine sses in "growth 
clusters" (manufacturing, financial services, health care, information technology, distribution, tourism/entertainment, and 
environmental technologies). The maximum loan amount is 
$350,000 per project. Most 
loans amount to $20,000 per new, full-time, permanent job to be created over a three year 
period. Ongoing   
  G/SCM/N/284/USA  
 
- 85 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Information 
Technology 
Project Grants Connecticut 
Development 
Authority Grant The objective is to 
encourage developers and 
companies to utilize brownfields or industrial sites within urban 
communities. Recipients are developers and 
companies that engage in information 
technology projects that are located within an enterprise zone, urban 
communities, or distressed areas. The amounts vary. Ongoing  
Connecticut Qualified 
Manufacturing 
Plant Department of 
Economic and 
Community 
Development Tax credit and 
tax abatement The objective is to 
encourage business 
development within the 
State. Recipients are manufacturing plants in 
any targeted investment community 
with approval from the Commissioner of the Department of Economic and Community Development, and are designated a vacant or underutilized manufacturing plant, with an area of 
at least 500,000 square feet. This program provides a 
5-year, 80 percent abatement 
of local property taxes and a 10-year, 25 percent (or 50 percent) credit on the Connecticut Corporation 
Business tax. Ongoing  
Connecticut Railroad Depot 
Zone Department of 
Economic and 
Community 
Development Tax credit and 
tax abatement The objective is to provide 
assistance to under utilized 
railroad depots. Recipients include any targeted 
investment community with approval 
from the Commissioner of the Department of Economic and Community Development, designated as an under utilize d railroad depot, 
and located outside the boundaries of 
the existing Enterprise Zone. This program provides a 
5-year, 80 percent abatement 
of local property taxes and a 10-year, 25 percent (or 50 percent) credit on the Connecticut Corporation 
Business tax. Ongoing  
Connecticut CT Inner City 
Business Loan 
Guarantee 
Program Department of 
Economic and 
Community 
Development Loan The objective is to 
encourage small business 
growth in designated industry clusters located in the following communities: Waterbury, Hartford, New Britain, Bridgeport and 
New Haven. Recipients are small businesses 
located in designated areas. 
The loan amounts range from 
$50,000 to $250,000, with 
discounted fixed interest rates and a one percent application 
fee. Ongoing  
Connecticut Digital 
Animation Tax Credit - §12-
217ll Connecticut 
Commission on Culture and 
Tourism Tax credit 
The objective is to 
encourage animation 
production within the State.  The beneficiary is the animation 
industry For income in years beginning 
on or after 1 January 2007, any state-certified animation production company incurring production expenses or costs in 
excess of $50,000 is eligible for 
a tax credit equal to 30% of such production expenses or 
costs.  Ongoing  
  G/SCM/N/284/USA  
 
- 86 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Film 
Production 
Infrastructure Tax Credit - 
§12-217kk Connecticut 
Commission on 
Culture and 
Tourism Tax credit 
The objective is to 
encourage film production 
within the State. The beneficiary is the film industry  For state-certified infrastructure 
projects costing greater than 
$15,000 and less than $150,000, each taxpayer may be allowed a tax credit equal to 10% of the investment of the taxpayer. For state-certified projects costing $150,000 or more, but less than $1 million, each taxpayer may be allowed a tax credit equal to 15% of the investment of the taxpayer. For state-certified projects costing $1 million or more, each taxpayer may be allowed a tax credit equal to 20% of the investment of the taxpayer. Credits are assignable 
(salable). Ongoing 
Connecticut  Film 
Production Tax Credit - §12-
217jj Connecticut 
Commission on Culture and 
Tourism Tax credit The objective is to 
encourage film production 
within the state. The beneficiary is the film industry  For state-certified infrastructure 
projects costing greater than $15,000 and less than $150,000, each taxpayer may be allowed a tax credit equal to 
10% of the investment of the 
taxpayer. For state-certified projects costing $150,000 or more, but less than $1 million, each taxpayer may be allowed a tax credit equal to 15% of the investment of the taxpayer. For state-certified projects costing $1 million or more, each taxpayer may be allowed a tax credit equal to 20% of the investment of the taxpayer.
 
Credits are assignable 
(salable). Ongoing  
  G/SCM/N/284/USA  
 
- 87 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Connecticut 
Brownfields & 
Information Technology Projects Tax Incremental 
Financing Connecticut 
Brownfields 
Redevelopment 
Authority Tax incentives 
and grants 
The objective is to 
encourage brownfield 
redevelopment and job 
creation. Recipients are investors which invest 
in brownfield redevelopment in 
Bridgeport. The amounts vary. Ongoing 
Connecticut Tax Incentive 
Development 
Program Department of 
Economic and 
Community 
Development Tax incentives The objective is to increase 
commercial investment in 
Bridgeport. Q u a l i f y i n g  p r o j e c t s  m u s t  a )  h a v e  a  
minimum of $3,000,000 in estimated 
costs of construction or rehabilitation; b) if located in an Enterprise Zone, have a minimum of $1,000,000 in estimated costs of construction, rehabilitation and/or machinery and 
equipment. The amounts vary. Ongoing 
Connecticut Urban and 
Industrial Site 
Reinvestment Tax Credit - 
§32-9t State of 
Connecticut 
Department of Economic and Community 
Development Tax credit 
The objective is to 
encourage investment in 
Connecticut's Urban Centers and the redevelopment of contaminated industrial 
sites.  Eligible applicants must be capable of 
an investment that will add significant 
new economic activity, increase employment in a new facility and generate significant additional tax revenues to the municipality and the state. If the investment is made by an investment fund, the fund must have an asset value of at  least $60 million. 
If the investment is made by a taxpayer, the investment must be a 
minimum of $5 million. Projects may receive a dollar 
for dollar corporate tax credit of 
up to 100 percent of their investment up to a maximum of $100,000,000. Credit is disbursed over a ten year period. Credits are assignable 
(salable). Ongoing  
  G/SCM/N/284/USA  
 
- 88 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Direct Loans Connecticut 
Development 
Authority Loan The objective is to 
supplement the capital 
needs of economic base businesses that will maintain or create employment in Connecticut.
 
Eligible uses of funds include; term working capital, the purchase of machinery and equipment, the purchase, construction, expansion, or upgrading of facilities, mo rtgages for 
owner-occupied real property, brownfield remediation and 
redevelopment. Recipients are economic base 
businesses. Loans are $250,000 to 
$5 million with a term tailored 
to each transaction--up to 
20 years.  Ongoing 
Connecticut Industrial 
Revenue Bonds For 
Manufacturers Connecticut 
Development 
Authority Loan The ob
jective is to provide 
lower-cost, tax-exempt financing for manufacturers to encourage the location, expansion or retention of manufacturers within 
Connecticut. Recipients are qualified 
manufacturers.  Loans can be up to $10 million
 
for a term of up to 40 years or 
120% of the economic life of 
the asset financed. Ongoing 
Connecticut Connecticut 
Brownfield Revolving 
Loan Fund State of 
Connecticut Department of Economic and 
Community 
Development Loan 
The objective is to facilitate 
the remediation of contaminated brownfield properties within Connecticut. The recipients are entities involved in 
the remediation of environmental contamination located in any 
Connecticut municipality. The amount varies. Ongoing  
  G/SCM/N/284/USA  
 
- 89 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Special 
Contaminated 
Property Remediation and Insurance 
Fund (SCPRIF)
 State of 
Connecticut 
Department of Economic and Community 
Development Loan 
This program provides 
assistance to municipalities, 
developers or owners for Phase II and III investigations, Remedial Action Plans (RAP), demolition of structures and 
remedial action activities. Recipients are the current owner of 
the site, the prospective owner or 
developer of the site, or the municipality in which the site is 
located 
The program provides a bridge 
loan to allow the applicant to 
conduct investigations, demolition and site remediation. Interest is paid during the term of the loan and the principal is repaid at the end of the term of the loan or when the site is later sold or leased or when the environmental remediation is 
complete. Ongoing 
Connecticut Urban Sites 
Remedial 
Action Program 
(USRAP) State of 
Connecticut 
Department of Economic and Community 
Development Loan 
This program targets 
projects that are significant 
to Connecticut's economy and quality of life. 
The site 
must be located in a 
distressed municipality.  Recipients are owners or developers of 
contaminated property willing and able 
to conduct the investigations and 
remediate the site. This program provides seed 
capital to facilitate the transfer, 
reuse and redevelopment of the 
property. Ongoing 
Connecticut Line-Of-Credit 
To Term Loans  Connecticut 
Development 
Authority Loan The objective is to assist 
Connecticut businesses to 
expand. Recipients are economic base 
businesses. This program provides a one 
year line-of-credit that converts 
to a fully amortizing term loan designed to assist Connecticut businesses expand. Loans are $250,000 to $1 million with a 
term not to exceed 7 years. Ongoing 
Connecticut Participating 
Loans Connecticut 
Development 
Authority Loan The objective is to assist 
Connecticut businesses to 
expand. Recipients are economic base 
businesses. This program provides 
subordinated direct loan participators with private-sector lenders enabling them to meet their borrowers' financing requirements. Participating 
loans are $250,000 to 
$5 million with a term tailored to each transaction--up to 
20 years.  Ongoing 
Connecticut Guaranteed 
Loans Connecticut 
Development 
Authority Loan guarantee The objective is to help 
private-sector lenders meet 
their client's financing 
requirements. Recipients are economic base 
businesses. Guarantees can fully cover 
l o s s e s  u p  t o  4 0 %  o f  t h e  
principal balance. Ongoing  
  G/SCM/N/284/USA  
 
- 90 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Manufacturing 
Facility Tax 
Credit - §12-
217e State of 
Connecticut 
Department of Economic And Community 
Development Tax credit 
The objective is to 
encourage manufacturers to 
locate in an enterprise zone or other area having enterprise zone level 
benefits. Recipients are manufacturers with a 
tax liability against the tax imposed 
under Chapter 208 of the Connecticut General statutes (Corporate Business 
tax). A tax credit is available equal 
to 25% of the tax allocable to a 
manufacturing facility located within a Targeted Investment Community or an Enterprise Zone (or other area having 
Enterprise Zone level benefits).
 Ongoing 
Connecticut 50% 
Manufacturing 
Facility Tax Credit for Facilities Located in an Enterprise Zone (or Other Area Having Enterprise Zone Level Benefits) - 
§12-217e State of 
Connecticut 
Department of Economic And Community 
Development Tax credit The objective is to 
encourage manufacturers 
and certain other businesses to locate in an enterprise zone or other area having enterprise zone 
level benefits. Recipients are manufacturers with a 
tax liability against the tax imposed 
under Chapter 208 of the Connecticut General statutes (Corporate Business tax) and businesses engaged in biotechnology, pharmaceutical or photonics research, development, or production, with not more than 300 employees, located in a municipality with a major research university with programs in
 
biotechnology, pharmaceuticals, or 
photonics, and an Enterprise Zone. A tax credit equal to 50% 
allocable to a manufacturing 
facility located within a designated Enterp rise Zone (or 
other area designated as having Enterprise Zone level benefits) is available to a manufacturing facility that meets certain employment criteria. Other areas include: Enterprise Zones, Targeted Investment Communities, Entertainment Districts, Qualified Manufacturing Plants, Railroad Depot Zones, Contiguous Municipality Zones, Enterprise Corridor Zones, 
Defense Plant Zones and 
Manufacturing Plant Zones. Ongoing 
Connecticut Enterprise 
Zone Tax 
Credit for 
Qualifying Corporations 
§12-217v State of 
Connecticut 
Department of 
Economic And Community 
Development Tax credit The objective is to 
encourage businesses to 
locate within one of 
Connecticut's Enterprise Zones or other area having enterprise zone level 
benefits. Recipients are qualifying corporations 
established in an area designated for 
enterprise zone leve l benefits and that 
meet certain employment levels and have tax liability against the tax imposed under Chapter 208 of the Connecticut General statutes 
(Corporate Business tax). Corporations may claim this 
credit for 10 years beginning 
with the first year following 
certification. 100% of the corporation's business tax liability can be claimed in years
 
1 through 3 and 50% of the corporation's business tax 
liability for years 4 through 10. 
 Ongoing  
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- 91 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Connecticut Research and 
Development 
(Nonincre-mental) Expenditures Tax Credit - 
§12-217n Department of 
Revenue Services Tax credit 
The objective is to 
encourage businesses to 
invest in research and development within the 
state. Recipients are businesses with tax 
liability against the tax imposed under 
Chapter 208 of the Connecticut General statutes (Corporate Business 
tax). A qualified smal l business is 
entitled to a tentative tax credit 
equal to 6% of its R&D expenditures. Businesses making an R&D investment of $50 million or less are entitled to a 1% tax credit; businesses making an R&D investment of more than $50 million but not more than $100 million are entitled to a credit of $500,000 + 2% over $50 million; businesses making an R&D investment of more than $100 million but not more than $200 million are entitled to a credit of $1,500,000 + 4% over $100 million; and businesses making an R&D investment of more than $200 million are 
entitled to a credit of 
$5,500,000 + 6% over $200 million. Companies headquartered in an Enterprise Zone, with revenues over $3 billion and employing more than 2,500 employees, may elect to multiply their R&D expenses by 3.5% instead of using the credit percentage 
listed above.  Ongoing 
Connecticut Bradley 
Development 
Zone Connecticut 
Department of 
Economic and Community 
Development Tax credit The objective is to promote 
enterprises in designated 
areas in Windsor, Windsor Locks, East Granby and 
Suffield. Recipients are qualifying corporations 
established in an area designated for 
enterprise zone leve l benefits and that 
meet certain employment levels and have tax liability from the tax imposed under Chapter 208 of the Connecticut General statutes (Corporate Business 
tax). Corporations may claim this 
credit for 10 years beginning 
with the first year following certification. The credit is limited to 100% of the corporation's business tax liability in years 1 through 3 and 50% of the corporations business tax liability for years 
4 through 10.  Ongoing  
  G/SCM/N/284/USA  
 
- 92 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Delaware Delaware 
Strategic Fund  Delaware 
Economic  
Development 
Authority Loan, grants, 
and equity 
incentives The Delaware Strategic 
Fund represents the 
primary funding source used by The Delaware Economic Development Authority to provide customized financial assistance for job retention, creation or other economic development projects within the state. Assistance usually includes recapture provisions. Specific uses of the fund include:
 
a) Economic Development Loans or Grants b) Green Industries Loans c) Governmental Units Development Assistance d)Small Business 
Innovation Research Bridge 
Grants and e) Brownfield 
Grants If a project is deemed to qualify under 
legislative, regulatory, and policy 
guidelines, a process begins which includes completion of a comprehensive application, staff and legal review of the application, review of the application and other supporting material at a public meeting of the Council on Development Finance, final staff review, approval by the Chairperson of The Delaware Economic Development Authority, followed by a contract that memorializes terms and 
conditions.  
Th e  a m o u n t  v a r i e s  o n  a n  
individual project basis. Ongoing  
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- 93 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Delaware Corporate 
Income Tax 
Credits Department of 
Finance Tax credit The objective is to 
encourage new and 
expanded facilities within targeted industries in 
Delaware. Recipients are firms within targeted 
industries, including: manufacturers; 
wholesalers; laboratories used for scientific, agricultural, or industrial research, development or testing; computer processors; engineering firms, consumer credit reporting services; wholesale of computer software; telecommunications and 
aviation services. Firms within targeted industries 
qualify for corporate income tax 
credits of $400 for each new employee and $400 for each new $100,000 investment. Firms within targeted industries who also locate in a targeted area qualify for $650 for each new employee and $650 for each new $100,000 investment. Firms must invest a minimum of $200,000 and create a minimum of five new positions. Total credits in any taxable year cannot exceed 50 percent of the pre-tax liability. Unused credits can be carried forward during the ten-year program. Selected commercial and retail 
businesses which locate in one 
of the 30 targeted census tracts and meet the minimum investment/employment criteria, qualify for credits of $400/new employee and 
$400/$100,000 investment. Ongoing 
Delaware Gross Receipt 
Tax 
Reductions for targeted industries locating within a targeted 
area. Department of 
Finance Tax reductions 
The objective is to 
encourage the location of  
targeted industries in 
targeted areas.  Recipients are targeted industries 
locating in a targeted area. This is an enhancement to 
corporate income tax credits. 
The program provides for a 
fifteen year reduction of gross receipts; 100 pe rcent the first 
five years, 90 percent in the 
sixth year decreasing by 10 percent each year to 5 percent in the final (fifteenth) 
year.  Ongoing  
  G/SCM/N/284/USA  
 
- 94 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Delaware Gross Receipt 
Tax 
Reductions for targeted 
industries. Department of 
Finance Tax reductions 
The objective is to promote 
targeted industries. This is 
an enhancement to the Corporate Income Tax 
Credits program.  Recipients include targeted industries 
eligible for Corporate Income Tax 
credits. This is an enhancement to 
corporate income tax credits. 
Provides for a ten year  
reduction of gross receipts; 90 percent beginning in the first year, 80 percent the second year until 5 percent in 
the last (tenth) year.  Ongoing 
Delaware Neighborhood 
Assistance Act  Department of Finance Tax credit 
The objective is to 
encourage businesses 
paying Delaware corporate taxes to invest in impoverished 
neighborhoods. Recipients are participating Delaware 
businesses. 
The credit is equal to 
50 percent of the amount 
invested by a business in a neighborhood assistance program for tax years
 
beginning on or after 1 January 2000, up to a maximum of $100,000. 
The 
total tax credits available for the State's fiscal year are 
$500,000.  Ongoing 
Delaware Recycled 
Materials 
Collection and Distribution 
Tax Credit Department of 
Finance Tax credit 
The objective is to 
encourage recycling. Taxpayers engaged in the business of 
collecting and distributing recycled 
materials are entitled to job and 
investment credits.  Targeted companies that meet 
the recycler definition receive a 
tax credit up to $650 per employee and per $100,000 of investment. Firms within targeted areas qualify for $900 for each new employee and $650 for each new $100,000 investment. During 
the ten-year life of credits, 
credits may not exceed 50 percent of the company's pre-credit tax liability in any 
one year. Ongoing 
Delaware Non-targeted 
industry 
locating in a 
targeted area. Department of 
Finance Tax credits & 
tax reductions The objective is to 
encourage certain 
commercial and retail activities to locate in 
targeted areas. Recipients are designated commercial 
and retail businesses. This program provides a 
corporate income tax credit of 
$400 for each $100,000 of investment and $400 for each 
qualified employee. Ongoing  
  G/SCM/N/284/USA  
 
- 95 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Delaware Gross Receipt 
reductions for 
non-targeted industry locating in a 
targeted area Department of 
Finance Tax reductions 
The objective is to 
encourage certain 
commercial and retail activities to locate in 
targeted areas. Recipients are designated commercial 
and retail businesses. This is a ten year program with 
a 90 percent tax reduction the 
first year, 80 percent the second until 5 percent in the 
final (tenth) year. Ongoing 
Delaware Corporate 
Income Tax 
Credits (Targeted Industry & Targeted 
Areas) Department of 
Finance Tax credit Delaware has identified 
targeted industries and 
targeted areas for economic development purposes and provides tax credits for qualifying new and expanded facilities for up to ten years. 
This program has 
a requirement of job 
creation associated with it.  Targeted areas are defined as: a) real 
property that is owned by any level of 
government or any of their agencies; 
b) real property owned by a non-profit organization which is organized and operated solely for the purpose of fostering economic development; c) real property which has been approved as a Delaware Foreign Trade Zone; and d) 30 low income Census 
Tracts throughout the state. Firms within targeted industries 
qualify for corporate income tax 
credits of $400 for each new employee and $400 for each new $100,000 investment. Firms within targeted industries who also locate in a targeted area qualify for $650 for each new employee and $650 for each new $100,000 investment. Firms must invest a minimum of $200,000 and create a minimum of five new positions. Total credits in any taxable year cannot exceed 50 percent
 
of the pre-tax liability. Unused credits can be carried forward 
during the ten-year program. 
Selected commercial and retail businesses which locate in one of the 30 targeted census tracts and meet the minimum investment/employment criteria, qualify for credits of $400/new employee and 
$400/$100,000 investment. Ongoing  
  G/SCM/N/284/USA  
 
- 96 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Delaware Public Utility 
Tax Rebates 
for Industrial 
Users Department of 
Finance Utility tax 
reduction/ 
rebate The objective is to assist 
licensed manufacturers. 
 Recipients are licensed manufacturers 
meeting the criteria for targeted 
industry tax credits. 
 The rebate equals 50% of the 
Public Utilities Tax imposed on 
new or increased consumption of gas and electricity for five years. Firms meeting the criteria for targeted industry tax credits are eligible for a rebate of the public utilities tax imposed on new or increased consumption of gas and electricity for five years. The public utilities tax rate is 4.25 percent. 
The utility tax on 
the consumption of electricity by licensed manufacturers and food or agribusiness processors is reduced from 4.25 percent to 2 percent. Additionally, electricity consumed in the manufacture of automobiles is exempt from the utility tax. Ongoing 
Delaware Film 
Promotion 
Program Delaware Film 
Commission State sales tax 
exemption The objective is to promote 
film production within the 
state. The recipient is the film indu stry. The amounts vary. Ongoing 
District of 
Colombia Film DC 
Economic Incentive 
Grant Fund Office of Motion 
Picture and TV Grant 
The objective is to promote 
commercial film and 
television production. The recipient is the film/television 
industry. This program provides 
reimbursement for expenses related to production of nationally distributed film and 
television products with a 
minimum spending of $500,000 in Washington, DC over a period of five days or more. A grant cannot exceed the lesser of 10 percent of the qualified expenses or 100 percent of the t a x e s  p a i d  t o  D C  o n  t h e  
qualified expenses. Ongoing  
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- 97 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
District of 
Columbia The Enterprise 
Zone (EZ) 
program Office of the 
Deputy Mayor for 
Planning and Economic 
Development Tax credits 
The objective is to 
encourage business activity 
in certain District 
neighborhoods.  Recipients are DC businesses.  This program provides 
Employee Tax Credits up to 
$3,000 for each DC resident employee (full or part-time); Work Opportunity Credits up to $2,400 for each employee from targeted demographic groups; Welfare to Work Credits up to $3,500 and $5,000 for the first and second years of employment, respectively, for workers receiving long-term family assistance; EZ Bonds Tax Exempt Bond Financing up to $15 million in below-market interest rate loans (as much as 200 basis points below the market rate); Exclusion of Capital Gains from DC Zone Assets eliminates capital gain in 
gross income from qualified 
property sale or exchange (properties must be held more 
than 5 years). Ongoing  
  G/SCM/N/284/USA  
 
- 98 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
District of 
Columbia Qualified High 
Technology 
Companies 
(QHTC's) DC's New 
E-economy 
Transformation Act (NET 2000). Administered by DC Office of Tax 
and Revenue Tax incentives 
The objective is a collection 
of incentives reducing the 
cost of doing business for 
high-tech companies. Recipients are businesses that employ 
two or more individuals, have an office 
or headquarters in a designated High 
Technology Development Zone and 
derive a majority of revenues from qualifying high-tec hnology activities.
 
Map is available at dcbiz.dc.gov. This program provides a 
reduction in the corporation 
income tax from 9.975% to 6% and in many cases elimination of the corporate income tax for five years; ten- year abatement 
on qualified personal property taxes; five-year freeze on assessed value of real property (i.e., no increase in real property tax); relocation reimbursements of up to $5,000 for each employee relocated to the District and $7,500 if the employee also relocates his or her principle residence into the District; wage reimbursements of up to $5,000 for each person hired; exemption from District sales 
tax for purchases of certain 
technology equipment and exemption from tax on sale of certain intangible property and 
services. Ongoing 
Florida Entertainment 
Industry 
Financial 
Incentive Office of the Film 
and Entertainment Cash 
reimbursement The objective is to promote 
film production within the 
state. The recipient is the film industry. This program provides a 
reimbursement of  15 percent  
on the total Florida budget of a 
filmed entertainment program which spends at least $850,000, with a maximum 
reimbursement of  $2 million. Ongoing 
Florida Florida 
Entertainment 
Sales Tax 
Exemption Office of the Film 
and Entertainment Tax exemption The objective is to promote 
film production within the 
state. The recipient is the film industry. This program provides a tax 
exemption from sales and use 
tax on purchases or lease of certain items used exclusively as an integral part of the 
production activities in Florida. Ongoing  
  G/SCM/N/284/USA  
 
- 99 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida New Research 
& Development 
Tax Credit Florida Department 
of Revenue Tax credit The objective is to 
encourage research and 
development in Florida. To participate in this program, the 
corporation must cl aim and be allowed 
a research credit against federal income tax for qualified research expenses under s. 41, IRC, and also meet the definition of a target industry business as defined in s. 288.106, F.S. 
These industries include clean 
technology, life sciences, information technology, aviation/aerospace, homeland security/defense, and 
financial/professional services. The Florida research and 
development tax credit may not 
exceed 50 percent of the Florida corporate income tax liability after all other credits have been applied in the order provided in s. 220.02(8), F.S. 
The combined total amount of 
tax credits which may be granted to all business enterprises during any calendar 
year is $9 million. Ongoing 
Florida Targeted Jobs 
Incentive Fund 
(TJIF) Program of Miami-Dade 
County Miami-Dade 
County Cash incentives 
This program provides 
financial incentives for 
qualifying industries that are relocating or expanding 
within Miami-Dade County. Recipients include select industries, 
such as advanced manufacturing, 
aviation/aerospace, clean energy, financial/professional services, homeland security/defense, information technology, life sciences, creative industries, global logistics. To be eligible, new or expanding companies relocating to Miami-Dade County must create at least 10 new 
jobs and make a capital investment of 
at least $3 million. This program provides cash 
incentive awards up to $3,000 
per new job created and $9,000 in an Enterprise Zone. Incentives will be paid over a six year time period. 
The 
incentive award is based on the amount of capital investment made with bonuses for green construction and businesses locating in a designated priority 
area in the county. Ongoing 
Florida Brownfield 
Redevelopment  
Bonus Refund Florida Department 
of Environmental 
Protection Tax refund The objective is to 
encourage brownfield redevelopment and job 
creation. Recipients are businesses that locate 
in brownfield sites which are underutilized industrial or commercial sites due to actual or perceived environmental contamination. Applicants receive tax refunds 
of up to $2,500 for each job 
created. Ongoing 
Florida Rural Economic 
Development 
Catalyst 
Project Office of Tourism, 
Trade and 
Economic 
Development Various types of 
funding The objective is the 
development of Florida's rural areas. Eligible projects are those within the 
three designated rural areas which 
have been affected by extraordinary 
economic events or natural disasters. Amounts vary on an individual 
project basis. Ongoing 
Florida Ad hoc 
agreement Jacksonville 
Economic 
Development 
Commission Tax incentives The objective is to upgrade 
the Gerdau Ameristeel Baldwin steel plant. The recipient is Gerdau Ameristeel. 
The amount of the tax 
incentives is $3 million dollars.  Ongoing  
  G/SCM/N/284/USA  
 
- 100 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida  Innovation 
Park 
Technology Commercialization Grant 
Program Leon County 
Research and 
Development 
Authority Grant 
The objective is to 
encourage technology 
related products in various fields that have the potential to create jobs and stimulate the local 
economy. Recipients are researchers and 
entrepreneurs in Leon County. 
This program provides grants 
up to $15,000.  Ongoing  
Florida  Capital 
Investment 
Tax Credit Office of Tourism, 
Trade and 
Economic 
Development Tax credit The Capital Investment Tax 
Credit is an annual credit 
against the corporate income tax for up to 
20 years. In order to qualify for consideration 
under the program, an applicant must 
be in a designated high impact sector (currently biomedical technology, financial services, silicon technology, and transportation equipment manufacturing) SICs 372, 376 and 3711; or information technology—SICs 357, 366, 367, 481, 482 and 737). Other industries are expected to be 
designated in the future. The amount of the annual 
credit is up to five percent of 
the eligible capital costs generated by a qualifying project and no more than a specified percentage of the annual corporate income tax liability generated by the project, whichever is lower. Those percentages are: One hundred percent, for a project with a cumulative capital investment of at least $100 million; Seventy-five pe rcent, for a 
project with a cumulative capital investment of at least 
$50 million but less than 
$100 million; and Fifty percent, for a project with a cumulative capital investment of at least $25 million but less than 
$50 million. Ongoing  
  G/SCM/N/284/USA  
 
- 101 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida  Enterprise 
Zone Jobs Tax 
Credit (Corporate Income Tax and Sales Use 
Tax) Office of Tourism, 
Trade and 
Economic Development. Florida Department of Economic Opportunity administers the 
program. Tax credit Businesses located in a 
state-designated Enterprise 
Zone, who pay corporate income tax and create a new full-time job, are eligible to receive a corporate income tax credit for wages paid to new employees who have been employed by the business for at least three months and are residents of a 
Florida Enterprise Zone. Recipients are businesses located in 
state-designated enterprise zones.
 
Firms must earn more than $5,000 to 
take advantage of the credit. The credit amounts to 
20 percent of wages paid to 
new employees who are residents of a Florida enterprise zone. If 20 percent or more of the permanent, full-time employees are residents of a Florida enterprise zone, the credit is 30 percent. 
The credit 
is available for up to two years  
per new employee. In "Rural Enterprise Zones" businesses will receive a credit of 30 percent paid to new eligible employees in a full-time job who are residents of a "Rural County". If 20 percent or more of the permanent, full-time employees are residents of a 
zone, the credit is 45 percent. Ongoing 
Florida  Enterprise 
Zone Tax 
Credit Florida Department 
of Revenue Tax credit New or expanded 
businesses located in a state-designated enterprise zone are eligible for a 
corporate income tax credit 
equal to 96 percent of ad valorem  taxes paid on 
the new or improved 
property. Recipients are businesses located in 
state-designated enterprise zones.
 
Firms must earn more than $5,000 to 
take advantage of the credit. The corporate income tax credit 
is available for a period up to five years, up to a maximum of $25,000 annually, and may be 
carried forward for five years. If 
20 percent of the permanent employees of the business are residents of the zone, the maximum amount of the credit is increased to $50,000 annually. New or expanded businesses must create at least 
five new jobs. Until end of
 
2015.  
  G/SCM/N/284/USA  
 
- 102 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida  High Impact 
Business 
Performance Incentive 
(HIPI) Office of Tourism, 
Trade and 
Economic 
Development Grant HIPI is a negotiated 
performance grant provided 
to pre-approved applicants in certain high-impact 
sectors. In order to qualify for consideration 
under the program, an applicant must 
be in a designated high impact sector (currently biomedical technology, financial services, silicon technology, and certain transportation equipment manufacturing). Applicants must also create at least 100 new full-time jobs in Florida in a thre e-year period and 
make a cumulative investment of at least $100 million in the same time-frame. For research and development facilities, the requirements are lower. Seventy-five full-tim e jobs need to be 
created and there should be a cumulative capital investment of at least $75 million over a three-year 
period. The amounts vary. Ongoing  
  G/SCM/N/284/USA  
 
- 103 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida  Qualified 
Defense 
Contractor Tax Refund 
Program Office of Tourism, 
Trade and 
Economic Development 
(OTTED) Tax refund 
The Qualified Defense 
Contractor Tax Refund 
Program provides a tax refund of up to $5,000 per 
job created or saved in 
Florida through the conversion of defense jobs to civilian production, the acquisition of a new defense contract, or the consolidation of a defense contract which results in at least a 25 percent increase in Florida employment, or a 
minimum of 80 jobs. In order to qualify for consideration 
under the program an  applicant must:
 
pay an average annual wage that is at 
least 115 percent of the state or local average wages; have in the last year derived at least 60 percent of its 
Florida gross receipts from Department of Defense contracts and not less than 80 percent over the preceding five years; create at least a 25 percent increase in Florida employment or 80 new jobs if a consolidation project; show that the 
jobs make a significant economic 
contribution to the area economy; demonstrate that the tax refund is necessary for the business to compete for the new contract or make the consolidation; and provide a resolution from the city or county commission 
recommending the applicant for the 
incentive. Once certified by the OTTED, 
the applicant may receive funds 
up to the project cap on the taxes it pays including corporate income, sales and excise, ad valorem , and 
documentary stamp taxes, subject to the following: 1) up to 25 percent of the total refund may be taken per year as long as the business maintains project employment and wage levels; 2) up to $2.5 million may be refunded to a single defense contractor in any year; 3) up to $7.5 million may be refunded to a single defense contractor in all years under the program.
 
The local community provides a 
match equaling 20 percent of 
the tax refund. If located in a Rural Economic Development Initiative (REDI) county, the business may elect to be exempt from the local match and accept a refund equal to 80 percent of the refund for which they would otherwise 
qualify. Ongoing  
  G/SCM/N/284/USA  
 
- 104 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida  Quick 
Response 
Training 
Program Workforce Florida, 
Inc. Grant Quick Response's customer-
driven training programs 
provide rapid, effective training which is specifically tailored and designed to meet the needs of Florida 
businesses. Special consideration will be given to 
applicants located in a distressed 
urban or rural area or Enterprise Zone.
 
Funding priority given to business creating high skill/high wage jobs, in
 
qualified targeted industries· jobs 
located in a distressed Urban Inner City Area or Rural Area, jobs located in an Enterprise Zone or Brownfield Area, whose grant proposals have the greatest potentia l for economic 
impact, that contribute in-kind and 
cash matches. Once approved, a grant 
agreement is signed and the 
applicant is eligible for reimbursement of direct training costs (i.e. instructors' salaries, curriculum development and manuals).
 
Payments are made monthly on a reimbursement and performance basis as per terms of the grant agreement. 
The 
maximum grant term is 
24 months. Ongoing 
Florida  Qualified 
Target 
Industry Tax Refund 
Program (QTI)
 Office of Tourism, 
Trade and 
Economic 
Development Tax refund The QTI Tax Refund 
Program is a tool available 
to Florida communities to encourage quality job growth in targeted 
high-wage businesses. Recipients include companies involved 
in: manufacturing, finance & insurance 
services, wholesale trade, information industries, professional, scientific & technical services, corporate headquarters and management services, administrative & support 
services. Pre-approved applicants who 
create jobs in Florida receive 
tax refunds of $3,000 per new 
job created; $6,000 in an 
Enterprise Zone or Rural County. For businesses paying 150 percent of the average annual wage, add $1,000 per 
job; for businesses paying 
200 percent of the average annual salary, add $2,000 per 
job. New or expanding 
businesses in selected targeted industries or corporate headquarters are eligible. 
Tax 
refunds are only paid after verification of job creation/maintenance and required wage payments. Local communities, except rural counties, must pay 20 percent
 
of the refund. Ongoing  
  G/SCM/N/284/USA  
 
- 105 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida  Rural Job Tax 
Credit 
Program Office of Tourism, 
Trade and 
Economic 
Development Tax credit The objective is to 
encourage job creation.  
New businesses must 
create at least 10 new jobs. Existing businesses must increase their employment base by 20 percent, if the business has fewer than 50 employees. Existing businesses with 50 or more employees must create at 
least 10 new jobs. Recipients are certain businesses 
located in Florida's 33 rural counties.
 
The list of eligible industries includes: 
Manufacturers, Printing and Publishing Firms, and Mining, Agriculture, Hotels, 
Customer Service Centers. A total of $5 million of tax 
credits are available per 
calendar year. The tax credit can range from $1,000 to $1,500 per qualified employee. A business may receive up to $500,000 in tax credits during any one calendar year for its 
efforts in creating jobs.  Ongoing 
Florida  Sales and Use 
Tax Exemption 
on Machinery and 
Equipment Florida Department 
of Revenue Tax exemption 
The Sales and Use Tax 
Exemption on Machinery 
and Equipment is an incentive made available to new and expanding businesses who use such equipment at a fixed location to manufacture, process, compound, or produce tangible personal property for sale, or for exclusive use in spaceport activities.  Recipients are those with 
manufacturing machinery and 
equipment bought or used for manufacturing, compounding, or producing items of tangible personal 
property.  New manufacturing operations 
are fully exempt. Expanding 
businesses pay sales or use tax of $50,000 for each calendar year of the expansion project before the exemption or refund 
is available.  Ongoing 
Florida  Sales Tax 
Exemption for Electrical 
Energy Used 
in an Enterprise 
Zone Florida Department 
of Revenue Tax exemption The objective is to 
encourage development in 
enterprise zones. Recipients are businesses located in 
state-designated Enterprise Zones with local ordinance exempting 50 percent of the municipal utility tax. Businesses may receive 
50 percent exemption from the municipal utility tax, if the 
municipality has enacted an 
ordinance for the exemption of the utility taxes in an enterprise zone. In addition, businesses are exempted from 50 percent
 
of the state sales tax on utilities. If 20 percent of the firm's employees are zone residents, the business is 
totally exempt from the tax. Until end of
 
2015.  
  G/SCM/N/284/USA  
 
- 106 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida  Sales Tax 
Refund for 
Building Materials Used in an Enterprise 
Zone Florida Department 
of Revenue Tax refund Businesses or homeowners 
located in an enterprise 
zone may receive a sales tax refund up to $5,000 ($10,000 if 20 percent of employees are enterprise zone residents) for sales taxes paid on building materials used to rehabilitate real property 
located in the zone. Recipients are businesses located in 
Enterprise Zones. 
The maximum refund per 
application will be no more than 
$5,000 or 97 percent of the tax paid. If 20 percent or more of the permanent, full-time employees of the business are residents of a Florida enterprise zone, the refund will be no more than the lesser of $10,000 or 97 percent of the 
tax paid. Until end of
 
2015. 
Florida  Sales Tax 
Refund for 
Business Machinery and Equipment Used in an Enterprise 
Zone Office of Tourism, 
Trade and 
Economic 
Development Tax refund Businesses located in an 
enterprise zone may receive 
a sales tax refund on sales taxes paid to purchase new and used business property (e.g., tangible personal property such as office equipment, warehouse equipment, and some industrial machinery and equipment) which is used exclusively in an enterprise zone for at least three years. Recipients are businesses located in 
state-designated Enterprise Zones. 
The total amount of the sales 
tax refund must be at least 
$500, but no more than the lesser of $5,000 or 97 percent
 
of the tax paid per parcel of property. If 20 percent or more of the permanent, full-time employees of the business are residents of a Florida enterprise zone the refund will be no more than the lesser of $10,000 or 97 percent of the tax paid per 
parcel. Until end of
 
2015.  
  G/SCM/N/284/USA  
 
- 107 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida  Semiconductor,  
Defense, or 
Space Technology Sales and Use Tax Exemption 
(SDST) Office of Tourism, 
Trade and 
Economic 
Development Tax exemption 
This program provides an 
exemption of sales and use 
taxes that would otherwise be paid by the semiconductor, defense or space technology business on machinery and equipment used in production and research 
and development. Recipients are semiconductor, 
defense, or space technology-based 
facilities. Semiconductor technology:
 
Industrial machinery and 
equipment used in semiconductor technology facilities to produce semiconductor technology products for sale or for use by these facilities are 100% exempt from the tax imposed.
 
Machinery and equipment used predominately in semiconductor wafer research and development activities in a semiconductor technology research and development facility are also fully exempt from the tax imposed.
 
Defense or space technology:  
Industrial machinery and equipment used in defense or 
space technology facilities to 
manufacture, process, compound, or produce defense technology products or space technology products for sale or for use by these facilities are exempt from 25%of the tax imposed. Machinery and equipment used predominately in defense or space research and development activities in a defense or space technology research and development facility are also exempt from 
25%of the tax imposed. Ongoing 
Florida  Rural 
Community 
Development 
Revolving Loan  Office of Tourism, 
Trade and 
Economic 
Development Loans The objective is to promote 
rural development projects 
in rural areas which will 
stimulate economic growth.  Recipients are businesses in rural 
areas. The amounts vary. Ongoing   
  G/SCM/N/284/USA  
 
- 108 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Florida  Urban Job Tax 
Credit Office of Tourism, 
Trade and 
Economic 
Development Tax credit This program encourages 
job creation in Florida's 13 
designated distressed urban 
core areas. Recipients are businesses in urban 
core areas. The credit ranges from $500 to 
$2,000 per qualified job. A total 
of $5 million in tax credits is 
available each calendar year.  Ongoing  
Florida Quick Action 
Closing Fund Office of Tourism, 
Trade, and 
Economic 
Development Grant This program responds to 
unique requirements of job 
creation projects to overcome a distinct quantifiable gap after other available resources have 
been exhausted. Recipients are businesses within 
Florida's targeted industry sectors 
paying high wages and contributing 
capital investment. The amounts vary on an 
individual project basis. Ongoing. 
Florida Innovation 
Incentive 
Program Office of Tourism, 
Trade, and 
Economic 
Development Grant The objective is to provide 
resources for high-value 
research and development projects, major innovation business projects, or alternative and renewable energy projects creating significant jobs and making 
large capital investments. Recipients must be a research and 
development project, a qualifying job 
creation project, or an alternative and 
renewable energy project. 
The amounts vary on an 
individual project basis. The 
state requires a minimum break even return on investment within a 20 year 
period. Ongoing. 
Georgia Appalachian 
Region 
Business Development Revolving 
Loan Fund Georgia 
Department of 
Community Affairs Loans 
The objective is to attract 
businesses to the 
Appalachian region. Recipients are private, for profit 
businesses in the Appalachian region. This program provides low-cost 
loans equal to $200,000 per 
qualifying bu siness, or 
50 percent of total project cost.  Ongoing  
  G/SCM/N/284/USA  
 
- 109 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Georgia Enterprise 
Zone Program Georgia 
Department of 
Community Affairs Tax exemption The State Enterprise Zone 
program intends to improve 
geographic areas within cities and counties that are suffering from disinvestment, underdevelopment, and economic decline, encouraging private businesses to reinvest and 
rehabilitate such areas.  Recipients are companies located in 
designated Enterprise Zones (areas of 
poverty, unemployment, and general distress). Zone areas cannot be less than: industrial-25 acres; commercial-
8 acres; housin g-5 acres.  Amounts vary as follows: 
(1) Industrial: Ad valorem  tax 
reductions on property taxes on Freeport-eligible inventory for 25 years, with a 100 percent
 
property tax reduction in the first of five years and 80, 60, 40, and 20 percent reductions in subsequent years; a 100 percent exemption exists for inventory for 25 years.
 
(2) Housing and Commercial:  
Zone created for ten years with exemptions for real property being 100 percent for 5 years; 80 percent for years 6 and 7 years; 60 percent for year 8; 40 percent for year 9; 
20 percent for year 10. Ongoing 
Georgia Foreign Trade 
Zones (FTZs) Foreign Trade 
Zones Board, Georgia Foreign-
Trade Zone Tax Incentives FTZs provide tax 
advantages for companies importing foreign goods, which may be brought into zones without formal entry 
payment of duties, excise 
taxes, or payment of property taxes. Inside the zones, goods may be processed, consolidated, assembled, repacked, exhibited, manipulated, re-labeled, used in manufacture, stored until needed, or shipped back into the United States, at which time duties would be 
paid. Recipients are manufacturers and
 
importers in FTZs. Customs fees that are due on 
averted or deferred duties for products assembled or distributed in, or from the United States. FTZs also allow 
for duty exemptions on 
re-exports, and weekly entry 
savings.  Ongoing  
  G/SCM/N/284/USA  
 
- 110 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Georgia Headquarters 
Tax Credit Georgia 
Department of 
Industry, Trade 
and Tourism Tax credit The objective is to 
encourage companies in 
establishing their headquarters or relocating their headquarters to 
Georgia. The following criteria must be met to 
be eligible: (i) New jobs created at a 
new headquarters must be full-time (as defined by the law and regulation) and must pay above the average wage for Tier 1 counties, at least 105 percent of the average wage for Tier 2 counties, at least 110 percent of the average wage of Tier 3 counties, and at least 115 percent of the average wage for Tier 4 counties; (ii) Within one year, a company must invest $1 million and create 100 jobs at a new headquarters  facility; (iii) the 
company must elect not to take the 
job or investment tax credits.  The credit is equal to $2,500 
annually per new full-time job 
or $5,000 if the average wage of the new full-time jobs is 200 percent or more of the average wage of the county in which the new jobs are located.
 
The credits apply for five years  
beginning with the year in which jobs are placed in service. The credit may be taken against Georgia income tax liability and a company's withholding taxes. Credits may 
be carried forward for 10 years.
 Ongoing 
Georgia Investment 
Tax Credit Georgia 
Department of 
Revenue Tax credit The objective is to promote 
new investment by manufacturers and telecommunications 
facilities. All manufacturing and 
telecommunications companies that have operated a facility or support facility in the state for at least 3 years
 
and make a minimum $50,000 additional qualified investment per project/location are 
eligible to receive the tax credit. Counties are ranked by 
unemployment rate, per capita income, and poverty level (same tiers as the Job Tax Credit program). Companies expanding in 
Tier 1 counties 
are eligible to receive a 5 percent credit that increases 
to 8 percent for recycling, 
pollution control, and defense conversion activities.
 
Companies expanding in Tier 2 counties are eligible to receive a 3 percent tax credit that increases to 5 percent for recycling, pollution control, and defense conversion activities.
 
Companies expanding in Tier 3 or Tier 4 counties are eligible to receive a 1 percent credit that increases to 3 percent for recycling, pollution control, and 
defense conversion activities. Ongoing  
  G/SCM/N/284/USA  
 
- 111 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Georgia Job Creation 
Tax Credit Georgia 
Department of 
Community Affairs Tax credit The objective is to 
encourage businesses 
locating or expanding in the 
state.  Industries eligible include 
manufacturing, warehousing and 
distribution, processing, tourism, and research and development industries. Counties are ranked and placed into tier levels according to their rate of unemployment, per capita income, and poverty level. Job tax credits and 
job creation requirements are 
determined by the tier level of the 
county. Tier 1 counties represent the 
state's least developed 
counties. Companies creating  
5 or more new jobs in a Tier 1 county may receive a $3,500 tax credit. Companies c r e a t i n g  1 0  o r  m o r e  j o b s  i n  a  
Tier 2 county may receive a 
$2,500 tax credit. Companies creating 15 or more new jobs in a Tier 3 county may receive a $1,250 tax credit. Companies creating 25 or more new jobs in a Tier 4 county (most developed) may receive a $750 tax credit. Credit values can be taken for up to five years and carried forward for ten years. Credits can be taken against 100% of tax 
liability in Tier 1 counties and 
applied to payroll withholding once all tax liability is exhausted (up to $3,500/job).
 
Credits can be taken against 100% of tax liability in Tier 2 counties and against 50% of tax liability in Tier 3 and 4 counties. Credits similar to the credit available in Tier 1 counties are potentially available to companies in certain "less developed" census tracts in the metropolitan areas 
of the state.  Ongoing  
  G/SCM/N/284/USA  
 
- 112 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Georgia Ports Activity 
Job Tax & 
Investment 
Tax Credit Georgia 
Department of 
Revenue Tax credit The objective is to 
encourage usage of 
Georgia's ports by new/expanding businesses 
in Georgia. Businesses must first be eligible to 
receive either the Jobs Tax Credit or 
the Investment Tax Credit. 
To receive 
the Port Activity tax credit, businesses must increase their port traffic tonnage through Georgia ports by more than 10 percent. Base year port traffic must be at least 75 net tons, f i v e  c o n t a i n e r s ,  o r  1 0  T E U ' s .  I f  n o t ,  the percentage increase in port traffic will be calculated using 75 net tons, five containers, or 10 TEU's as the 
base. The tax credit amounts are as 
follows for all tiers:  
An additional job tax credit of 
$1,250 per job; investment tax credit of 5%; or optional investment tax credit of 10%. Companies that create 400 or more new jobs, invest $20 million or more in new and expanded facilities, and increase their port traffic by more than 20% above their base year port traffic may take both 
job tax credits and 
investment tax credits. Ongoing 
Georgia Georgia 
Entertainment 
Industry 
Incentives Georgia 
Department of 
Economic Development Entertainment Office / Georgia Department of 
Revenue Tax credit and 
tax exemptions The objective is to promote 
commercial film, video and 
music productions in the 
state. Eligible activities include motion 
picture projects such  as feature films, 
television series, commercials, music videos, game development and 
animation projects. 
This program provides a tax 
credit of 20 percent based on a 
minimum investment of $500,000 on qualified productions in Georgia. An additional 10 pe rcent Georgia 
Entertainment Promotion (GEP) uplift can be earned by including an imbedded 
animated Georgia logo on 
approved projects. Sales and use tax exemption for film, video, broadcast, and music production, up to 8 percent
 
savings through immediate point of purchase sales tax exemption on most below the 
line purchases. Ongoing 
Georgia Appalachian 
Regional 
Commission Area Development 
Funds Georgia 
Department of 
Community Affairs Grants 
The objective is to support 
economic development 
projects in northern 
Georgia. Recipients are projects which are 
beneficial to the 37-county area of 
Appalachian Georgia.  This program provides 
infrastructure grants of 
$300,000 and operational 
grants of $100,000 or less. Ongoing  
  G/SCM/N/284/USA  
 
- 113 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Georgia  Sales Tax 
Exemption Georgia Tax exemption The objective is to promote 
the purchase of certain 
types of eligible equipment.  Tax exemption under this program is 
provided for: manufacturing 
machinery and equipment that is integral and necessary to the manufacturing process; repair parts for manufacturing machinery & replacement parts; fuel (electricity, 
gas, etc.) used directly/indirectly in a manufacturing plant; raw materials that will become a component part of the item being manufactured for resale; industrial materials, coated upon or impregnated into the product at any stage of its processing, manufacture or conversion; machinery & equipment used for the primary purpose of reducing or eliminating air and water pollution; the sale of water delivered through pipes and mains; 
certain material handling equipment.  The amount varies depending 
on cost of eligible equipment.  
(State sales tax rate is 4%.) Ongoing 
Georgia Strategic 
Industries 
Loan Fund OneGeorgia 
Authority Loan The objective is to provide 
loan assistance for the purchase of fixed assets by eligible applicants that are 
considering a relocation or 
expansion site for an emerging or development-stage company in a strategic industry targeted by Georgia. It is intended to be used only when needed to fill a financing gap that is unmet by the private 
sector.  Eligible applicants and recipients of 
funds awarded under this program include general-purpose local governments (municipalities and 
counties), local government 
authorities and joint or multi-county development authorities. End-users are strategic industry companies, including but not limited to, aerospace, agribusiness, energy and environmental, healthcare, eldercare, life sciences, logistics and transportation, that are considering a 
relocation or expansion in Georgia. Loans are not limited in 
amount. A recommended loan amount should be included in a letter of support from a state 
agency or organization whose 
statutory powers and duties include community and economic development or the enhancement of Georgia's strategic industry sectors. Final approval of loan amounts is at the discretion of the Authority. Loan amounts generally should not exceed 20% of the asset needs of the company's Georgia location. 
Terms for the 
loans will be determined during the underwriting process based upon the nature of the assets financed, the needs of the sub-recipient business and the risk 
associated with the project. Ongoing  
  G/SCM/N/284/USA  
 
- 114 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Georgia Life Sciences 
Facilities Fund Georgia 
Department of 
Community Affairs / Georgia Department of Economic 
Development Loan 
This is an incentive program 
to provide low-cost loan 
assistance for the purchase of fixed assets to assist with the expansion, retention or relocation of life-science companies targeted by Georgia. The Facilities Fund is intended to be used as an incentive when needed to retain or recruit life-science companies in and to Georgia, or to fill a financing gap that is unmet 
by the private sector  Eligible applicants for the program are 
local government development 
authorities, joint or multi-county development authorities, and local governments, although program regulations allow funds to be loaned directly to eligible life sciences 
businesses. There is no maximum loan 
amount, although generally the 
loan amount will not be more than 25% of the fixed-asset needs of the company's Georgia location. Each project and company will be subject to a financial analysis, business-model review and scientific 
validation. Ongoing 
Georgia Mega Project 
Tax Credit Georgia 
Department of 
Economic Development. Georgia's Business Expansion and Support Act 
(BEST) Tax credit 
The objective is to promote 
large projects which meet 
job creation and investment 
requirements.  Recipients are companies that employ 
at least 1,800 net new employees and 
either invest a minimum of $450 million or have an annual payroll of $150 million or more. Credits are first applied to state corporate income tax with excess credits eligible for use against payroll withholding. Credits 
may be carried forward for 10 years.  Recipients are eligible to 
receive a $5,250 per job per 
year credit the first 5 years of 
each new job's existence. Ongoing  
Georgia Entrepreneur 
and Small Business Development 
Loan 
Guarantee 
Program OneGeorgia 
Authority Loans and loan 
guarantees This is a public-private 
partnership that allows any accredited financial institution in Georgia access 
to shared-risk loan funds to 
provide entrepreneurs and small business owners with loans with competitive 
interest rates. Recipients are entrepreneurs, start-
ups, and small businesses that are located in one of Georgia's eligible designated Entrepreneur and Small Business counties. Loans range from $35,000 to 
$250,000 with competitive 
interest rates.  Ongoing  
  G/SCM/N/284/USA  
 
- 115 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Hawaii Motion Picture 
Digital Media 
and Film Production Income Tax 
Credit Department of 
Business, 
Economic Development and Tourism 
§235-17, HRS Tax credit 
The objective is to 
encourage motion picture 
and film production in 
Hawaii. Each taxpayer subject to Hawaii's net 
income tax, who incurs qualified 
production costs in Hawaii while producing a motion picture or television film may claim a motion picture and film production income tax 
credit for the taxable year. The amount of the credit is 
15% of the qualified production 
costs incurred in any county in the state with a population of over 700,000 (Oahu) and 20% in any county in the state with a population of less than 700,000 (Big Island, Kauai, Lanai, Maui and Molokai).
 
$8 million cap per production. 
This tax credit is also 
refundable. Ongoing  
  G/SCM/N/284/USA  
 
- 116 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Hawaii Enterprise 
Zone (EZ) 
Partnership 
Program Department of 
Business, 
Economic Development and 
Tourism Tax incentives This is a joint state-county 
effort intended to stimulate 
via tax and other incentives certain types of business activity, job preservation, and job creation in areas where they are most appropriate or most needed. Up to six zones can 
be designated per county. To qualify at least half of a firm's 
annual income in an EZ must be from 
one or more of the following activities: agricultural production or processing; manufacturing; wholesaling; aviation or maritime repair; telecommunications; information technology design and production; medical research, clinical trails, and telemedicine;  for-profit training programs in international business management or environmental remediation; biotech research, development, production, or sales; repair or maintenance of assisted technology equipment; certain types of call centers; and wind energy producers. Businesses in an EZ prior to zone designation must increase their average annual number 
of full-time employees by at least 10% 
and maintain that level for years 2 and 3 and then increase the average annual number of full-time employees by at least 15% annually in years 4 to 7. Qualified new businesses established in a zone after zone designation must increase their average number of full-time employees by at least 10% by the first year and maintain that level 
through years 2 through 7. This program provides the 
following state tax benefits for 
up to seven consecutive years: 
- 100% exemption from the 
General Excise Tax (GET) 
every year. (The GET 
exemption applies only to gross revenu es from EZ-
eligible business categories within an EZ.) Licensed contractors are also exempt from GET on construction done within an EZ for an EZ-
qualified business.  
- An 80% reduction of state 
income tax the first year. (This reduction goes down 10% each year for 6 
more years.)  
- An additional income tax 
reduction equal to 80% of 
annual Unemployment Insurance premiums the first year. (This reduction goes d o w n  1 0 %  e a c h  y e a r  f o r  
6 more years.)  Ongoing  
  G/SCM/N/284/USA  
 
- 117 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Hawaii Royalties Tax 
Exemption Department of 
Taxation §235-7.3, 
HRS Tax exemption Effective 1 January 2000, 
amounts received by an 
individual or a qualified high technology business as royalties and other income derived from patents and copyrights owned by the individual or qualified high technology business, and developed and arising out of a qualified high technology business, will be 
exempt from income tax. Recipients are in a high technology 
industry Royalties and other income 
derived from patents and 
copyrights owned by the individual or qualified high technology business, and developed and arising out of a qualified high technology business, will be exempted 
from income tax. Ongoing 
Hawaii Stock Options 
Tax Exemption  Department of 
Taxation §235-9.5, 
HRS Tax exemption The objective is to promote 
high technology industries. All income received from stock options 
from a qualified high technology 
business by an employee that would otherwise be taxed as ordinary income or as capital gains is exempt from income tax. "Qualified high technology business" refers to a business performing qualified research.
 
"Qualified research" means (1) the same as in section 41 (d) of the Internal Revenue Code or 
(2) developing, designing, modifying, 
programming, and licensing computer software, (3) biotechnology, (4) performing arts products, (5) sensor and optic technologies, (6) ocean sciences, (7) astronomy (8) non-fossil fuel energy related 
technology. All income received from stock 
options from a qualified high 
technology business is 
exempted from income tax. Ongoing  
  G/SCM/N/284/USA  
 
- 118 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Hawaii Ethanol 
Production 
Incentive §235-110.3, HRS Tax credit The objective is to 
encourage ethanol 
production. Recipients are ethanol facilities that 
were in production before 
1 January 2017 This program provides an 
incentive equal to 30% of 
nameplate capacity or facilities producing between 500,000 and 15 million gallons per year.
 
The facility must produce at 
least 75% of its nameplate capacity in order to be eligible to receive the tax credit in that year. The tax credit may be taken for up to eight years. The credit shall only be available to the first 40 million gallons of 
ethanol produced per year. Ongoing 
Idaho Property Tax 
Exemption Idaho Tax 
Commission Tax exemption The objective is to 
encourage investment 
within the state. Recipients are qualifying businesses 
that invest in new manufacturing 
facilities. This program provides partial 
or full property tax exemptions.  
To qualify, businesses must 
invest a minimum of $3 million  
and 80% of investment must be made at one location. (Land 
is not included). Ongoing 
Idaho Large Business 
Property Tax 
Cap Idaho Tax 
Commission Tax exemption The objective is to retain 
and attract corporate 
headquarters. Recipients are qualifying businesses 
that invest a minimum of $1 billion in 
capital improvements. This program provides property 
tax exemption on all property in excess of $400 million in 
value per year. Ongoing 
Idaho Large 
Employer Property Tax 
Cap Idaho Tax 
Commission Tax exemption 
The objective is to attract 
and retain high tech 
manufacturing jobs. Recipients are qualifying businesses 
that employ at least 1,500 people within an Idaho county. 
To qualify, the 
business must make a yearly capital investment of at least $25 million
 
within that county. This program provides property 
tax exemption on property values in excess of $800 million. To qualify, the business must make a yearly capital investment of at least $25 million within that county. Ongoing 
Idaho Broadband 
Telecom Tax 
Credit Idaho Tax 
Commission Tax credit The objective is to increase 
telecom investment into 
Idaho communities. Recipients are qualifying businesses 
that purchase qualified broadband equipment and infra structure for the 
benefit of end users in Idaho. This program provides a 3% 
income tax credit up to $750,000. 
This credit is 
transferable and may be carried 
forward up to 14 years. Ongoing  
  G/SCM/N/284/USA  
 
- 119 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Idaho Idaho 
Workforce 
Training Reimburse-
ment Department of 
Labor Grant 
The Workforce 
Development Training Fund 
(WDTF) was created to provide worker training for specific economic opportunities and industrial expansion initiatives; provide training to upgrade the skills of currently employed workers at risk of being permanently laid off; and help communities attract and retain appropriate businesses.
 
Training may be provided 
by state technical colleges, colleges, other public or private training organizations, by the employer, and through 
partnerships among the 
above entities. A statewide network of training providers is coordinated by the Division of Professional-Technical Education. 
This 
network can deliver customized job training for new and expanding industries anywhere in the state and can provide uniform training simultaneously at multiple 
locations. Recipients include basic industries 
selling products and services outside 
of Idaho, thereby bringing new revenue into the state and creating new jobs. Non-basic industries selling products and services in the local area are eligible only if a compelling economic benefit to the state can be shown. Idaho basic industries will be 
given priority over other industries.  
The amount of the grant is 
$3,000 per employee. Ongoing 
Idaho Rural 
Community 
Block Grant Department of 
Commerce Grant The objective is to finance 
and facilitate business 
development, expansion, or 
relocation and job creation. Recipients include rural counties and 
cities except entitlement cities. Up to $500,000 for 
communities in rural Idaho may 
receive grants to facilitate business development, 
expansion or relocation.  Ongoing  
  G/SCM/N/284/USA  
 
- 120 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Idaho Rural 
Rehabilitation 
Loan Program Idaho State 
Department of 
Agriculture Loans The objective is to offer 
financing and as sistance for 
rural development. Recipients are individuals and 
organizations in Idaho whose 
agricultural projects provide rural 
development. The amounts vary. Ongoing 
Idaho Production 
Sales Tax 
Exemption Idaho Tax 
Commission Tax exemption The objective is to 
encourage manufacturing. Businesses purchasing equipment and 
raw materials used in manufacturing, 
processing, mini ng, or logging 
operations; for clean rooms used in semiconductor operations; for any equipment used in R&D activities; and commodities for use as fuel for the production of energy may earn a sales 
tax exemption.  This program provides a 100% 
production sales tax exemption.  Ongoing 
Idaho Sales and Tax 
Rebate Idaho Tax 
Commission Tax rebate The objective is to 
encourage motion picture 
production. The recipient is the film industry. This program provides a rebate 
of 6 percent sales tax on 
tangible personal property when $200,000 is spent on qualifying expenses; lodging tax of 2 percent and sales tax of 6 percent on lodging is fully waived for all visiting production companies after 
30 days. Ongoing 
Illinois Rail Freight 
Program Illinois Department 
of Transportation 
(IDOT) Loans and 
grants Th e  p r i m a r y  r o l e  o f  t h e  
program is to facilitate 
investments in rail service by serving as a link between interested parties and government funds to projects that achieve statewide economic development.  This program provides capital 
assistance to communities, railroads 
and shippers to preserve and improve rail freight service in Illinois. The focus is on projects with the greatest potential for improving access to markets and maintaining transportation cost savings, and where 
state participation will leverage private 
investments to foster permanent solutions to rail service problems. A benefit/cost ratio is used to evaluate 
potential rail freight projects. IDOT will generally provide low 
interest loans to finance rail 
improvements and, in some cases, provide grants. 
The 
amounts vary. Ongoing  
  G/SCM/N/284/USA  
 
- 121 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Used Tire 
Recovery 
Program Illinois Department 
of Commerce and 
Economic 
Opportunity Loans and 
grants This program provides 
grants and loans to projects 
that produce marketable materials from used tires and projects that use tire-derived materials in product manufacture or energy 
production. Recipients are 
manufacturing/processing industries 
and research/development projects. Grants and loans are available 
for manufacturing/processing 
projects up to $500,000, grants for procurement or demonstration projects and research/development up to $200,000, and grants for 
marketing up to $75,000. Ongoing 
Illinois Sales Tax 
Incentives Department of 
Commerce and 
Economic 
Opportunity Tax exemption Sales tax exemptions are 
provided for farm 
machinery, farm chemicals, pollution controls, manufacturing machinery, replacement parts for manufacturing machinery, computers used to control manufacturing machinery, and enterprise zone purchases. Purchasers of manufacturing machinery receive a credit equal to 50 percent of what the sales tax would have been if manufacturing machinery 
was taxed, making it 
possible for manufacturers to use these credits to offset any other sales tax 
liability they incur. The sales tax exemptions are limited 
to Illinois' 93 enterprise zones. This program provides a credit 
equal to 50 percent of the 
applicable sales tax. Ongoing 
Illinois Tax Increment 
Finance (TIF) 
Districts Illinois Department 
of Commerce and 
Economic 
Opportunity Loan Tax increment financing 
allows a community to use 
the increases in various local taxes that result from a redevelopment project to pay for costs involved in the 
project. Recipients are deteriorated areas with 
declining tax bases. Both commercial 
and industrial sectors are eligible. The loan amounts vary. 
TIF 
districts have a lifetime of 
23 years. Ongoing  
  G/SCM/N/284/USA  
 
- 122 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Illinois Film 
Production Tax 
Credit Illinois Department 
of Commerce and 
Economic 
Opportunity Tax credit The objective is to attract 
local vendors, union leaders 
and filmmakers to the Illinois film industry in order to promote growth and job opportunities and to stimulate diversity in 
production hiring.  The film industry is the recipient. 
The amount of tax credits are 
as follows: For an accredited 
production commencing on or after 1 May 2006, the amount is equal to: i) 20% of the Illinois production spending for the taxable year; plus (ii) 15% of the Illinois labor expenditures generated by the employment of residents of geographic areas of high poverty or high unemployment.
 
For an accredited production commencing on or after 1 January 2009, the amount is equal to: (i) 30% of the Illinois production spending for the taxable year; plus (ii) 15% of the Illinois labor expenditures generated by the employment 
of residents of geographic 
areas of high poverty or high 
unemployment. Ongoing 
Illinois IFA Rural 
Development 
Loan Program Illinois Finance 
Authority and 
Farmers Home Administrations Intermediary Re-
lending program Loan 
The objective is to assist 
industrial businesses 
located in rural 
communities. Recipients are industrial businesses 
located in rural communities with 
population of less than 25,000. The 
business must demonstrate the creation or retention of jobs and that 
conventional financing is not available.
 The loan is in the amount up to 
75 percent of the project costs 
up to $150,000 at a set fixed 
rate of 6 percent. Ongoing 
Illinois Rural Micro-
Business 
Participation 
Loan Program Illinois Department 
of Commerce and 
Economic 
Opportunity Loan The objective is to 
encourage investment in 
rural areas of the state. Recipients are rural businesses that 
employ five or fewer full time 
employees, and is based on the production, processing, marketing of agricultural products, forest products, 
cottage and craft products. This program provides loans of 
up to 50 percent of the project.  Ongoing  
  G/SCM/N/284/USA  
 
- 123 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Illinois 
Biofuels 
Research, Development & Demonstration 
Program Department of 
Commerce and 
Economic Opportunity. 415 ILCS 120/25, 
Public Act 93-15 Grants 
This program provides 
grants for research and 
development and demonstration projects related to the production of ethanol and biodiesel fuels in Illinois. Encompassing programs include the Biofuels Business Planning Grants, ethanol research and demonstration projects, and grants for the construction of new biofuels production facilities in 
Illinois. Eligible applicants are "units of state 
and local government, associations, 
public and private schools, colleges 
and universities, research organizations, not-for-profit organizations, priv ate companies and 
individuals." For facilities construction grants, the recipient must be building a new biofuels production facility with a capacity of at least 30 million gallons per year, or be expanding/modifying an existing facility by at least 
30 million gallons per year. 
The maximum grant award for 
the construction of a new 
biofuels production facility is $5.5 million. The total grant award cannot exceed 10 percent of the total construction costs of the facility, or $0.10 per gallon of the new production. The Biofuels Business Planning Grants program provides planning grants of up to $25,000. For demonstration projects, the maximum grant award that may be requested for each eligible project category is $225,000. The grant term shall be determined on a project by project basis, not to exceed a two year time period. Ongoing  
  G/SCM/N/284/USA  
 
- 124 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Coal 
Competitive-
ness Program Department of 
Commerce and 
Economic Opportunity 
(DCEO) Grants 
The objective is to improve 
the efficiency of the Illinois 
coal industry, enhance the competitive position of Illinois coal and open new markets for Illinois coal and coal by products. Also to improve miner safety and the coal extraction, preparation and transportation systems 
within Illinois.  Recipients include any entity which is 
1) engaged in coal production, 
preparation, transportation or utilization in Illinois, or 2) legally affiliated with such an entity may apply. Projects may require a host site, private and pu blic cost-sharing 
partners, etc., pr ior to proposal 
consideration. Projects must have significant economic benefits for 
Illinois.  Approximately $15 million from 
the Coal Technology 
Development Assistance Fund is appropriated annually for the program. Grants are typically between $50,000 and $1,500,000, and typically provide up to 20 percent of the total project cost. Grants to upgrade, rebuild or repair existing mining equipment will be limited to 10 percent of the total project. Grants are restricted to the state fiscal period. In Fiscal Year 2012, DCEO awarded $9.1 million in state funds for 13 coal production and utilization projects, leveraging more than $92.1 million of private 
investment in infrastructure 
improvements and expansions. Since 1996, the program has produced more than $2.1 billion in private infrastructure 
investments across Illinois. Ongoing  
  G/SCM/N/284/USA  
 
- 125 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Coal Research 
Program Department of 
Commerce and 
Economic Opportunity (technical oversight of the Illinois Clean Coal 
Institute) Grants 
The objective is to promote 
coal research within the 
state.  Any entity may apply. Preference is 
given to Illinois applicants. Likely 
recipients are universities and research institutions engaged in coal research activities related to carbon management, advanced coal mining technologies, power generation, plant 
efficiencies, etc.  This program has provided 
grants totaling more than 
$71.5 million in state, federal and private industry funds to more than 15 universities and other research institutions engaged in coal research activities focusing on, carbon management, advanced coal mining technologies, power generation and plant efficiencies, coal gasification, flue gas cleaning, carbon management and coal chemistry. Subgrants are typically between $60,000 and $250,000 and are issued by Southern Illinois University-Carbondale. Grant periods are limited to 24 months. 
Approximately $3.0 million
 
from the Coal Technology 
Development Assistance Fund is made available to for research projects. In FY2012, DCEO awarded $1.1 million in state funds to conduct 
11 research projects. Ongoing 
Illinois Coal 
Development 
Program Department of 
Commerce and 
Economic Opportunity (Technical oversight by the Illinois Clean Coal 
Institute) Grants 
The objective is to advance 
promising clean coal 
technologies beyond the research stage towards commercialization. Development processes include technology maturation, technology 
transfer and related studies. Any entity may apply; preference is 
given to Illinois applicants. Projects 
must be past the R&D stage and must have a significant amount of cost-sharing. Typically the development proposal is submitted by an organization with special commercial technical expertise in the area 
proposed. 
The program provides a 50/50 
match with private industry 
dollars to support market-driven needs of the industry. Grants are typically $250,000 to $600,000. Grant periods are limited to 24 months. The fund receives 1/64th of the revenues collected by the Public Utility 
Tax. To date, more than 
$14.7 million has been awarded 
to 67 projects. Ongoing  
  G/SCM/N/284/USA  
 
- 126 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Coal 
Demonstration 
Program Department of 
Commerce and 
Economic 
Opportunity Grants The objective is to help 
fund selected large-scale 
demonstration of advanced coal systems for utility and industrial use, bring a new generation of clean coal techniques to the commercial marketplace, and also provides near-term benefits to the state and local communities through increased employment, personal income and tax 
revenues. Any entity may apply. Funds are 
intended for capital projects located in 
Illinois that have significant economic benefits for the state. Projects typically require a host site, power purchase agreements, private and public cost-sharing  partners, etc., 
prior to proposal consideration. A project-specific appr opriation must be 
made and projects are subject to final 
approval by the governor. Grants are typically between 
$1 million and $30 million. 
Grant periods and appropriations may cross fiscal years. DCEO is authorized to issue $185 million in Illinois General Obligation Bond funds to finance selected projects.
 
Since its inception in 1981, Illinois has provided over $191.8 million from the Coal and Energy Development Bond 
Fund for 40 projects. Ongoing 
Illinois Coal Revival 
Program Department of 
Commerce and 
Economic Opportunity. Illinois Resource Development and Energy Security Act (Public Act 92-
0012) Grants 
The objective is to assist 
with development of new, 
coal-fired electric generation capacity or coal gasification facilities, or IGCC units that generate chemical feedstocks or transportation fuels derived 
from coal in Illinois. Recipients include businesses 
proposing to construct a new electric 
generating facility or expand an existing electric generating facility, including transmission lines and associated equipment to provide baseload electric power or to construct a coal gasification facility. The project must: 1) have an aggregate nameplate generating capacity of 400 
megawatts or more for all units at one 
site, will use coal or gases derived from coal as its primary fuel source at the proposed facility, and will support the creation of at least 150 new Illinois coal-mining jobs, or 2) use coal gasification or IGCC to generate chemical feedstocks, transportation 
fuels or electricity. The DCEO is authorized to 
expend $500 million Coal and 
Energy Development Bond Funds to promote the development of new, coal-fired electric generation capacity in Illinois. Financial assistance through the program will be provided in the form of a grant based on State Retail 
Occupation Taxes that will be 
paid on Illinois coal purchases for new facilities. Qualifying facilities may be eligible for grants roughly equal to the present value of future sales taxes paid on Illinois-mined coal over a 25-year period, up to a maximum amount of 
$100 million. Ongoing   
  G/SCM/N/284/USA  
 
- 127 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Biogas and 
Biomass to 
Energy Grant 
Program Department of 
Commerce and 
Economic Opportunity Renewable Energy 
Resources Program Grants The objective is to 
encourage the use of biogas 
and biomass for on-site energy generation in 
Illinois.  Recipients include projects designed to 
use biogas or biomass as a source of 
fuel to produce electricity with combined heat and power (CHP) through gasification, co-firing or anaerobic digestion technologies are 
being targeted. Applicants are eligible for 
incentives up to 50% of the 
total project cost. The maximum award for biogas or biomass to energy feasibility studies is $2,500. 
The 
maximum grant amount for biogas to energy systems is $225,000 and the maximum grant for biomass to energy 
systems is $500,000.  Ongoing 
Illinois Enterprise 
Zone 
Participation Loan Program 
(EZ/PLP) Department of 
Commerce and 
Economic 
Opportunity Loans 
The objective is to 
encourage economic 
development and neighborhood revitalization in Illinois Enterprise Zones via below-market subordinated financing to companies located in or expanding in an Illinois Enterprise Zone. Program funding can be used for business activities, such as purchase and installation of 
machinery and equipment, 
working capital, purchase of land, construction or renovation of buildings.
 
Funds cannot be used for debt refinancing or 
contingency funding. Recipients include any for-profit small 
business operating in Illinois which 
has, including its affiliates, fewer than 500 full-time employees, and is located within an Illinois designated 
enterprise zone.  The EZ/PLP is a variation of the 
conventional PLP Program, in 
that DCEO subordinates the loans through participating lending institutions, but the EZ/PLP may be able to provide small businesses located in an enterprise zone a more attractive loan rate than a conventional PLP. The participation works the same as a conventional PL P, but offers 
an incentive rate of 200 basis 
points below the index rate on 
DCEO's portion of financing for variable rate loans, with fixed and adjustable rate loans being comparable with U.S. Treasury 
notes plus 0-1%.  Ongoing  
  G/SCM/N/284/USA  
 
- 128 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Enterprise 
Zone Program Department of 
Commerce and 
Economic Opportunity, Illinois Enterprise 
Zone Act Tax incentives 
The objective is to stimulate 
economic growth and 
neighborhood revitalization in economically depressed areas of the state via special state and local tax incentives, regulatory relief, and improved governmental 
services. Recipients are businesses located (or 
those that choose to locate) in an 
Enterprise Zone An exemption on the retailers'
 
occupation tax paid on building 
materials, an investment tax credit of 0.5 percent of qualified property, and an enterprise zone jobs tax credit for each job created in the zone for which a certified dislocated worker or economically disadvantaged individual is hired. Additional exemptions for companies that make the minimum statutory investment that either creates or retains the necessary number of jobs: an expanded state sales tax exemption on purchases of personal property used or consumed in the manufacturing process or in the operation of a 
pollution control facility and an 
exemption on the state utility tax for electricity, natural gas and the Illinois Commerce Commission's administrative charge and telecommunication 
excise tax.  Ongoing  
  G/SCM/N/284/USA  
 
- 129 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Economic 
Development 
For a Growing Economy Tax Credit Program 
(EDGE) Department of 
Commerce and 
Economic 
Opportunity Tax credit 
The objective is to 
encourage companies to 
locate or expand operations in Illinois when there is active consideration of a competing location in 
another state.  Recipients are comp anies that attest 
to the fact of competition among a 
competing state, and agree to make an investment of at least $5 million in capital improvements in the state and create a minimum of 25 new full time jobs in Illinois. For a company with 100 or fewer employees, the company must agree to make a capital investment of $1million and create at least 5 new full time jobs in Illinois. 
The project must be an expansion of 
an existing operation or a new location. Company relocations within Illinois are eligible for if there is a valid reason why their cu rrent location is 
inadequate.  The amount of the Tax Credit is 
calculated on a case-by-case 
basis. The tax credits could be a s  h i g h  a s  t h e  a m o u n t  o f  t a x  receipts collected from the Illinois income taxes paid by newly hired and/or retained employees of the firm as pertaining to the project.
 
The non-refundable credits can be used against corporate income taxes to be paid over a period not to exceed 10 years. While each annual tax credit amount cannot be larger than the company's state income tax liability (the income tax credits would not be refundable), the credit can be carried forward 
for up to five years. Ongoing  
  G/SCM/N/284/USA  
 
- 130 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois River Edge 
Redevelop-
ment Zone Department of 
Commerce and 
Economic Opportunity, The River Edge Redevelopment 
Zone (RERZ) Act Tax incentives, 
such as sales 
tax exemption and property 
tax abatement The objective is to 
encourage development in 
the RERZ. Recipients are businesses located in an 
RERZ. Investment Tax Credits: A 
0.5% tax credit for qualified 
depreciable property in the zone. An additional 0.5% credit of the basis of qualified property in a RERZ, if property is placed in service on or after 1 July 2006, and the business's employment within Illinois has increased by 1% or more over the preceding year. Jobs Tax Credit: A $500 state income tax credit for each RERZ 
job created for which a 
dislocated worker is hired. To 
qualify, 5 such workers must be hired and all 5 must be employed for at least 180 consecutive days for 30 hours/wk in the taxable 
year. 
Environmental Remediation Tax Credit: A credit against state income taxes for some non-reimbursed eligible costs for remediation work. 
The credit is 
0.25 for each dollar spent for non-reimbursed remediation expenses.  Also, Dividend Income Deduction, Interest Income Deduction, Building Materials Sales Tax Exemption, and 
Property Tax Abatement. Ongoing  
  G/SCM/N/284/USA  
 
- 131 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Renewable 
Energy 
Resources Biogas and Biomass to Energy Grant 
Program Illinois Department 
of Commerce and 
Economic 
Opportunity Grant 
The objective is to foster 
investment in and the 
development and use of renewable energy 
resources.  Recipients are projects focused on 
increasing the utilization of renewable 
energy and support renewable energy 
technologies.  This program provides a 
maximum grant of $2,500 for 
project costs associated with biogas and biomass equipment, studies. The maximum grant for biogas to energy systems is $225,000. 
The maximum for 
amount for biomass to energy 
systems is $500,000. Ongoing 
Illinois Ethanol Tax 
Exemption Department of 
Revenue (35 
Illinois Compiled Statutes 120/2-10 
and 105/3-10) Tax exemption 
The objective is to 
encourage the use of 
ethanol fuel. Recipients are purchasers, distributors 
and producers of ethanol.  This program provides a 100% 
exemption from sales and use 
taxes on ethanol-blended fuels. 
These taxes apply to 100% of 
the proceeds from sales made 
after 31 December 2013. Ended in 
2013. 
Illinois Illinois 
Renewable 
Fuels Development 
Program Department of 
Commerce and 
Economic Opportunity (HB46 
- 20 ILCS 689) Grant 
This is a renewable fuels 
development program that 
offers grants for constructing, modifying, altering or retrofitting a renewable fuels plant with a 
minimum production capacity of 30 million
 
gallons. Recipients are plants  with a production 
capacity of 30 million gallons. This program provides grants of 
up to $15 million annually. Ongoing 
Illinois Renewable 
Energy Resources Development of Wind 
Energy Project
 Illinois Department 
of Commerce and Economic 
Opportunity Grant 
The objective is to foster 
investment in and the development and use of renewable energy 
resources.  Primary recipients are utility scale 
wind projects of at least .5MW of nameplate capacity. However, depending on applicants, one or multiple smaller projects may be 
selected for support. This program provides a 
maximum grant of $25,000 per 
project. Ongoing 
Illinois Renewable 
Fuels Development Program 
(RFDP) The RFDP was 
established in June of 2003 by Public 
Act 93-15 Grant 
The objective is to promote 
and encourage the production and use of renewable fuels such as biodiesel, biodiesel blends 
and majority blended 
ethanol fuel. Grants are provided for the 
construction of new biofuels production facilities with a capacity of 
at least 30 million gallons per year. 
This program provides a 
maximum grant award of 
$5.5 million per facility.  Ongoing  
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- 132 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Illinois Large Business 
Development 
Program Illinois Department 
of Commerce and 
Economic 
Opportunity Grant The objective is to provide 
funds to businesses 
undertaking a major expansion or relocation project that will result in substantial private investment and the creation or retention of a large 
number of Illinois jobs. Recipients are large businesses with 
500 or more employees. Funds can be 
used for bondable business activities, including financing the purchase of land or buildings, building construction or renovation, and certain types of 
machinery and equipment. Amounts vary and are 
determined by the amount of 
investment and jo b creation or 
retention involved. Ongoing 
Indiana Ad hoc 
incentive 
package Spencer County Tax abatement The purpose of this 
program was to aid in the 
construction of a new $285 million structural mill 
in Whitley County.  The recipient is Steel Dynamics. 
This program provided up to 
$59 million in tax abatements. Ongoing 
Indiana Hotel Lodging 
Tax Exemption  Board of Managers Tax exemption The objective is to 
encourage film production 
within the State. The recipient is the film industry. This program provides a 
6 percent lodging tax 
exemption for production companies staying longer than 
30 days.  Ongoing 
Indiana Certified 
Technology 
Park (CTP) 
Designation Indiana Economic 
Development 
Corporation (IEDC) Tax benefits; 
Incremental Tax 
Financing for Public Infrastructure 
Improvements The establishment of high 
technology activities and 
public facilities within a technology park serves a public purpose and benefits general welfare by encouraging investment, 
job creation and retention, 
and economic growth and 
diversity.  The Indiana Economic Development 
Corporation may designate an area as 
a certified technology park if certain criteria are met, including a firm commitment from at least one business engaged in a high technology activity creating a significant number of jobs. "High technology activity" includes advanced vehicles technology, which is any technology that involves electric vehicles, hybrid electric vehicles, or alternative fuel 
vehicles, or components used in the 
construction of these vehicles. This program provides 
$5 million in incremental tax 
financing per CTP. Ongoing 
Indiana Urban 
Enterprise Zone Program Indiana Economic 
Development Corporation (IEDC) Various tax 
exemptions and other benefits 
The Urban Enterprise Zone 
(EZ) Program is a program 
designed to encourage 
companies to expand or locate operations in 
Indiana. EZs are located in the economically 
distressed and blighted areas, which 
are often traditional downtown areas 
or old industrial and manufacturing areas that have gone through a 
protracted period of decline. This program provides in 
varying amounts: employee tax 
deductions; employment 
expense credits; loan interest credits; investment cost 
credits. Ongoing  
  G/SCM/N/284/USA  
 
- 133 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Indiana  Loan Guaranty 
Programs Indiana Economic 
Development 
Corporation (IEDC) Loan guarantee The objective is job creation 
and retention. Loan guarantees are available to 
finance land acquisition; building 
acquisition or improvements; structures; machinery; equipment; facilities; and some working capital.
 
Eligible firms are high-tech/high-growth companies, agribusiness and 
some manufacturing companies.  If the security is real property, 
the guaranty is up to 
90 percent of loan balance or 90 percent of appraised fair market value, whichever is less. If the security is personal property, the guaranty is up to 75 percent of loan balance or 75 percent of fair market value, whichever is less. Limited working-capital guarantees are available for high-tech companies. 
The amounts vary. 
For rural development and value-added agricultural projects, the maximum guaranty is $300,000. 
The 
guaranty may be larger for high-growth/high-tech companies and manufacturing projects. Ongoing 
Indiana  Community 
Revitalization Enhancement 
Districts 
(CRED) Tax 
Credit Indiana Economic 
Development 
Corporation (IEDC) Tax credit 
The objective is to 
encourage revitalization investments in designated CRED areas. This program is only available to 
businesses located in CRED districts.  
There are currently 10 CRED districts 
in Indiana. The amount is up to 25 percent  
of the qualified investment. Ongoing  
Indiana  Economic 
Development 
For a Growing Economy Tax Credit Program 
(EDGE) Indiana Economic 
Development 
Corporation (IEDC) Tax credit 
The Economic Development 
for a Growing Economy 
(EDGE) Tax Credit provides an incentive to businesses to support jobs creation, capital investment and to improve the standard of 
living for Indiana residents. Recipients are businesses engaged in 
jobs creation and capital investment in 
Indiana The refundable corporate 
income tax credit is calculated 
as a percentage (not to exceed 100%) of the expected increased tax withholdings generated from new jobs creation. The credit certification is phased in annually for up to 10 years based upon the employment ramp-up outlined 
by the business. Ongoing  
  G/SCM/N/284/USA  
 
- 134 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Indiana  Tax 
Incremental 
Financing (TIF) District 
Funds City of South Bend TIF funds 
Th e  g o a l  i s  t o  p r o m o t e  
redevelopment objectives 
and significantly leverage public funds to private 
dollars. Program is used for projects in 
Redevelopment and Economic 
Development Areas. The amounts vary.  Ongoing 
Indiana  Industrial 
Recovery Tax 
Credit Indiana Economic 
Development 
Corporation (IEDC) Tax credit The Industrial Recovery Tax 
Credit, also known as DINO 
for older buildings it benefits, provides an incentive for companies to invest in former industrial facilities requiring significant rehabilitation or remodeling expenses. The credit is established by Ind. 
Code 6-3.1-11 Program is used for projects located in 
an industrial recovery site consisting 
of a building in service at least 15 years, with at least 100,000 interior square feet of space that has been at least 75% vacant for one year 
or more. The credit is up to 25 percent
 
of the qualified investment, 
depending on the age of the 
building. Ongoing 
Indiana  Skills 
Enhancement 
Fund Indiana Economic 
Development 
Corporation (IEDC) Grant The Skills Enhancement 
Fund (SEF) provides 
assistance to businesses to support training and upgrading skills of employees required to support new capital 
investment.  The grant may be provided to 
reimburse a portion (typically 50%) of 
eligible training costs over a period of two full calendar years from the commencement of the project. Each project is evaluated on its individual merits and with a co st-benefit analysis 
after it has met the basic 
requirements as follows: 
- 
Training cost is used to support new 
capital investment in Indiana 
- Training cost is used to support the  
retention or creation of full-time, 
permanent jobs for Indiana 
residents at the project location  
- Training cost is eligible, supports 
the purpose of the fund, and meets all requirements as set forth in 
I.C. 5-28-7 Amounts vary. For active 
contracts since 1 January 2005, 
$112,925,791 in SEF training funds have been awarded, of which $57,394,969 has been 
paid. Ongoing  
  G/SCM/N/284/USA  
 
- 135 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Indiana  Headquarters 
Relocation 
Credit Indiana Economic 
Development 
Corporation (IEDC) Tax credit The Headquarters 
Relocation Tax Credit 
(HRTC) provides a tax credit to corporations that relocate their headquarters 
to Indiana.  Recipients are corporations that 
relocate their headquarters to Indiana. 
The Headquarters Relocation Tax 
Credit is established by I.C. 6-3.1-30.IEDC and the Department of Revenue determines eligibility based on the following criteria: 
The corporation must have 
annual worldwide revenue of at least $50 million in the taxable year immediately prior to the year in which application is made for the credit. After relocation, the corporation must have 75 employees in Indiana.
 
Headquarters is defined as the building or buildings where one or more of the following are located:
 
The principal offices of the principal 
executive officers of an eligible business; the principal offices of a 
division or similar subdivision of an 
eligible business; a research and development center of an eligible business. An eligible business is one that: (1) Is engaged in either interstate or intrastate commerce, (2) Maintains a corporate headquarters at a location outside Indiana, (3) Has not previously maintained a corporate headquarters at a location in Indiana, (4) Had annual worldwide revenues of at least $50 million for the taxable year immediately preceding the business's application for this tax credit, (5) Commits contractually to relocating its corporate headquarters to Indiana and (6) the Company must employ at least 75 employees in 
Indiana. The credit is up to 50 percent
 
of a corporation's  
approved costs of relocating its 
headquarters to  
Indiana, as determined by the IEDC. A nine year
 
carry forward applies to any unused part of
 
the credit.  
Eligible relocation costs include:  
- Moving costs and related 
expenses 
- The purchase of new or 
replacement equipment 
- Capital investment costs 
- Property assembly and 
development costs including: 
» The purchase, lease, or 
construction of buildings and 
land 
» Infrastructure improvements  
» Site development costs 
Does not include any costs that 
do not directly result from the relocation of the business to a location in Indiana. 
The credit 
is assessed against the 
corporation's state tax liability.  Ongoing  
  G/SCM/N/284/USA  
 
- 136 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Indiana  Hoosier 
Business 
Investment 
Tax Credit Indiana Economic 
Development 
Corporation (IEDC) Tax credit The Hoosier Business 
Investment (HBI) Tax 
Credit provides incentive to businesses to support jobs creation, capital investment and to improve the standard of living for Indiana residents. The non-refundable corporate income tax credits are calculated as a percentage of the eligible capital investment to support the project. The credit may be certified annually, based on the phase-in of eligible capital investment, over a period of two full calendar years from the commencement of the 
project. Eligible capital 
investment includes new machinery and building costs associated with the project as outlined by 
I.C. 6-3.1-26-8 Businesses that support job creation, 
capital investment and improve the 
standard of living for Indiana residents. To be eligible for the tax 
credit: 
- Project will result in net new jobs 
that were not previously performed 
by employee of the applicant 
- Project is economically sound and will 
benefit the people of Indiana by increasing opportunities for employment and strengthening the 
economy of Indiana 
- Receiving the tax credit is a major 
factor in the applicant's decision to go forward with the project and not receiving the tax credit will result in the applicant not creating new jobs in 
Indiana 
- Political subdivisions/municipalities 
affected by the pr oject have offered 
significant incentives to the business.
 
Eligible capital investment includes new machinery and building costs associated with the project as 
outlined by I.C. 6-3.1-26-8. U p  t o  1 0 %  o f  q u a l i f i e d  
investment over a timeframe as 
determined by IEDC, subject to 
statute Ongoing  
  G/SCM/N/284/USA  
 
- 137 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Indiana  Twenty-First 
Century 
Research and Technology 
Fund (21F) Indiana Economic 
Development 
Corporation (IEDC) Grants 
Th e  g o a l  o f  t h e  2 1 s t  
Century Fund is to support 
the resolution of next-stage capital formation issues by co-investing with institutional investors in order to further build innovative, high-impact, high-growth companies.
 
The Twenty-First Century Fund "21 Fund" provides grants (including matching Small Business Innovation Research and Small Business Technology 
Transfer grants, as 
available) or loans to recipients engaged in the commercialization of innovative new technologies.  The goal is to work with early revenue 
generating companies to solve product 
demonstration and penetration issues in order to accelerate company growth, milestone achievement and job creation. All investments are initially made in convertible debt with finalization in convertible debt or equity instruments. Investment Criteria for the 21st Century Fund 
Include: 
- For-profit entity headquartered in 
Indiana 
- Addressable market size over 
$1 billion 
- Clear & sustainable competitive 
advantages such as technical 
superiority 
- Disruptive business models: while no 
technology invention is required, application of technology is usually desired to achieve such disruptive 
models 
- Coachable management team with 
strong commitment and execution 
capabilities 
- Willingness to work with Elevate 
Venture's Entrepreneurs-in-Residence ("EIR") toward tangible 
goals 
- Achievable growth & exit strategies 
New Technology Amounts vary, but maximum 
investment is $2 million per 
company. Ongoing  
  G/SCM/N/284/USA  
 
- 138 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Indiana  Patent Income 
Exemption Indiana 
Department of 
Revenue Tax credit Certain income derived 
from qualified patents and 
earned by a taxpayer are 
exempt from taxation.  The Tax Exemption for Patent-derived 
Income defines qualified patents to 
include only utility patents and plant patents. The total amount of exemptions claimed by a taxpayer in a taxable year may not exceed $5 million. The exemption provides that a taxpayer may not claim an exemption for income derived from a particular patent for more than 10 taxable years. The exemption percentage begins at 50 percent of income derived from a qualified patent for each of the first five taxable years, and decreases over the next five taxable years to 10 percent in the 10th taxable year. It also specifies that a taxpayer is eligible to claim the exemption only if the taxpayer is domiciled in Indiana 
and is either an individual or 
corporation with not more than 500 employees including employees in the individual's or corp oration's affiliates 
or is a nonprofit organization or corporation. The Tax Exemption for Patent-Derived Income is established 
by IC 6-3-2-21.7. The total amount of exemptions 
claimed by a taxpayer in a 
taxable year may not exceed 
$5 million. Ongoing  
  G/SCM/N/284/USA  
 
- 139 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Indiana  Venture 
Capital 
Investment 
Tax Credit Indiana Economic 
Development 
Corporation (IEDC) Tax credit The Venture Capital 
Investment Tax Credit 
program improves access to capital for fast growing Indiana companies by providing individual and corporate investors an additional incentive to 
invest in early stage firms.  Recipient industries are life sciences 
and technology. Investors who provide qualified 
debt or equity capital to 
Indiana companies receive a credit against their Indiana tax liability. 
The Venture Capital 
Investment Tax Credit is established by I.C. 6-3.1-24. 
The maximum amount of tax 
credits available for qualified investment capital to a particular qualified Indiana business equals the lesser of: the total amount of investment capital provided to the qualified Indiana business in the calendar year, multiplied by 20 percent or $1,000,000. If the amount of credit exceeds the taxpayer's state tax liability for that taxable year, the tax 
payer may carry over the 
excess credit for a period not to exceed the taxpayer's following five taxable years. A taxpayer is not entitled to a carry back or a refund of any unused 
credit amount. Ongoing  
  G/SCM/N/284/USA  
 
- 140 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Iowa Enterprise 
Zones Department of 
Economic 
Development Tax credit Twenty eight counties and 
18 cities may establish 
enterprise zones for manufacturers and other businesses expanding or establishing new 
operations.  Recipients are businesses located in 
economically distressed areas of Iowa.
 
To receive the benefits, businesses 
must invest at least $500,000, hire at least 10 persons at target wage and benefit levels, and not be retail 
establishments. The enterprise zones provide 
the following benefits for 
qualifying businesses:  
1) Property tax exemptions for u p  t o  1 0  y e a r s ;  2 )  I n v e s t m e n t  Tax Credit for up to 10 percent
 
on corporate income taxes; 3) Refunds of sales or use taxes paid to contractors during construction; 4) A 3% or 10% supplemental research activities credit on qualified research activities; 5) Additional withholding tax c r e d i t  o f  1 . 5 %  ( t o t a l  3  p e r c e n t
 
for the business' job training 
program). Terminated 
1 July 
2014. 
Iowa Targeted 
Industry Demonstration 
Fund Department of 
Economic Development (Iowa Administrative Code Chapter 105) 
261.105 Grants and 
loans 
The objective is to 
encourage commercialization of innovation thereby fostering competitive, profitable companies that create high paying jobs and wealth in Iowa. Recipients are companies in three 
targeted industry clusters: Bioscience, Advanced Manufacturing and Information Technology. Applicants must be able to demonstrate that the product is ready for commercialization and market entry. Applicants must 
also show their ability to develop and 
commercialize products and manage successful ventures. Companies seeking awards go through a rigorous due diligence proc ess and are judged 
in terms of marketability, return on investment, and economic 
development impact. Awards are available up to 
$150,000 per project. Most often the award is in the form 
of a forgivable loan. Ongoing. 
Iowa Alternative 
Fuel Loan 
Program Alternative Energy Revolving 
Loan Program Iowa Energy 
Center Code 
476.46 Loan 
The objective is to 
encourage alternative 
energy projects. Recipients are fuel production facilities 
located in Iowa. The program offers zero-
percent interest loans for up to 
half the cost of biomass or alternative fuels related to fuel production projects, up to a maximum of $250,000 per facility. The remainder of the loans are made by participating lenders at a negotiated interest 
rate.  Ongoing  
  G/SCM/N/284/USA  
 
- 141 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Iowa Innovation 
Fund Tax 
Credit Section 15E.52, 
Code of Iowa 
(program description) Section 422.11Y, Code of Iowa (individual income tax) Section 422.33 (13), Code of Iowa (corporation income tax) Section 422.60 (13), Code of Iowa (franchise tax) Section 432.12M, Code of Iowa (insurance premium tax) Section 533.329 
(2)(1), Code of 
Iowa (moneys and 
credits tax) Tax credit 
The objective is to stimulate 
venture capital investment 
in innovative Iowa 
businesses. Innovative businesses include, but are 
not limited to, busi nesses engaged in 
advanced manufacturing, biosciences and 
information technology. Investors receive tax credits 
equal to 25% of the investor's 
equity investment in an 
Innovation Fund. Ongoing  
  G/SCM/N/284/USA  
 
- 142 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Iowa Renewable 
Energy Tax 
Credit Section 476C, 
Code of Iowa 
(program description) Section 476.48, Code of Iowa (small wind innovation zone program) Section 422.11J, Code of Iowa (individual income tax) Section 422.33 (16), Code of Iowa (corporation income tax) Section 422.60 (8), Code of Iowa (franchise tax) 
Section 432.12E, 
Code of Iowa (insurance premium tax) Section 423.4 (4), Code of Iowa (consumer's use tax) Section 437A.17B, Code of Iowa 
(replacement tax) Tax credit 
The objective is to promote 
the growth of renewable 
energy in Iowa. Recipients include a producer or 
purchaser of energy from an eligible 
renewable energy facility approved by the Iowa Utilities Board. A power-purchase agreement is signed between the purchaser and producer which sets forth which party will 
receive the tax credit.  Participants in the program 
receive Renewable Energy Tax 
Credits equal to $0.015 per kilowatt-hour of electricity, or $4.50 per million British thermal units of heat for a commercial purpose, or $4.50 per million British thermal units of methane gas or other biogas used to
 
generate electricity, or $1.44 per one
 
thousand standard cubic feet of hydrogen fuel generated by and purchased from an eligible renewable energy facility. 
The 
credit may be claimed against corporate income, individual income, franchise, insurance premium, sales and use, and replacement taxes.  Ongoing  
  G/SCM/N/284/USA  
 
- 143 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Iowa Wind Energy 
Production Tax 
Credit Section 476B, 
Code of Iowa 
(program description) Section 422.11J, Code of Iowa (individual income tax) Section 422.33 (16), Code of Iowa (corporation income tax) Section 422.60 (8), Code of Iowa (franchise tax) Section 423.4 (4), Code of Iowa (consumer's use tax) Section 432.12E, 
Code of Iowa 
(insurance 
premium tax) Tax credit 
The objective is to promote 
the growth of renewable 
energy in Iowa. Recipients include a "qualified facility," 
defined as a facility the produces 
electricity from wind that is located in Iowa, was originally placed in service on or after 1 July 2005, but before 1 July 2012, and is approved by the local board of supervisors and the 
Iowa Utilities Board. The credit is equal to $0.01 per 
kilowatt-hour of electricity sold 
or generated for on-site consumption. Credits are available for a ten-year period from the initial in-service date 
of the facility. Ongoing  
Kentucky High-tech 
construction & 
investment 
pool Kentucky Cabinet 
for Economic 
Development, Office of Entrepreneurship 
KRS 154.12-278 Loans and 
grants The high-tech construction 
pool shall be used for 
projects with special emphasis on the creation of high-tech jobs and knowledge-based companies. The high-tech investment pool shall be used to build and promote networks to technology-driven industries and research-intensive industries with the goal of creating clusters of innovation-driven industries 
in Kentucky.  Technology-driven, research-intensive, 
and knowledge-based companies, 
clusters, or networks. Amounts vary.  Ongoing  
  G/SCM/N/284/USA  
 
- 144 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Kentucky Kentucky Film 
Production Tax 
Incentive 
Program Kentucky Tourism, 
Arts and Heritage 
Cabinet, Kentucky Film Office KRS 
148.542 et seq.  Tax rebate and 
other tax 
incentives The objective is to 
encourage commercial film 
and television production in 
the state. Recipients include the film/television 
industry. There is a 6 percent sales and 
use tax rebate for motion 
picture and television production companies on expenditures made in connection with the production or refundable income tax credit equal to 30-35% of the 
approved expenditures. Ongoing 
Kentucky Commonwealth  
Seed Capital 
LLC (CSC) Kentucky 
Economic 
Development Partnership, Commonwealth Seed Capital Management 
Committee Equity 
investment or 
convertible debt
 The objective is to facilitate 
the commercialization of 
innovative ideas and technologies developed in 
Kentucky.  CSC, a non-state private entity funded 
with state dollars will invest state 
capital in Kentucky technology 
companies. The Commonwealth Seed 
Capital LLC (CSC) provides 
early-stage seed funds to technology companies in Kentucky. Amounts of 
investment vary by project. Ongoing 
Kentucky Major Recycling  
Project Tax 
Credit KRS 
141.390 Kentucky Finance 
and Administration 
Cabinet, Kentucky Department of 
Revenue Tax credit 
The objective is to 
encourage recycling. Recipients are "major recycling 
projects" where the taxpayer: 
1) invests more than $10,000,000 in recycling or composting equipment; 2) has 750 or more full-time employees and pays more than 300 percent of the federal minimum wage; and 3) has plant and equipment with a total cost of over 
$500,000,000.  In each taxable year, the 
amount of credits claimed for 
all major recycling projects is limited to 1) 50 percent of the excess of the total of each tax liability over the baseline tax liability of the taxpayer; or 2) $2,500,000, whichever is 
less.  Ongoing 
Kentucky Recycling 
Equipment 
Credit Kentucky Finance 
and Administration Cabinet, Kentucky Department of 
Revenue 
KRS 141.390 Tax credit 
The objective is to support 
the purchase of recycling 
equipment. Income tax credits are allowed for up 
to 50 percent of the installed costs of equipment used exclusively to recycle or compost postconsumer waste 
(excluding secondary and demolition 
wastes) and for machinery used exclusively to manufacture products composed substantially of 
postconsumer waste materials. For the year the equipment is 
purchased, the credit is limited to 10 percent of total credit allowed and 25 percent of the 
taxpayer's state income tax 
liability. The unused portion of the total allowable recycling credits can be carried forward to succeeding tax years, with the credit claimed during any tax year limited to 25 percent
 
of the taxpayer's state income 
tax liability. Ongoing  
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- 145 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Kentucky SBIR-STTR 
Matching 
Funds 
Program Kentucky Cabinet 
for Economic 
Development, Office of Commercialization and Innovation 
Entrepreneurship Grants 
The objective is to assist 
high-tech small businesses This program matches federal Small 
Business Innovation Research (SBIR) 
and Small Business Technology 
Transfer Research (STTR) grants to 
high-tech small businesses.  Kentucky-based SBIR and STTR 
grant recipients can apply for 
matching funds of up to $150,000 to support Phase 1 exploration of the technical merit or feasibility of an idea or technology. Phase 2 federal awards, which support full-scale research and development, would be matched by the commonwealth up to $500,000 in each year of the award. Phase 0 and Phase 00 funds are available to assist with preparing proposals for Phase 1 and Phase 2 grants, 
respectively.  Ongoing 
Kentucky  Kentucky Jobs 
Retention Act 
(KJRA) Kentucky 
Economic Development Finance Authority KRS 154.25-010 
et seq.  Tax incentives 
The objective is to 
encourage existing automotive manufacturers and household appliance manufacturers to modernize their facilities and retain 
existing jobs.  Recipients are existing automotive, 
automotive parts, household appliance, and household appliance 
parts manufacturers in Kentucky. Up to 50 percent of new 
investment can be recovered through a reduction in payroll taxes over time if the company makes an investment of at least $100 million. In addition, the investment recovery could 
be increased up to 75 percent if 
investments are made at 
multiple sites. Ongoing 
Kentucky  The Kentucky 
Reinvestment 
Act (KRA) Kentucky 
Economic 
Development Finance Authority KRS 154.34-010 
et seq.  Tax credit 
The objective is to 
encourage reinvestment in 
Kentucky facilities. Recipients include any business 
engaged in manufacturing at a facility 
located and operating within the Commonwealth on a permanent basis for a reasonable period of time preceding the request for approval.
 
The minimum investment for eligibility 
is $2.5 million. KRA recipients are eligible to 
receive up to a 100 percent  
credit against the Kentucky 
income tax liability generated 
by the project. Ongoing  
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- 146 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Kentucky Incentives for 
Energy 
Independence 
Act (IEIA) Kentucky 
Economic 
Development Finance Authority KRS 154.27-010 
et seq.  Tax rebate and 
other tax 
incentives The objective is to 
encourage projects that are 
likely to increase energy 
independence. Recipients include gasification, 
alternative energy or renewable 
energy facilities including natural gas. 
The program requires a capital 
investment of at least $25 million for an alternative fuel facility using biomass, or an investment of at least $100 million for an alternative fuel facility using coal, as its primary feedstock. A capital investment of at least $1 million is required for a renewable power facility that meets minimum electric output standards 
based upon the power source.  Negotiated incentives cannot 
exceed 50% of the capital 
expenditures. 
The program 
provides reimbursement of sales and use taxes paid on tangible personal property; an income tax credit; and, wage assessment incentives up to 4% of gross wages of each employee whose job was 
created as part of the project.  Ongoing 
Kentucky Kentucky 
Alternative 
Fuel and Renewable Energy Fund (also known as Kentucky New Energy Ventures Fund 
(KNEV) Kentucky Cabinet 
for Economic 
Development KRS 154.20-400 
et seq.  Seed stage 
capital - grants 
and 
investments 
The objective is to support 
the development and 
commercialization of alternative fuel and renewable energy products, processes, and services in 
Kentucky. Recipients include qualified Kentucky-
based companies that use the funds 
for business development activities. 
The program provides grants of 
up to $30,000 and investments 
up to $750,000. Ongoing 
Kentucky Kentucky 
Rural Innovation 
Program Council on 
Postsecondary Education, KRS 
164.6027 et seq.  Seed stage 
capital grants and 
investments The objective is to stimulate 
growth and investment in rural Kentucky based technology driven companies. Recipients include small, innovative 
companies in the fields of bioscience, environmental and energy technologies, health and human 
development, information technology 
and communications, and materials science and advanced manufacturing 
located in rural areas of the state. The program provides up to 
$30,000 in grants, up and to 
$100,000 in investments. Ongoing 
Kentucky Kentucky 
Enterprise 
Fund Council on 
Postsecondary 
Education, KRS 
164.6019 et seq.  Seed stage 
capital grants 
and 
investments The objective is to stimulate 
growth and investment in 
Kentucky based technology 
driven companies. Recipients include small, innovative 
companies in the fields of bioscience, 
environmental and energy technologies, health and human development, information technology and communications, and materials 
science and advanced manufacturing. The program provides up to 
$30,000 in grants, and up to 
$750,000 in investments. Ongoing  
  G/SCM/N/284/USA  
 
- 147 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Kentucky Kentucky 
Business 
Investment 
(KBI) Kentucky 
Economic 
Development Finance Authority (KEDFA), KRS 
154.32 Income tax 
credits and 
wage 
assessments The objective is to promote 
new and existing 
agribusinesses, regional and national headquarters, manufacturing companies, and non-retail service or technology related companies that locate or expand operations in 
Kentucky. Recipients are new and existing 
agribusinesses, regional and national 
headquarters, manufacturing companies, and non-retail service or technology related companies that locate or expand operations in Kentucky. Projects locating in certain counties may qualify for enhanced incentives, eligible by meeting at least one of the three following criteria: (1) counties with an average annual unemployment rate exceeding the state average annual unemployment rate in the five preceding calendar years; (2) counties with an unemployment rate greater than 200 percent of the statewide unemployment rate for the preceding year; and (3) counties identified as one of the sixty most distressed 
counties based on a three part test 
(three-year unemployment, education 
attainment and road quality). The amounts vary. Ongoing  
  G/SCM/N/284/USA  
 
- 148 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Kentucky Kentucky 
Industrial 
Revitalization 
Act (KIRA) Kentucky 
Economic 
Development Finance Authority (KEDFA), KRS 
154.32 Income tax 
credits, 
Kentucky Corporation License Fee credits, and job 
assessment fees
 The objective is to promote 
investments in the 
rehabilitation of manufacturing or agribusiness operations that are in imminent danger of permanently closing or that 
have closed temporarily. Investments in the rehabilitation of 
manufacturing or agribusiness 
operations that are in imminent danger of permanently closing or that have closed temporarily may qualify for tax incentives, where 25 jobs are created or maintained. Investments in the rehabilitation of coal mining and processing facilities that have closed, been temporarily suspended, or severely reduced that employ, or intend to employ, a minimum of 500 persons and have a raw production of at least three million tons from the economic revitalization project facility 
may qualify for tax incentives. 
The program provides income 
tax credits, Kentucky 
Corporation License Fee credits, and job assessment fees for up to ten (10) years limited to seventy-five percent (75%) of the costs of the rehabilitation or construction of buildings and the refurbishing or purchasing of machinery and equipment. When approved by a local taxing jurisdiction, the approved company can levy a 
job assessment fee of up to 
five percent (5%) of the gross wages of each employee subject to Kentucky individual income tax whose job is preserved or created by the approved project. State 
participation is limited to 
four percent (4%), with local participation limited to 
one percent (1%). Ongoing 
Kentucky Kentucky 
Rural 
Economic Development 
Act (KREDA) Kentucky 
Economic 
Development Finance Authority (KEDFA) KRS 154.01-010; 154.22-010 to 154.22-080; 141.310; 141.347; 141.350; and 
141.400 Tax incentives 
The objective is to promote 
new and expanding 
manufacturing projects that 
create jobs. Recipients include new and expanding 
manufacturing projects that create at 
least 15 new full-time jobs in certain 
Kentucky counties. Companies must make a capital investment of at least $100,000 in land, buildings, fixtures, and equipment. The project's real estate must be acquired by the approved company through either the acquisition of title or through a capital 
lease as defined under FASB13. Projects approved under KREDA 
may receive state income tax 
credits and a waiver of a job development assessment fee of 4 percent of the gross wages of each employee whose job is created by the approved project and who is subject to Kentucky's individual income 
tax for up to fifteen years. Ongoing  
  G/SCM/N/284/USA  
 
- 149 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Kentucky Kentucky 
Enterprise 
Initiative Act 
(KEIA) Kentucky 
Economic 
Development Finance Authority (KEDFA) KRS 154.20-200 to 
154.20-216 Sales and use 
tax refund The Kentucky Enterprise 
Initiative Act is a means to 
attract new or encourage expansion of businesses involved in technology, manufacturing or tourism 
activities. Approved companies must make a 
minimum investment of $100,000 in a 
preference zone (former enterprise zone) or $500,000 in other areas in the Commonwealth. All preference 
zones expire 31 December 2007.  KEDFA may grant a refund of 
the sales and use tax paid for 
construction material, building fixtures and R & D equipment purchased for the use in approved projects. 
The total 
funds available per year for all the approved projects are $20,000,000 for building and construction materials and $5,000,000 for research and 
development equipment. Ongoing 
Kentucky Corporate 
Income Tax 
Credit for Use of Kentucky 
Coal Kentucky 
Economic 
Development Finance Authority (KEDFA) KRS 
141.041 Corporation 
income tax 
credit 
The objective is to promote 
the use of coal. Recipients are corporations using coal 
for industrial heat ing or processing. A corporation income tax credit 
is allowed for up to 4.5 percent  
of the value of coal (excluding 
transportation costs) used for industrial heating or processing. The credit is allowed for 10 years following either the installation or conversion to coal burning units. The credit in any year
 
cannot exceed the corporation's income tax liability minus other 
credits. Unused credits cannot 
be carried forward. Ongoing 
Kentucky Biodiesel Fuel 
Tax Credit Kentucky 
Economic 
Development 
Finance Authority (KEDFA) KRS 
141.423 State income 
tax credit The objective is to promote 
the production and use of biodiesel. Recipients are producers or blenders 
of biodiesel fuel or blended biodiesel fuel. A state income tax credit is 
allowed for producers or 
blenders of biodiesel fuel or 
blended biodiesel fuel with a blend of at least 2 percent. Biodiesel or blended biodiesel producers receive a $1 credit per gallon produced or blended. Unused credits cannot be 
carried forward. Ongoing  
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- 150 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Kentucky Kentucky 
Clean Coal 
Incentive Kentucky 
Economic 
Development Finance Authority (KEDFA) KRS KRS 
141.428 Income, or 
public service 
corporation property tax 
credit The objective is to promote 
the use of clean coal 
technologies. Recipients include facilities that are 
reducing emissions of pollutants 
released during electric generation through the use of clean coal 
equipment and technologies The amount of the credit is 
$2.00 per ton of coal used in 
the facility and not already receiving tax credit. Any unused portions of this credit 
may not be carried forward. Ongoing 
Louisiana Biotechnology 
Tax Credit Louisiana 
Department of 
Economic 
Development Tax benefits The objective of the 
program is to promote 
startup biotechnology 
companies. Recipients are start-up biotechnology 
companies. This program provides for a 
sales and use tax exclusion on 
capital expenditures for new research equipment purchased by biotechnology start-up 
companies. Ongoing 
Louisiana Customized 
Computer 
Software Development 
Tax Credit Louisiana 
Department of 
Economic 
Development Tax benefits 
This program promotes 
development of custom 
computer software. Recipients are technology companies. This program phases in a state 
sales and use tax exclusion for 
certain custom computer software over a four-year period. The current 4 percent
 
sales tax rate will decrease 1 percent per year until it 
reaches 0 percent on 7-1-2005.
 Ongoing 
Louisiana Economic 
Development 
Award 
Program Department of 
Economic 
Development Grant This program provides 
grants to public or quasi-
public state entities and 
local governments to finance publicly-owned infrastructure for industrial or business development 
projects. Preference will be given to projects 
located in areas of the state with high 
unemployment levels and to projects intended to expand, improve or provide basic infrastructure supporting mixed use by the company and the surrounding community. No assistance may be provided for Louisiana companies relocating their operations to another labor market area (as defined by the U.S. Census Bureau) 
within Louisiana, except when 
company gives sufficient evidence that it is otherwise likely to relocate out of 
Louisiana. The minimum award request 
size is $25,000. Projects must 
c r e a t e  o r  r e t a i n  a t  l e a s t  1 0  permanent jobs in Louisiana.
 
The portion of the total project 
cost financed by the award may not exceed 90 percent for projects located in parishes with per capita income below the median for all parishes; 75 percent for projects in 
parishes with unemployment 
rates above the statewide average; or 50 percent for all 
other projects. Ongoing  
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- 151 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Louisiana Enterprise 
Zone Program Department of 
Economic 
Development Tax credit The Enterprise  Zone (EZ) 
Program is a JOBS incentive 
program that provides Louisiana Income and Franchise tax credits to a business hiring a minimum number of net new employees. The Enterprise Zone program also provides rebates on applicable state and local sales/use taxes (except where local sales taxes are encumbered toward payment of bond indebtedness or are school taxes), on purchases of building construction materials, machinery, and equipment by businesses that build or renovate 
facilities in Louisiana 
Enterprise Zones. EZs are areas with high 
unemployment, low income or a 
high percentage of residents receiving some form of public assistance. There are 1,670 enterprise zones statewide, in both urban and rural parishes. Job credits are $5,000 for SIC Code Numbers 3721, 3724, 3728, 3761, 
3764, and 3769. The program provides one-time 
tax credit of $2,500 for each 
net new permanent job created for businesses that locate or expand in designated enterprise zones. Credits may be applied against a company's Louisiana state income or corporation franchise tax liability. Sales tax benefits (rebates) are only in effect for the duration of the initial construction period (2 year maximum). The Enterprise Zone program offers double the usual $2,500 tax credits to automotive and airplane 
manufacturers.  Ongoing 
Louisiana Restoration 
Tax Abatement Department of 
Economic Development Tax abatement/
 
reduction The Restoration Tax 
Abatement Program was 
created for municipalities 
and local governments to offer as an incentive to encourage the expansion, restoration, improvement and development of existing commercial structures and owner-occupied residences in Downtown Development Districts, Economic Development Districts, or 
Historic Districts. Buildings must be located in a 
Downtown Developm ent District, an 
Historic District, an Economic 
Development District or be listed on the National Register for Historic 
Places. Property taxes may be abated 
on the amount of
 
improvements to existing structures, for a five year period and may be renewed for 
an additional five years. Ongoing  
  G/SCM/N/284/USA  
 
- 152 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Louisiana University 
Research and 
Development Parks Income and Franchise Tax Exemptions 
and Credits Department of 
Economic 
Development Tax incentives Firms located in university 
research and development 
parks may be granted exemptions for state corporation income and franchise taxes. Firms located in university research and development parks may be granted tax credits against state corporate income and franchise tax liabilities.
 
Such credits, which may be carried forward up to five years, shall not exceed the cost of purchase by the concern of machinery and scientific equipment used 
on the firm's premises. Recipients are firms located in 
university research and development 
parks. 
The total amount of state tax 
rebates and/or exemptions 
granted for any fiscal year shall not exceed thirty (30) percent
 
of the corporate income, franchise and state sales/use tax liability of the firm during the fiscal year preceding the fiscal year for which the exemptions are granted, unless another amount is established 
by contract.  Ongoing 
Louisiana University 
Research and Development Parks Sales and Use Tax Rebates Department of 
Economic 
Development Tax refund Qualified firms located in 
University Research and Developments Parks may be granted rebates for state and/or local sales/use taxes 
on machinery and 
equipment to be used by the applicant, on materials and building supplies to be used in the repair, reconstruction, modification, or construction of facilities and on materials and supplies necessary for or used in the production of the applicant's product.
 
Additionally, sales/use tax rebates may be granted on any other goods and services used or consumed 
by the applicant. Recipients are firms in university 
research and development parks. 
The total amount of rebates of 
local sales/use taxes granted for any fiscal year shall not exceed one hundred percent of the local sales/use taxes 
liability due to that authority 
from the firm during the fiscal year preceding the fiscal year for which the rebates are granted, unless another amount is established by 
contract. Ongoing  
  G/SCM/N/284/USA  
 
- 153 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Louisiana Workforce 
Development 
and Training 
Program Department of 
Economic 
Development Grant This program provides 
funding for customized 
workforce training programs in order to improve the competitiveness and productivity of Louisiana 's workforce and business community and to assist Louisiana businesses in promoting employment stability. Funding for eligible training activities includes:
 
(1) New Employee Training: this subprogram provides training assistance for companies seeking prospective employees who possess sufficient skills to perform the jobs to be 
created by the companies;
 
(2) Workplace-Based 
Retraining. Recipients include Louisiana 
companies expanding within the state 
by an additional loca tion in a new area 
that have been operating less than three years and companies located outside of Louisiana locating a facility 
within the state. The expansion of an existing Louisiana company, by the addition of a new technology or product line, can be considered. Preference will be given to applicants 
in industries identified by the state as target industries, and to applicants located in areas of the state with high 
unemployment levels. The New Employee Training 
award may cover up to 
100 percent of the eligible training costs, not to exceed $500,000. The Workplace-based Retraining award may cover up to 50 percent of the eligible training costs, not to 
exceed $500,000.  Ongoing 
Louisiana Biomedical 
and University 
Research and Development 
Park Programs
 Louisiana 
Department of 
Revenue Income tax 
credit This program provides for 
credits against the 
Louisiana individual income tax to persons who establish resear ch activities 
in either a Biomedical or University Research and 
Development Park. Recipients are located in university 
research and development parks. 
The exemptions or credits can 
equal the cost of machinery 
and scientific equipment used 
on the premises. Ongoing  
  G/SCM/N/284/USA  
 
- 154 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Louisiana Digital Media 
Tax Incentive 
Program Louisiana 
Department of 
Economic 
Development Tax credit The objective is to support 
digital media production in 
Louisiana. Recipients are video game developers.  For projects certified prior to 
2010, income tax credits shall 
be earned at the rate of 20 percent of Louisiana investment for th e first 2 years; 
Income tax credits shall be earned at the rate of 15 percent of the Louisiana investment for the following 2 years of the project; Income tax credits shall be earned at the rate of 10 percent for a 
final 2 years of the project. Ongoing 
Louisiana Rail Rolling 
Stock Tax 
Exemption Louisiana 
Department of 
Revenue Sales and use 
tax exemptions The objective is to attract 
railroad repair facilities to 
Louisiana. Recipients are railroad repair facilities 
in Louisiana that employ at least 
400 people in the state.  State and local sales and use 
tax exemption for rail rolling 
stock sold or leased in 
Louisiana. The amounts vary. Ongoing 
Louisiana Technology 
Commercializa-
tion Tax 
Credits Louisiana 
Department of 
Economic 
Development Tax credit The objective is to support 
investment in technology 
and the commercialization 
of products. Recipients are companies partnering 
with Louisiana universities on new 
products and new technologies. This program provides an 
annual 15 percent tax credit of 
total costs associated with the product development for up to eight years. The Technology Commercialization Tax Credit provides a 40% refundable tax credit for companies that invest in the commercialization of Louisiana technology and a 6% payroll rebate for the creation of new, direct jobs. Ongoing 
Louisiana Sound 
Recording 
Investor Tax 
Credit Louisiana 
Department of 
Economic 
Development Tax credit The Sound Recording 
Investor Tax Credit 
provides a 25% tax credit 
for sound recording projects made in the State of 
Louisiana.  Recipients are individuals engaged in 
recording, tracking and overdubbing of 
music and vocal performances, film 
scores, spoken word  performance, and 
live musical performances.  This program provides a 25% 
tax credit on sound recording 
expenses. Program is subject to 
a cap of $3 million in tax credits per calendar year. Sound recording investor tax 
credits are issued as rebates. Ongoing  
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- 155 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Louisiana Alternative 
Fuel Vehicle 
Incentives Louisiana 
Department of 
Natural Resources Tax credit The objective is to support 
the purchase of alternative 
fuel vehicles. Recipients are consumers purchasing 
alternative fuel vehicles, alternative 
fuel refueling equipment, or 
performing AFV conversions. Revised Statute RS 47:6035 
offers a state income tax credit 
for 50% of the incremental cost of purchasing a factory-equipped AFV, 50% of the cost for converting a vehicle to alternative fuels, and 50% of the cost for alternative fuel refueling equipment. For the purchase of an original equipment manufacturer (OEM) AFV, if the taxpayer is unable to determine the incremental cost of the vehicle relating to the use of alternative fuel, a credit of the lesser of 10% of the cost of the vehicle or $3000 
may be claimed. Ongoing 
Louisiana Purchases of 
Qualified New Recycling Manufacturing or Processing 
Equipment Louisiana 
Department of 
Natural Resources Tax credit 
The objective is to support 
purchases of new recycling manufacturing or 
processing equipment. Recipients are purchasers of new 
recycling manufacturing or processing 
equipment. A taxpayer who purchases 
qualified new recycling manufacturing or process equipment and/or qualified service contracts shall be entitled
 
to a credit against any income and corporation franchise taxes imposed by the state in an amount equal to twenty percent of the cost of the new recycling manufacturing or process equipment and/or qualified 
service contract. Ongoing  
  G/SCM/N/284/USA  
 
- 156 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Louisiana Ad Valorem  
Natural Gas 
Tax Credit Louisiana 
Department of 
Revenue Tax credit The objective is to promote 
natural gas held, used, or 
consumed in providing natural gas storage services or operating natural gas 
storage facilities. Recipients are natural gas storage 
services or natural gas storage 
facilities. R.S. 47:6006 allows a 
refundable credit
 
against corporate income or 
corporate franchise tax for 100 percent of the ad valorem
 
taxes paid to political 
subdivisions in Louisiana on  
natural gas held, used, or consumed in providing natural gas storage services or operating natural gas storage 
facilities. Ongoing 
Louisiana Gasoline & 
Special Fuel 
Taxes for Commercial 
Fisherman Louisiana 
Department of 
Revenue Tax credit RS 47:297 allows a credit in 
an amount equal to the 
state gasoline and motor fuels taxes and special fuels taxes paid to operate or propel a commercial fishing 
boat. Recipients are commercial fishing 
boats. An amount equal to the state 
gasoline and motor fuels taxes 
and special fuels taxes paid to operate or propel a commercial 
fishing boat. Ongoing 
Louisiana Business 
Retention and 
Modernization Tax Credit 
Program Louisiana 
Department of 
Economic 
Development Tax credit 
The Business Retention and 
Modernization Tax Credit 
program was created to induce businesses to remain in Louisiana and to modernize existing 
operations. Recipients are manufacturers who 
increase the efficiency or capacity of 
their facility by at least 10% and show that without the investment in modernization the facility would be a high risk for closure in the foreseeable future or employer s with multi-state 
operations and an established competitive capital project with an 
approved investment of at least 
$5 million. Eligible employers may earn 
certified tax credits at a rate of 
1 percent over a five year period, for a total of 5 percent
 
of the amount of the certified expenditures, subject to the program's cap of $10 million in 
tax credits per program year. Ongoing  
  G/SCM/N/284/USA  
 
- 157 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Louisiana Urban 
Revitalization 
Tax Credit Louisiana 
Department of 
Economic 
Development Tax credit The Urban Revitalization 
Tax Incentive Program was 
established to stimulate economic development and create new jobs in urban and rural communities by providing tax incentives to
 
small businesses that locate their principal office and work sites in a Historically Underutilized Business 
(HUB) Zone. Recipients are small businesses that 
locate their principal office and work 
sites in a Historically Underutilized Business (HUB) Zone. Small businesses must obtain HUB Zone approval from the local governing authority and must employ staff that reside in or adjacent to the HUB Zone, receive some form of public assistance prior to employment, or are unemployable by lacking in basic 
skills. The program provides a 
$5,000 credit per net new job 
and will qualify the business to participate in the federal Workforce Inve stment Act 
Program through the Louisiana 
Workforce Commission. Ongoing 
Louisiana Industrial Tax 
Exemption Louisiana 
Department of 
Economic 
Development Tax credit The Louisiana Industrial 
Ad Valorem  Tax Exemption  
Program (ITEP) offers an 
attractive tax incentive for manufacturers within the state. The program abates, up to ten years, local property taxes (Ad Valorem ) on a 
manufacturer's new investment and annual capitalized addi tions related 
to the manufacturing site. Businesses must be classified as a 
manufacturer or related to the 
manufacturing project in order to receive the benefits of the ITEP program. ITEP is only available for activities related to manufacturers. 
The program can be used by 
manufacturers new to Louisiana and is also available to existing manufacturers in Louisiana with new investments and miscellaneous capital 
additions to existing facilities. The program provides 
abatement of local property 
taxes ( Ad Valorem ) on a 
manufacturer's new investment and annual capitalized additions related to the manufacturing 
site for up to 10 years. Ongoing 
Louisiana Motion Picture 
Investor Tax 
Credit Louisiana Motion 
Picture Tax 
Incentive Act Tax credit The objective is to make 
projects more financially viable to be filmed in Louisiana. The Act provides a tax credit incentive 
for qualified Louisiana-based productions organized under an LLC and using local banks and residents.  This program creates a 
transferable tax credit equal to 30% of the investment greater 
than $300,000 for all Louisiana 
based production expenses. Ongoing  
  G/SCM/N/284/USA  
 
- 158 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Louisiana New Markets 
Tax Credit Louisiana 
Economic 
Development Tax credit The New Markets Tax Credit 
program encourages 
investment in urban and rural low-income areas to help finance community development projects, stimulate economic growth 
and create jobs. Recipients are private-sector investors 
who make qualified equity 
investments in Community 
Development Entities, or CDEs. Private-sector investors receive 
credit against federal income 
taxes. The program allows individual and corporate taxpayers to receive a credit against federal income taxes for making qualified equity investments in Community Development Entities, or CDEs. Credits can be obtained every year the investment is held, for up to seven years of the credit period. Equity investments in low- to moderate-income areas may qualify for a 39% federal tax credit available through a special federal allocation for the Louisiana Gulf Opportunity Zone. Qualifying projects may leverage the federal program 
through an additional 25% 
state tax credit (64% total 
credit).  Ongoing 
Maine Biofuels 
Production 
Incentive Maine Revised 
Statutes Title 36 
Section 5219-X Tax credit The objective is to increase 
the production of biofuels. Recipients are producers of biofuels for 
use in motor vehicles. There is a state income tax 
credit of $0.05 per gallon for 
the commercial production of biofuels for use in motor vehicles or otherwise used as a 
substitute for liquid fuels.  Ongoing 
Maine Tax Increment 
Financing 
(TIF) District Department of 
Economic and 
Community 
Development Property tax 
rebate A Tax Increment Financing 
(TIF) District is an area 
within a municipality that is designated as a development district to allow the municipality to financially support a business development program using the revenue stream of new property 
taxes. Recipients are municipalities and 
facilities in TIF districts. 
The maximum term for a TIF 
district is 30 years, except in 
instances where the municipality issues bonds to finance a project, in which case 
the maximum term is 20 years.
 Ongoing  
  G/SCM/N/284/USA  
 
- 159 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maine High 
Technology 
Investment 
Tax Credit Department of 
Economic and 
Community 
Development Tax credit The objective is to promote 
businesses engaged in 
high-tech activities. Recipients are businesses primarily 
engaged in high-tec h activities that 
include the design, creation, and production of computer software, computer equipment, supporting communications components and other accessories that are directly associated with computer software equipment; it also includes the provision of Internet or advanced 
telecommunications services. The credit amount is equal to 
the adjusted basis of eligible 
equipment placed in service in Maine less any lease payments received during the taxable year; the credit cannot reduce the tax liability to less than the preceding tax year's liability after the allowance of any credits, and it cannot reduce the tax liability in the current year below zero; unused portions of the credit may be carried forward five years; the credit cannot exceed $100,000 in any one year; income must be increased by any credit base amount claimed as a business 
expense. This credit cannot be used in tandem with the 
Business Equipment Tax 
Reimbursement. Ongoing 
Maine Sales Tax 
Exemptions - Biotechnology Department of 
Economic and 
Community 
Development Tax incentives 
The objective is to 
encourage the development of biotechnology. Recipients are businesses engaged in 
a biotechnology application. The amounts vary. Ongoing  
  G/SCM/N/284/USA  
 
- 160 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maine Maine 
Technology 
Institute Maine Technology 
Institute Grants The objective is to support 
the commercialization of 
new technology-related products and services that will create and support sustainable, high-quality 
jobs for Maine people.  Maine Technology Institute (MTI) will 
provide research & development 
money to companies and non-profit research organizations in the State of Maine to support the commercialization of new technology-related products and services that will create and support sustainable, high-quality jobs for Maine people. Awards are made on a competitive basis and support efforts in any of the state's seven targeted technology areas: Advanced Technologies for Forestry and Agriculture, Aquaculture and Marine Technology, Biotechnology, Composite Materials Technology, Environmental Technology, Information Technology, and Precision 
Manufacturing Technology. All MTI programs require a 1:1 
cash match, and are awarded 
based on scientific or technical merit, commercial feasibility, and potential for economic
 
impact to the State. MTI offers three awards programs. 
These 
awards are considered on an on-going basis: 1) Development Awards are competitive awards of up to $500,000 per project and are awarded twice a year; 2) Seed Grants, awarded four times per year, are competitive grants of up to $10,000 per project to support very early activities for product development, commercialization, or business 
planning and development; 
3) Cluster Enhancement Awards are competitive grants for up to $100,000 for collaborative projects that will stimulate and support the formation and growth of technology businesses and their 
infrastructure.  Ongoing  
  G/SCM/N/284/USA  
 
- 161 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maine  Pine Tree 
Development 
Zones (PTDZ) Department of 
Economic and 
Community 
Development Tax incentives Maine offers qualified 
businesses in 
manufacturing, financial services, and targeted technology sectors significant tax advantages for locating in one of Maine's newly designated 
Pine Tree Zones.  Recipients are certified businesses 
which locate in a PTDZ. Certified businesses which 
l o c a t e  i n  a  P T D Z  m a y  b e  
eligible for the following benefits for up to 10 years: 1) 100 percent exemption from Corporate Income Tax Credit for 5 years and 50 percent
 
credit for the second 5 years,  
2) 80 percent reimbursement 
of its employees' state personal income tax withholdings, 3) 100 percent sales tax exemption on purchases of qualified building materials and personal property, 4) access to other state and local incentive programs. Detailed information is available online at http://www.mainebiz.org/why_
maine/pine_tree_zones.asp. Ongoing 
Maryland Businesses 
that Create New Jobs Tax 
Credit State Department 
of Assessments 
and Taxation Tax credit 
The objective is to promote 
new jobs. Businesses located in Maryland that 
create new positions and establish or expand business facili ties in the state 
may be entitled to a tax credit. 
The 
program is only available in certain 
counties. The business must create at least 25 new positions as part of a new or expanded business facility in Maryland (5,000 square feet or more).
 
Businesses located in smaller counties (population of 30,000 or less) must 
create at least ten new positions. The credits are calculated as 
a percentage of the property tax liability on the new or expanded portion of the facility.
 
Those percentages are as follows: 1st and 2nd tax years: 52%
 
3rd and 4th tax years: 39%  
5th and 6th tax years: 26%  
Remaining tax years: 0%  
Credit against the personal or corporate income tax, or the insurance premiums tax:
 
1st and 2nd tax years: 28%  
3rd and 4th tax years: 21%  
5th and 6th tax years: 14%  
Remaining tax years: 0% Ongoing  
  G/SCM/N/284/USA  
 
- 162 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maryland Biofuels 
Production 
Credits Renewable Fuels 
Promotion Act of 
2005 Tax credit The objective is to promote 
ethanol and biodiesel 
production. Recipients are ethanol and biodiesel  
producers. Ethanol and biodiesel 
producers may apply to the Renewable Fuels Incentive Board for ethanol and biodiesel production credits. To be eligible for the credits, the producer must first apply to the Board in order 
to receive certification as a producer.  Ethanol production credits are 
as follows: a) $0.20 per gallon 
of ethanol produced from small grains, and b) $0.05 per gallon of ethanol produced from other agricultural products. The Board may not certify ethanol production credits for more than a total of 15 million
 
gallons per calendar year, of which at least 10 million gallons must be produced from small grains. Biodiesel production credits are as follows: a) $0.20 per gallon of biodiesel produced from soybean oil (the soybean oil must be produced in a facility or through expanded capacity of a facility that began operating after 
31 December 2004), and 
b) $0.05 per gallon for biodiesel produced from other feedstocks (including soybean oil produced in a facility that began operating on or before 
31 December 2004). Ongoing 
Maryland Biotechnology 
Investment 
Tax Credit Department of 
Business and 
Economic 
Development Tax credit This tax credit program 
offers incentives for 
investment in seed and early stage, pr ivately held 
biotech companies.  Maryland's Biotechnology Investment 
Tax Credit program provides income 
tax credits equal to 50% of an eligible investment for investors in a Qualified Maryland Biotechnology Company. The credit is offered on a first come first 
serve basis. The value of the credit is equal 
to 50% of an eligible 
investment made in a qualified Maryland biotechnology company during the taxable 
year up to $250,000.  Ongoing  
  G/SCM/N/284/USA  
 
- 163 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maryland Clean Energy 
Incentive Tax 
Credit Maryland Energy 
Administration Tax credit The objective is to promote 
the use of certain 
renewable energy sources or waste materials to 
produce electricity. Businesses that use certain renewable 
energy sources or waste materials to 
produce electricity that is sold to an unrelated person may be entitled to an income tax credit. The business must produce electricity during the tax year using primarily qualified energy resources (see Internal Revenue Code §45) which includes any solid, non-hazardous, cellulosic  waste material 
that is segregated from other waste materials and is derived from:
 
Forest-related resources, including mill residues (except sawdust and wood shavings), forest thinning, slash, or brush, but excluding old-growth timber; Waste pallets, crates, and dunnage, landscape or right-of-way trimmings;
 
Agricultural sources (orchard tree 
crops, vineyard, grain, legumes, 
sugar, and other crop by-products or 
residues). The credit is 0.85 cents for 
each kilowatt-hour of electricity 
produced at a Maryland facility using qualified energy resources during the 5-year period after the facility is 
originally placed in service. Ongoing 
Maryland Sales Tax 
Exemption to 
Film/Video 
Producers Maryland Film 
Office Tax exemption The objective is to 
encourage production of 
films in the state. Recipients are qualified feature, 
television, cable, commercial, 
documentary, music video, etc. 
projects. The program provides an 
exemption from 5 percent state 
sales tax on property and services used in connection 
with filming activity. Ongoing 
Maryland Wage Rebate 
Program Maryland Film 
Office Wage rebate The objective is to 
encourage production of 
films in the state. Recipients or the film and television 
industry. The program provides rebates 
of 50 percent of up to $25,000 
in earnings per employee on any production spending more than $500,000 in the State of Maryland. Wages for employees earning more than $1 million
 
will not be eligible. Ongoing  
  G/SCM/N/284/USA  
 
- 164 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maryland  Challenge 
Investment 
Program Department of 
Business and 
Economic Development 
(DBED) Equity 
This program provides 
financing for seed-stage 
companies to cover a portion of the initial costs associated with bringing 
new products to market. Requirements include: 
- 
The business must have no more 
than 25 employees and annual sales 
of less than $1 million.  
- A minimum 1:1 co-investor match is 
required.  
- Applicants are limited to high tech 
companies whose principal place of 
business is located in Maryland.  
- The company must remain in 
Maryland for at least three years.  Initial investments are made up 
to $50,000, with incremental 
investments to a maximum of $150,000. These incremental investments are awarded based upon the client's performance and the client's ability to achieve milestones set by the Investment Financing Group staff at the time of the initial closing. Investment decisions are based on the project's potential return on investment, market potential, experience and credibility of the management team, and impact on the Maryland economy. Investment decisions are also based on the strength of the technology (e.g., patents, 
highly proprietary 
developments preferred).
 
Companies receiving a Challenge investment must pay a 2 percent royalty on revenues in excess of $500,000 for a period of ten years. The firm must also pay a one percent
 
royalty on equity raised in excess of $500,000. 
The 
royalty payments are capped at three times the Challenge 
investment received.  Ongoing  
  G/SCM/N/284/USA  
 
- 165 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maryland  Enterprise 
Investment 
Fund Maryland 
Department of 
Business and Economic Development 
(DBED) Equity 
This program makes direct 
equity investments in 
emerging technology companies with patented or proprietary products or manufacturing processes and a marketing strategy in place. 
The Enterprise 
Investment Fund works with emerging companies to move them into their next stage of development as a 
viable business. Requirements include: 
- Applicants must be in a technology 
industry. Areas of technology include biotechnology, telecommunications, information technology, life sciences and advanced materials. 
- 
The applicant must agree to maintain 
its principal place of business in 
Maryland for five years. 
- A sophisticated investor may be a 
venture capital firm, a corporate strategic investor, or other individuals seen as knowledgeable 
about the industry segment. The amount of investment 
ranges from $150,000 to 
$500,000. Enterprise investments are generally in the form of equity, but it may be another type, e.g. debt issues, as initiated by the lead investor. 
To be considered for 
either program, a company must submit a full business plan and meet the criteria 
listed.  Ongoing 
Maryland  Enterprise 
Zone Tax 
Credits Maryland 
Department of 
Business and Economic Development 
(DBED) Tax credit Enterprise zones in the 
state offer an attractive 
location alternative for industrial and commercial businesses. Areas within enterprise zones that meet more stringent standards of eligibility may be declared 
focus areas. Businesses located in a Maryland 
Enterprise Zone may be eligible for 
income tax credits and real property tax credits in return for job creation and investments made in the zone. Twenty-eight enterprise zones and two focus areas are located in the 
state.  
This program provides real 
property tax credits; income 
tax credits; Enhanced Job Creation Tax Credits; priority access to Maryland's financing programs. Enhanced Focus Area Benefits include real property tax credits; personal property tax credits; income tax credits. In addition to 
30 state-designated zones, 
Maryland has three Federal Empowerment Zone areas that have enterprise zone status. 
These zones represent different 
mixes of industrial and commercial activity that will meet the circumstances and preferences of new or 
expanding businesses. Ongoing   
  G/SCM/N/284/USA  
 
- 166 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maryland  Job Creation 
Tax Credit Department of 
Business and 
Economic Development 
(DBED) Tax credit Maryland's Job Creation Tax 
Credit (JC
TC) program 
provides income tax credits to businesses that create new jobs to encourage them to expand or relocate 
in Maryland.  Recipients must create at least 60 new 
qualified positions; the number of 
positions is reduced to 30 positions if they are "high wage" and reduced to 25 positions if the business locates in a JCTC priority funding area. The new or expanded facility must be engaged in an eligible activity defined as primarily engaged in: manufacturing, transportation or communications, agriculture, forestry, fishing or mining, a public utility, warehousing, research, development, or testing, biotechnology, computer programming, information technology or other computer related services, central financial, real estate or insurance services, the operation of central administrati ve offices or a 
company headquarters, business 
services firms (only located in a "JCTC 
Priority Funding Ar ea"). A business 
may also be engaged in the operation of entertainment, recreation, cultural or tourism related activities in a multi-use facility located within a revitalization area if the facility generates a minimum of 1,000 new full-time equivalent filled positions in a 
2-year period.  In most cases, the credit is 
2.5 percent of annual wages for 
all newly created, full-time 
jobs, subject to a limit of 
$1,000 per new job. In a state enterprise zone, a federal empowerment zone, or a Maryland Department of Housing and Community Development designated neighborhood, the credit is increased to five percent of annual wages for all newly created full-time jobs, subject to a limit of $1,500 per new job. 
The credit earned by a 
qualified business entity may not exceed $1 million per credit 
year. Terminated 
1 January 
2014  
  G/SCM/N/284/USA  
 
- 167 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maryland  Maryland 
Economic 
Adjustment 
Fund (MEAF) Department of 
Business and 
Economic Development 
(DBED) Loan MEAF was established as a 
non-lapsing revolving fund 
to make loans to new or existing companies in communities suffering dislocation due to defense adjustments to enable the companies to modernize their manufacturing operations, develop commercial applications for technology, or enter into and compete in new 
economic markets • Applicants must demonstrate credit 
worthiness, the ability to repay the 
obligation, and the inability to obtain financing on affordable terms 
through normal lending channels.  
• State designated eligible locations 
include Baltimore City and Baltimore, Howard, Anne Arundel, Harford, Queen Anne's, Somerset, Worcester, Dorche ster, Allegany 
and Washington counties.  
• A loan may not be used to relocate 
jobs from one commuting area to 
another.  The program is administered in 
accordance with the guidelines 
imposed by the Federal Government's Economic Development Act (EDA). The maximum amount of the loan to any one borrower is 
$500,000. Ongoing  
  G/SCM/N/284/USA  
 
- 168 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maryland  Maryland 
Economic 
Development Authority and Assistance Fund 
(MEDAAF) Department of 
Business and 
Economic Development 
(DBED) Mixed financing 
The objective is to provide 
assistance to the business 
community in priority areas.  To qualify for assistance from 
MEDAAF, applicants are restricted to 
businesses located within a priority funding area and an eligible industry 
sector. There are five financing 
capabilities offered. The specific 
program determin es the level 
and type of financial assistance provided. Significant Strategic Economic Development Opportunities: A project that 
provides eligible industries with a significant economic development opportunity on a statewide or regional level. Local Economic Development Opportunity: A business that provides a valuable economic development opportunity to the 
jurisdiction in which the 
business is located and is a priority for the governing body of that jurisdiction. Direct Assistance to Local Jurisdictions 
or MEDCO: DBED may provide 
financial assistance to a local 
jurisdiction for local economic 
development needs. Regional or Local Revolving Loan Fund: Grants to local jurisdictions to help capitalize local revolving loan funds. Special Purposes Loan: This loan targets specific funding initiatives that are deemed critical to the state's economic health and 
development. (e.g., Day Care). 
 Ongoing  
  G/SCM/N/284/USA  
 
- 169 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maryland  One Maryland 
Economic 
Development 
Tax Credits Department of 
Business and 
Economic Development 
(DBED) Tax credit 
The objective is to 
encourage economic 
development projects in distressed counties of the 
state. The business project must be located 
in a "qualified distressed county:" 
Baltimore City or Allegany, Caroline, Dorchester, Garrett , Somerset or 
Worcester County. 
The business entity 
must be primarily engaged at the facility in one or more eligible industries: manufacturing, agriculture, testing, computer programming, mining, fishing, research, computer-related services, transportation,
 
forestry, development, information technology, central insurance services, biotechnology, communications, company headquarters, central financial services, business services, public utility, central administrative offices, central real  estate services, 
warehousing, filmmaking and resort/recreational business. 
The 
business must incur eligible costs and 
create at least 25 new qualified positions. Counties meeting the definition of a "qua lified distressed 
county" are subject to change and 
should be verified by DBED. Businesses can qualify for up to 
$5.5 million in tax credits under 
the One Maryland Tax Credit Program. A qualified business entity may claim both a start-up tax credit and a project tax credit. 
Tax credits may be 
claimed against state income, insurance premium,  or financial 
institution franchise tax.
 
Project tax credits of up to $5,000,000 are based on qualifying costs and expenses incurred by the business entity in connection with the acquisition, construction, rehabilitation, installation, and equipping of an eligible economic development project. The business entity must incur 
at least $500,000 in eligible 
project costs and must create at least 25 new qualified positions.  Start-up tax credits of up to $500,000 are based on a business' cost to furnish and equip a new location for ordinary business functions and to move to a qualified distressed county from outside Maryland. (50 qualified new positions are required to qualify 
for the full $500,000 credit.)  Ongoing 
Maryland Neighborhood 
Business 
Development 
Program Department of 
Housing and 
Community Development 
(DHCD) Loans 
The Neighborhood Business 
Development Program 
provides flexible gap financing through loans to 
small businesses. Recipients are small businesses 
starting or expanding in locally-
designated revitalization areas 
throughout the state. Loans ranging from $25,000 to 
$500,000 are provided to small 
businesses at below-market interest rates. Loans and grants are also made to non-profit organizations whose activities contribute to a broader 
revitalization effort. Ongoing  
  G/SCM/N/284/USA  
 
- 170 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Maryland Maryland 
Cellulosic 
Ethanol R&D 
Tax Credit Department of 
Business and 
Economic Development 
(DBED) Tax credit 
The objective is to promote 
research and development 
in cellulosic ethanol 
technology. Recipients are businesses that incur 
qualified cellulosic ethanol technology 
research and development expenses in 
Maryland. The amount of the income tax 
credit is 10% of the "qualified 
research and development expenses" paid or incurred by an individual or business during the previous tax year for investment in cellulosic ethanol technology with a limit of 
$250,000. Ongoing 
Massachusetts Economic 
Development 
Incentive Program 
(EDIP) Massachusetts 
Office of Business 
Development Tax credit Economic Development 
Incentive Program (EDIP) is 
a tax incentive program designed to foster full-time job creation and stimulate business growth throughout the Commonwealth. Participating companies may receive state and local tax incentives in exchange for full-time job creation, retention, and private 
investment commitments. Recipients are businesses in 
designated economic target areas. Incentive tax credits can range 
up to 10% and in certain cases 
up to 40%. 
There is also a 10% 
abandoned building tax deduction available in certain 
cases. Ongoing 
Massachusetts Investment 
Tax Credit Massachusetts 
Office of Business 
Development Tax credit The Massachusetts 
Investment Tax Credit (ITC) offers a three-percent credit for qualifying businesses against their Massachusetts corporate excise tax. The 
credit is to be used for the 
purchase and lease of qualified tangible property used in the course of doing 
business. Recipients are manufacturing 
corporations, certain research and development corporations, and corporations engaged primarily in agriculture or commercial fishing shall be allowed a credit for tangible 
personal property that is leased 
pursuant to an operating lease. Registered manufacturers also 
receive personal property tax exemptions, sales & use tax exemption, Research & Development Tax Credit and Single Sales Factor apportionment. Ongoing  
  G/SCM/N/284/USA  
 
- 171 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Massachusetts Seafood Loan 
Program Mass Development Loan The Seafood Loan Program 
was created to enhance the 
competitiveness of Massachusetts seafood processing industry. 
The 
program provides direct loans for fixed asset financing needs including the purchase of land, buildings, equipment and for the construction or renovation of facilities.
 
Funds cannot be used for revolving working capital or 
for the purchase of vessels. 
 Recipients are the seafood processing 
industry. The maximum amount is 
$200,000, with a 10-year term 
for real estate loans and a 7-year term for equipment loans. Loans may be amortized for a maximum of 20 years and have a fixed or floating interest 
rate at prime plus a premium. Ongoing 
Massachusetts Seafood 
Revolving 
Loan Fund Massachusetts 
Development 
Finance Agency 
(MassDevelopment)  Loan/Non-
traditional 
financing The Seafood Revolving Loan 
Fund provides financing in 
cooperation with private lenders, to fishing vessels 
and shore side facilities.  Recipients are the seafood industry.
 
To be eligible, a business must 
demonstrate that it has been adversely affected by the federal fishing regulations enacted to rebuild 
the depleted stocks of cod, haddock and flounder. The fund is capitalized through a grant from the Economic Development Administration with 
matching funds provided by 
MassDevelopment.  The loan fund uses two types of 
financing. The first is a micro 
loan with a max of $50,000 to assist businesses that are unable to secure traditional bank financing. 
The second 
loan provides gap financing of up to $100,000. Loans have a fixed rate of 8 percent for the 
initial lending period. Under the 
terms of the grant, business must be located in Barnstable, Bristol, Nantucket, Norfolk, Plymouth or Suffolk counties.
 
Start-up ventures are not 
eligible. Ongoing  
  G/SCM/N/284/USA  
 
- 172 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Massachusetts Emerging 
Technology 
Fund MassDevelopment Loan The Emerging Technology 
Fund provides loan 
guarantees to leverage private debt financing for specialized research and development or 
manufacturing facilities. Recipients are technology companies.
 
Two types of projects are eligible for 
financing: 1) The fund can be used to leverage private financing for the construction of state of the art manufacturing, research and development facilities. 2) The fund can be used to provide matching grants to universities and private institutions for advanced research and development of new and emerging technologies in 
the Commonwealth. The maximum guarantee 
amount is $1,500,000 or 
50 percent participation of the aggregate debt, whichever is 
less. 
The maximum loan 
amount for facilities is $2,500,000 or 33 1/3 percent
 
participation of the aggregate debt, whichever is less. 
The 
maximum loan amount for equipment is $500,000 or 33 1/3 percent pa rticipation of 
the aggregate debt, whichever 
is less. Ongoing 
Massachusetts Jobs Creation 
Incentive 
Payment Housing and 
Economic 
Development Grant Qualifying biotechnology 
and medical device 
manufacturing companies are eligible to receive incentive payments for new 
job creation. The jobs incentive payment for newly 
created manufacturing jobs is 
available to corporations engaged primarily in the research, development, production or provision of biotechnology, or manufacturers engaged in the production of products for a medical device manufacturing business primarily engaged in manufacturing medical or surgical 
instruments, surgical appliances or 
supplies, or electro-medical, electrotherapeutic or irradiation 
apparatus. A qualifying biotechnology or 
medical device manufacturing 
company that creates 10 or more eligible jobs in the Commonwealth during a single calendar year shall be entitled to an incentive payment equal to 50 percent of the eligible job's salary multiplied by the applicable Ma ssachusetts 
income tax rate of the newly 
hired persons. The jobs incentive payment will be paid in three equal installments in each of the following 
three years. 
Terminated 
during 
reporting 
period.  
  G/SCM/N/284/USA  
 
- 173 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Massachusetts Massachusetts 
Motion Picture 
Tax Incentive Massachusetts 
Department of 
Revenue Tax credit/tax 
exemption The objective is to 
encourage film production 
within the State. The recipients are in the film industry. The program provides the 
following tax benefits: 
20 percent tax credit based on total payroll in state; 25 percent tax credit based on production expenses in state, as long as half shot in state or half expenses spend in state. 
Tax credits carry forward 
5 years or can be sold. If state production spending is over $250,000 sales tax exempt. 
Total tax credits per production 
capped at $ 7million. Ongoing 
Massachusetts Massachusetts 
Clean Energy 
Center - Commonwealth
 
Hydropower Green Jobs Act of 
2008 Grants The objective is to increase 
the output of the 
Commonwealth's hydropower assets by providing grants for ecologically appropriate projects that can be implemented quickly and 
efficiently. This program is generally limited to 
projects that can demonstrate a high 
likelihood of qualifying for the Massachusetts Renewable Energy 
Portfolio Standard. Grants are capped at the lesser 
of $600,000 or 50% of actual 
costs, or $1 per incremental kilowatt hour per year. Grants for feasibility studies are capped at the lesser of $40,000 
or 80% of actual costs. Ongoing 
Massachusetts Massachusetts 
Clean Energy Center - Commonwealth
 
Commercial Wind Green Jobs Act of 
2008 Grants and 
loans This program encourages 
the development of responsibly sited commercial electric generating facilities that 
employ wind energy 
technologies. Provides funding for site assessments, wind resource assessments, feasibility studies and development activities including 
interconnection. Recipients are landowners and new 
wind project developers for land-based projects that are greater than 2MW and cannot be net metered. The wind project must have three turbines or 
more. Applicants can include private 
and public entities such as federal, 
state and local governments. Benefits include up to $55,000 
in grants per project for feasibility studies. Up to $250,000 in unsecured loans bearing interest at the Prime 
Rate plus 2 percent for 
development activities. A cost 
share is required. Ongoing  
  G/SCM/N/284/USA  
 
- 174 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Massachusetts Massachusetts 
Clean Energy 
Center - Commonwealth
 
Wind Community 
Scale Initiative
 Green Jobs Act of 
2008 Grants This program encourages 
the installation of wind 
projects, including the in-depth study of the feasibility and the design and construction of eligible 
wind projects . Eligible projects are those proposed by 
any residential, commercial, industrial, 
institutional or public entity in Massachusetts. The nameplate capacity of the proposed energy system must be greater than or equal to 100kW, and the project's utility meter must be grid connected. Projects must show that at least 50 percent of the renewable energy produced will be used behind the meter or assigned through the net metering provisions of the Green Communities Act based on annual 
production and usage estimate. Grants vary based on size and 
other characteri stics of the 
wind project. Non-public entities have a 20 percent cost share requirement associated 
with the grant.  Ongoing 
Massachusetts Massachusetts 
Clean Energy 
Center - Investments in 
Job Creation Green Jobs Act of 
2008 Financing 
This program encourages 
growth capital investments 
that support the expansion of a clean energy company's operations in 
Massachusetts. Recipients are clean energy companies 
that demonstrate significant 
job 
creation and economic development in 
the Commonwealth. The investment structure and 
amount depends on the 
applicant's growth trajectory 
and geography. Ongoing 
Massachusetts Massachusetts 
Clean Energy Center - Investments in the Advancement 
of Technology Green Jobs Act of 
2008 Financing 
This program promotes 
venture capital equity investments in promising early-stage Massachusetts clean energy companies that are developing and commercializing 
technologies that contribute 
to the advancement of various clean energy or energy efficient 
technologies. Recipients are early-stage clean 
energy companies that are contributing to the advancement of one or more of a list of clean energy or energy efficient technologies, including solar photovoltaic, solar t h e r m a l ,  w i n d  p o w e r ,  g e o t h e r m a l ,  biofuels and hydrogen. 
This program provides seed 
venture investments up to $500,000 in the form of a suitable equity instrument, depending on the applicant's 
circumstance. Ongoing  
  G/SCM/N/284/USA  
 
- 175 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Massachusetts Massachusetts 
Clean Energy 
Center - Catalyst 
Program Green Jobs Act of 
2008 Grants 
The objective is to support 
the demonstration of the 
commercial viability of clean energy technologies. The aim of the funding is not to perfect the technology but to develop it to a point where its features can be shown so that additional commercialization funding 
can be obtained.  Eligible applicants must be a principal 
investigator with technology disclosed 
to a host institution located in 
Massachusetts. 
The maximum award is 
$40,000. Ongoing 
Massachusetts The 
Commonwealth  
Solar II Rebate 
Program II Massachusetts 
Clean Energy 
Center Rebates Commonwealth Solar II 
provides rebates for 
homeowners and businesses in Massachusetts who install solar photovoltaics (PV).
 
Rebates are granted through a non-competitive application process for the installation of PV projects by professional, licensed contractors. For all systems, rebates are 
calculated by multiplying 
the per watt incentive (base incentive plus adders) times the nameplate capacity of the system, up to 5 kilowatts (kW); non-residential projects are eligible for rebates only if their total capacity is under 
10kW.  Recipients include various commercial, 
industrial, non-profit and government 
entities.  Benefits are as follows: 
(1) Residential: up to $8,500 
per/yr (with all extra incentives except for the disaster relief incentive); (2) Commercial: $4,250 (per host customer).
 
The per watt incentives are 
capped at 5KW per project, and are measured by energy production capacity and not 
actual production. Ongoing 
Michigan Border County 
Incentives Michigan Economic 
Development 
Corporation Tax abatement The objective is to provide 
incentives to businesses in 
border counties. Recipients are businesses that locate 
in a county that borders another state 
or Canada. The program provides 100% 
personal property tax 
abatement on new investment. Ongoing  
  G/SCM/N/284/USA  
 
- 176 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Michigan Industrial 
Facility Tax 
Exemption (IFTE) 
Certificates Michigan Economic 
Development 
Corporation Tax incentives Industrial property tax 
exemption certificates are 
used to spur renovation and expansion of aging manufacturing plants and 
new plant construction. Recipients are high-tech companie s. Exemptions are approved by 
local units of government and 
issued by the state, reducing property tax on buildings, machinery and equipment by roughly 50 percent for new facilities and 100 percent for renovation projects. 
They are 
available for up to 12 years.  Ongoing 
Michigan Industrial 
Property Tax 
Abatement (P.A. 198 of 
1974) Michigan Economic 
Development 
Corporation Tax abatement Property tax incentives are 
available to eligible 
businesses to renovate or expand aging manufacturing plants or to 
build new plants. Recipients are eligible businesses 
engaged in renovating or expanding 
aging manufacturing plants or building 
new plants. This program can reduce 
property taxes (real and 
personal) for up to 12 years. For an obsolete plant or machinery that is being replaced or restor ed this results 
in a 100 percent exemption from the property tax on the value of the improvement. The Industrial Facilities Tax (IFT) on a new plant and/or machinery and equipment is computed at half the local property tax millage rate, plus the 6-mill statewide education tax. This 
amounts to a reduction in 
property taxes of 
approximately 50 percent.  Ongoing  
  G/SCM/N/284/USA  
 
- 177 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Michigan MEGA High-
Tech Tax 
Credits Michigan Economic 
Development 
Corporation Tax credit The objective is to promote 
the development of high-
tech businesses in both traditional and emerging industries by providing a tax credit against the Michigan Business Tax (MBT) and assist in the diversification of Michigan's 
economy. The following business activities that 
qualify under the statutory high-
technology definition are as follows:  
Advanced computing used in the design and development of computer hardware and software, data communications, information technologies and film and digital media production; Advanced materials; Biotechnology; Electronic device technology; Engineering or laboratory testing related to the development of a product; Technology that assists in the assessment or prevention of threats or damage to the environment; Medical device technology; Product research and development; Advanced vehicles, which is technology involved in the research and development of electric, 
hybrid or alternative energy vehicles; 
Tool and die manufacturing; Digital 
media; Music production; Film and 
video Under the MBT Act, the statute 
allows a qualified high 
technology business to collect 200% of the sum of the payroll and health care benefits for the first three years of the credit, multiplied by the personal 
income tax rate. Ongoing 
Michigan Michigan 
Emerging 
Technologies 
Fund (METF) Michigan Economic 
Development 
Corporation Grant The objective is to expand 
funding opportunities for 
Michigan technology based companies in the federal innovation research and 
development arena. Recipients must be a Michigan 
Company. The company may not have 
more than two small business Phase II federal grants within the previous five years. The company may receive no more than two ETF awards per 12 month period. Technology Sectors: Life Sciences, Homeland Security and Defense, Advance automotive manufacturing and materials, 
Alternative Energy. The ETF will match 25% of 
phase I BIR/STTR awards up to 
$25,000. The ETF will match 25% of Phase II small business 
awards up to $125,000. Ongoing  
  G/SCM/N/284/USA  
 
- 178 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Michigan MEGA Rural 
Job Creation 
Tax Credits Michigan Economic 
Development 
Corporation Tax credit The objective is to respond 
to interstate competition for 
company expansions and relocations. 
This program 
provides a refundable tax credit against the Michigan Business Tax (MBT) to companies expanding or relocating their operations 
in Michigan. Rural MEGA tax credits are available to 
companies in counties with 
populations less than 90,000. The job creation requirement for a Rural MEGA are five new jobs by the first year of the credit and 25 new jobs by the fifth year of the credit, as determined by MEGA, along with the maintenance of 
the base employment level. Each credit may be awarded for 
up to 20 years and up to 
100 percent of an amount equal to the salaries and wages and employer-paid health care benefits multiplied by the 
personal income tax rate. Ongoing 
Michigan Michigan 
Incentive Pass  Michigan Film Office Tax rebate 
The objective is to 
encourage film production 
within the state. The recipient is the film industry. There is a graduated scale for 
rebates based on spending in 
state: $200,000-$1million (12 percent); $1million-$5million (16 percent); $5million-$10million (20 percent); more than $10million (20 percent on first 
$10 million spent). Ongoing 
Michigan  Michigan 
Manufacturing 
Diversification 
Strategy Michigan Economic 
Development 
Corporation Grant The objective is to (1) help 
400 manufacturing firms 
navigate through the diversification process during the program's first year; (2) assist 100 firms in achieving quality systems certification in four new opportunistic markets, 
(3) showcase Michigan's 
manufacturing talent at national events, (4) create an online matchmaking database to connect Michigan manufacturers to national original equipment manufacturers (OEMs) and, most importantly, (5) realize $1 billion in new multi-year contracts upon completion of the program's 
first year.  Recipients are growing industry 
sectors: Alternative Energy (Wind 
Focus); Defense & Homeland Security; 
Aerospace; Medical Devices.  U p  t o  $ 1 0 , 0 0 0  i n  a  m a t c h i n g -
funds grant may be used for re-
training of workers and re-
positioning of the company. Ongoing  
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- 179 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Michigan Michigan 
Smart Zones Michigan Economic 
Development 
Corporation Mixed The objective is to stimulate 
the growth of technology-
based businesses and jobs by aiding in the creation of recognized clusters of new and emerging businesses, including those primarily focused on commercializing ideas, patents, and other opportunities surrounding university or private research institute R&D 
efforts. The SmartZone program has identified 
11 locations throughout the State of 
Michigan with the necessary resources to nurture technology business growth ranging from research and development with universities to entrepreneurial training. 
The Smart 
Zones are in: Ann Arbor/Ypsilanti (University of Michigan), Battle Creek (Western Michigan University), Detroit (Wayne State University), Grand Rapids (Grand Valley State University/Van Andel Institute), Houghton/Hancock (Michigan 
Technological University), Kalamazoo 
(Western Michigan University), Lansing/E. Lansing (Michigan State University), Mt. Pleasant (Central Michigan University), Muskegon (Grand Valley State University), 
Oakland County (Oakland University), 
and Pinnacle Aeropark. Business accelerator services 
include, but are not limited to: 
Business development 
mentoring Networking events 
Business feasibility studies 
Business planning Entrepreneurial training Grant writing Incubator and wet lab space Management recruitment Market analysis Product development Small Business Innovation Research (SBIR) assistance Small Business Technology Transfer (STTR) assistance Technology assessments Technology mining Venture capital preparation and 
introductions Ongoing  
  G/SCM/N/284/USA  
 
- 180 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Michigan The Michigan 
NextEnergy 
Authority 
(MNEA) Michigan 
Department of 
Treasury Tax incentives The objective is to 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 are taxpayers engaged in 
research, development, or 
manufacturing of alternative energy technology and certified as eligible by 
the MNEA. Taxpayers engaged in research, 
development, or manufacturing 
of alternative energy technology and certified as eligible by the MNEA may claim a nonrefundable 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 SBT.  The 
personal 
property tax exemption applies to
 
taxes levied  
after 31  
December 2002, and
 
before 1 January 
2013. 
Michigan Urban Land 
Assembly 
Program Michigan Economic 
Development 
Corporation Loan The Urban Land Assembly 
Program provides low 
interest loans to cities to e n a b l e  t h e m  t o  p u r c h a s e  land for economic development projects.
 
Funds can be used to purchase industrial property or property in a downtown 
development authority. Recipients are projects located in cities 
that have experienced a local 
unemployment rate more than 70 percent of the annual average state unemployment rate; a growth in local population that is less than 75 percent
 
of the state's population growth rate; or a change in local state equalized value that is less than 50 percent of 
the state's five-year average. Amounts are determined on a 
case-by-case basis. Ongoing  
  G/SCM/N/284/USA  
 
- 181 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Michigan Anchor District 
Credit Michigan Economic 
Development 
Corporation Tax credit This program is designed to 
diversify Michigan's 
economy while creating 
significant value chain jobs.  Recipients must be a qualified 
taxpayer that was designated by 
MEGA as an anchor company within the last five years and that has influenced one or more qualified suppliers or customers to open, locate, or expand their business and conduct business activity within a 10-mile radius of the anchor company at a 
site-specific facility. A qualified taxpayer can claim a 
credit against the MBT equal to 
t h e  s u m  o f  u p  t o  5 %  o f  t h e  taxable value of each qualified supplier's or customer's taxable property that was located within the 10-mile radius of the qualified taxpayer and that was subject to collection under the General Property Tax Act, for up to five years, as determined 
by MEGA. Ongoing 
Michigan MEGA Defense 
Contracting 
Michigan Business Tax 
Credit Michigan Economic 
Development 
Corporation Tax credit Defense Contracting MBT 
Tax Credits are designed to 
diversify Michigan's economy and to create significant value chain jobs. 
This credit will assist 
companies in closing the gap with out-of-state bidders as well as assist firms with their first bid efforts to increase the number of companies 
involved in government 
contracting Recipients are Michigan businesses 
which have successfully won a federal 
contract from either the Department of Defense, Department of Energy, or 
Department of Homeland Security. Defense MBT Credits are 
available for up to 7 years and 
the credit is taken against the MBT for jobs created by the company and federal 
procurement contract. Ongoing 
Michigan MEGA 
Retention Credit Michigan Economic 
Development Corporation Tax credit 
The objective is to assist 
Michigan companies that 
are considering a business 
closure. Companies retaining at least 50 new 
full-time jobs at 150% of Federal 
minimum wage and investing at least 
$50,000 per retained employee may receive the credit as determined by the Michigan Economic Growth 
Authority.  Depending on the overall 
investment, each credit may be 
awarded for up to 20 years and 
up to 100 percent of the wages and employer-paid health care benefits multiplied by the personal income tax rate. The percentage is determined on the amount of the investment per job with a minimum investment per 
retained job of $50,000. Ongoing  
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- 182 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Michigan Michigan Film 
Production 
Credit Michigan Film 
Office Tax credit The objective is to 
encourage film production 
within the state. The recipient is the film industry. Th e  f i l m  p r o d u c t i o n  c r e d i t  i s  a  
refundable, assignable tax 
credit of up to 42% of the amount of a production company's expenditures (depending upon type) that are incurred in producing a film or other media entertainment 
project in Michigan. Ongoing 
Michigan MEGA High-
Tech Job 
Creation Tax 
Credits Michigan Economic 
Growth Authority Tax credit The objective is to promote  
high quality economic 
growth and job creation.  Recipients are employers in 
electronics, communications, medical 
science, film and media production. Each credit may be awarded for 
up to 20 years and 100 percent  
of the incremental SBT liability 
and/or personal income tax attributable to the project.
 
Beginning March 2000, the application fee was increased to $5,000 for companies applying for MEGA tax credits. 
This fee is 
collected at the time the company submits its final application for a credit. In addition, a one-time only administrative fee of 1/2 of one percent of the estimated 
value of the incentive will be 
collected. 
This fee is payable at 
the time the company is certifying its eligibility to receive awards and is limited to 
no more than $100,000. Ongoing  
  G/SCM/N/284/USA  
 
- 183 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Michigan The 21st 
Century Jobs 
Fund Michigan Economic 
Development 
Corporation Grants and 
loans The objective is to spark 
new investment, creating 
high-tech companies and 
jobs to diversify the 
economy by investing in basic research at universities and non-profit research institutions, applied research, university technology transfer, and the commercialization of products, processes, and 
services. Under this program, there is a 
preference for proposals that can 
contribute to the development of economic diversification or the creation of employment opportunities in Michigan. The four competitive-edge technologies are: Life sciences, alternative energy, advanced automotive, manufacturing and materials, homeland security and defense. Also supported are advanced computing or electronic device technology, design, engineering, testing, diagnostics, or product research and development related to any of the four competitive-edge 
technologies. 
There have been annual 
appropriations of $75 million  
for FY2009-10 
through FY2014-15. Ongoing 
Michigan Brownfield Tax 
Incentives Michigan Economic 
Development 
Corporation Tax credit The objective is to promote 
the redevelopment of 
brownfield sites. An eligible property must be 
designated in a locally approved brownfield plan created under the Brownfield Redevelopment Financing Act. If the property is located in a Qualified Local Governmental Unit, it can qualify as contaminated, blighted 
or functionally obsolete. If not located 
in a Qualified Local Governmental Unit, then the property must be contaminated and defined as a 
"facility." Credits are available for up to 
12.5% of eligible investments, or up to 20% for certain Urban Development Area Projects as designated by the Michigan Economic Growth Authority 
Board.  Ongoing 
Michigan Centers of 
Energy 
Excellence 
Program Michigan Economic 
Development 
Corporation Grants The objective is to promote 
the development, 
acceleration and sustainability of energy 
sectors in Michigan. Grants through this program can only 
be awarded to for profit companies 
that show that they promote new and developing industry sectors in the energy field in the state, where the state has a competitive advantage and where there are barriers to the commercialization of technology within the new and developing industry 
sector.  Thirty million dollars 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.  Ongoing  
  G/SCM/N/284/USA  
 
- 184 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Michigan Michigan 
Emerging 
Technologies 
Fund Michigan Economic 
Development 
Corporation Grants The objective is to expand 
funding opportunities for 
Michigan technology based companies in the federal 
innovation R&D arena. Th e  r e c i p i e n t s  m u s t  b e  a  M i c h i g a n  
company or have its principal place of 
business in Michigan prior to the disbursement of funds. Qualifying technology sectors include: life sciences; homeland security and defense; advance automotive, manufacturing and materials; 
alternative energy. This program provides Small 
Business Innovation 
Research/Small Business 
Technology Transfer awards up 
to $125,000. Ongoing 
Michigan Personal 
Property Tax 
Relief in Distressed 
Areas Michigan Economic 
Development 
Corporation Tax exemption 
This program allows 
distressed communities, 
county seats and certain border county communities to abate personal property taxes on new investments made by eligible 
businesses. Recipients are eligible businesses that 
locate in a border county and receive 
local approval. 
The business must 
locate in a local governmental unit that is served by at least four of the following services: water, sewer, 
police, fire, trash or recycling. The local community and the 
business negotiate the length 
of abatement for the new 
personal property tax.  Ongoing 
Michigan Renewable 
Energy 
Renaissance 
Zones Michigan Economic 
Development 
Corporation Tax exemption The objective is to assist in 
the development of a strong 
renewable energy industry 
in Michigan. Zones can be located anywhere in 
Michigan. 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.  Ongoing 
Michigan Alternative 
Fuel 
Development Property Tax 
Exemption Michigan Compiled 
Laws 207.552 and 
207.803 Tax exemption Certain property tax 
exemptions apply to 
industrial property which is used for, among other purposes, high-technology activities or the creation or 
synthesis of biodiesel fuel.  High-technology activities include 
those related to advanced vehicle 
technologies such as electric, hybrid, or alternative fuel vehicles and their 
components. In order to qualify for the tax exemptions, an industrial facility exemption certificate for the property must be obtained from the State Tax Commission.  The amount varies. Ongoing  
  G/SCM/N/284/USA  
 
- 185 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Minnesota Angel Tax 
Credit Minnesota 
Department of 
Employment and Economic 
Development Tax credit 
This program provides a 
25-percent tax credit for 
investments in qualified small emerging high technology businesses, particularly those businesses in a high-technology field and businesses using new 
proprietary technology. Recipients are emerging high-
technology businesses. 
This program provides a 25% 
tax credit for investments in 
qualified small emerging high 
technology businesses. Ongoing 
Minnesota Border Cities 
Enterprise 
Zone Program Minnesota 
Department of 
Employment and Economic 
Development Tax credit 
This program provides 
business tax credits to 
qualifying businesses that are the source of investment, development, and job creation or retention in the Border-Cities Enterprise Zone cities of Breckenridge, Dilworth, East Grand Forks, 
Moorhead, and Ortonville. Recipients are businesses located in 
certain border-city enterprise zones. The amounts vary. Ongoing 
Minnesota Emerging 
Entrepreneurs 
Fund Minnesota 
Department of Employment and Economic 
Development Grant 
The Emerging 
Entrepreneurs Fund primarily supports micro-enterprises and small businesses with fewer than 50 employees, targeting minority- and women-
owned businesses and 
those located in economically distressed 
areas. Recipients are enterprises located in 
distressed areas. EEF funds may total up to 
$150,000 per loan and must be matched on at least a one-to-one basis. Participating lenders are encouraged to structure loan proposals to achieve at least a 5:1 leverage of program 
funds. EEF funds may be used 
for start-up costs, working capital, business procurement, franchise fees, equipment, inventory, as well as the purchase, construction renovation, or tenant improvements of an eligible place of business that is not for passive real estate investment. Financing of existing debt is not 
permitted. Ongoing  
  G/SCM/N/284/USA  
 
- 186 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Minnesota Farm 
Machinery 
Sales and Use Tax 
Exemptions Minnesota 
Department of 
Revenue Tax exemption 
The Farm Machinery Sales 
and Use Tax Exemption 
exempts qualifying new and used farm machinery from 
sales tax. Recipients are farm machinery 
producers. New and used farm machinery 
is exempt from sales tax. To 
qualify for the exemption, the machinery must meet the definition of farm machinery and must be used directly and principally in agricultural 
production. Ongoing 
Minnesota Job 
Opportunity 
Building Zones 
(JOBZ) Minnesota 
Department of 
Employment and Economic 
Development Tax exemption Job O pportunity Building 
Zone (JOBZ) initiative
 
provides local and state tax 
exemptions to qualified companies that start up or expand in targeted areas of Greater Minnesota. The purpose is to seek out places where favorable conditions exist for restoring productivity to under-used and unproductive properties through development, redevelopment, reclamation 
or recycling. Recipients are businesses located in 
certain designated job-zones. 
The JOBZ program offers tax 
exemptions by expanding or 
locating within one of the Job Opportunity Building Zones.
 
Exemptions may be to:  
Corporate franchise tax, Income tax for operators or investors, including capital gains tax, Sales tax on goods and services used in the zone if the goods and services were purchased during the duration of the zone, Property tax on commercial and industrial improvements but not on land, Wind energy production tax, 
Employment tax credit for high 
paying jobs. Actual benefits are determined by the exact nature of the business expansion 
activity.  Until end
 
2015 
Minnesota Mining 
Production 
Materials Sales and Use Tax 
Exemptions Minnesota 
Department of 
Revenue Tax exemption 
The program provides sales 
and use tax exemptions 
that apply to purchases by the iron mining industry, including the production of taconite and natural iron 
ore. Recipients include the iron mining 
industry. Capital equipment means 
machinery and equipment that:
 
the buyer or lessee uses in 
Minnesota primarily to manufacture, fabricate, mine, or refine a product for retail sale; and is essential to the 
integrated production process.  Ongoing  
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- 187 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Minnesota SEED Capital 
Investment 
Credit 
Program Minnesota 
Department of 
Employment and Economic 
Development Tax incentive 
The SEED Capital 
Investment Program 
provides tax incentives for investing in innovative business, located in the Minnesota border cities of Breckinridge, Dilworth, East Grand Forks, Moorhead, 
and Ortonville. Recipients include businesses located 
in certain border cities. Investors may receive a 
45 percent tax credit on their 
investment, up to $112,500 per year. The credit is non-refundable and may be carried forward up to 
four years. Ongoing 
Minnesota Snowbate, 
Minnesota's 
Production 
Incentive Minnesota Film 
and TV Grant Snowbate is a production 
incentive that provides a 
reimbursement of up to 25 percent of production costs for qualifying productions that spend in excess of $5,000,000 in Minnesota within 12 months 
of project certification. Recipients include film production 
companies.  U p  t o  2 5 %  o f  q u a l i f i e d  
expenditures, above the line 
talent (non-resident) will be included as an eligible rebate cost (cap $100K per person), and a production that spends m o r e  t h a n  $ 1 M  i n  M N  w i l l  automatically qualify at 25% and will be audited by an independent auditor paid for by 
MN Film and TV. Ongoing 
Mississippi Job Protection 
Grant Mississippi 
Development 
Authority Grant The objective is to provide 
funding to "at risk" industries in the state to help them retain jobs and 
improve their productivity. Recipients are Mississippi businesses, 
manufacturers, warehouses, distribution centers, R&D facilities, telecomm and data processing
 
businesses, national or regional headquarters that have operated in the state for at least 3 years and have l o s t  j o b s  o r  a r e  a t  r i s k  o f  l o s i n g  j o b s  due to outsourcing Grant amounts depend on the 
amount of investment the business is making in its operations; grants cannot be for more than 50% of the project; busi nesses must 
provide a 50% match  Ongoing 
Mississippi Existing 
Industry 
Productivity 
(EIB) Loan Mississippi 
Development Authority Loan This program provides loans 
to manufacturers that have 
operated in the state for at 
least 2 years to help them retain jobs and improve productivity. Loan funds can be used to finance long-term fixed assets.
 
Businesses utilizing loan funds cannot reduce e m p l o y m e n t  b y  m o r e  t h a n  
20%. Recipients are manufacturing 
businesses that have operated in 
Mississippi for at le ast 2 years; local 
governing authorities may also apply for a loan to assist a manufacturing 
enterprise in their areas. Loan amounts range from 
$250,000 to $2 million. Ongoing  
  G/SCM/N/284/USA  
 
- 188 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Mississippi Appalachian 
Regional 
Commission 
(ARC) Grant Mississippi 
Development 
Authority/ Appalachian Regional Commission 
Mississippi Office Grant ARC grants support 
business development, 
education and job training, infrastructure, community development, housing and transportation-related projects. MDA and the Mississippi ARC office work collaboratively with local planning and development districts (PDDs), economic development groups, communities, and other state agencies to identify eligible projects that address the needs of Mississippi's 24 ARC 
counties.  Recipients are businesses and other 
entities located in  ARC's Mississippi 
region. The amounts vary. Ongoing 
Mississippi Delta Regional 
Authority 
(DRA) Grant Mississippi 
Development Authority (in conjunction with local planning and development 
districts, economic 
development organizations, and other state 
agencies) Grant DRA grants are designed to 
support economic and community development related to public infrastructure, business development and 
entrepreneurship, and 
workforce training. MDA works with the DRA and other local, regional, and state partners to develop eligible projects to address the needs of the 
45 Mississippi DRA counties. Recipients are businesses and other 
entities located in DRA's Mississippi 
region. The amounts vary. Ongoing 
Mississippi Aerospace 
Initiative 
Incentive 
Program Mississippi 
Development 
Authority/ Mississippi Department of 
Revenue Tax exemption 
The objective is to 
encourage aerospace-
related businesses to locate  
or expand in Mississippi and create jobs for state 
residents. Recipients are companies that 
manufacture, assemble, or provide 
research, development, or training services in the aerospace industry, invest at least $30 million, and create 
at least 100 new jobs.  This program provides a 
10-year exemption from 
income and franchise tax and a sales and use tax exemption from the beginning of the project until 3 months after the 
start of commercial production.
 Ongoing  
  G/SCM/N/284/USA  
 
- 189 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Mississippi Airport Cargo 
Charges Tax 
Credit Mississippi 
Department of 
Revenue Tax credit The objective is to 
encourage the use of 
Mississippi airport facilities. Recipients are businesses that have 
their U.S. headquarte rs in Mississippi, 
employ at least 5 new full-time employees at the headquarters and invest at least $2 million in real or 
personal property. This program provides an 
income tax credit equal to the 
import or export cargo charges paid for receiving into a state airport, aircraft marshalling or handling fees and aircraft landing fees. The amount of the credit depends on the number of people employed by the 
business in the state. Ongoing 
Mississippi Clean Energy 
Initiative 
Incentive 
Program Mississippi 
Development 
Authority/ Mississippi Department of 
Revenue Tax exemption The objective is to 
encourage clean energy 
component manufacturers to locate or expand in 
Mississippi. Recipients are companies that 
manufacture systems or components 
used in the generation of renewable or alternative energy, invest at least $50 million, and create at least 250 
jobs in the state. This program provides a 
10-year exemption from 
income and franchise tax and a sales and use tax exemption from the beginning of the project until 3 months after the 
start of commercial production.
 Ongoing 
Mississippi Data Center 
Incentive 
Program Mississippi 
Development 
Authority Tax exemption The objective is to 
encourage data centers to 
l o c a t e  o r  e x p a n d  i n  
Mississippi. To qualify as a data center enterprise 
the company must store, manage, 
process or manipulate data; must create at least 50 new jobs paying 150% of the average state wage and 
invest at least $50 million. This program provides a sales 
and use tax exemption for all 
computing equipment and software used by companies certified as data centers by MDA; new and replacement 
equipment are eligible. Ongoing  
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- 190 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Mississippi Growth and 
Prosperity 
Program (GAP) 
Incentives Mississippi 
Development 
Authority/ Mississippi Department of 
Revenue Tax exemption 
The objective is to 
encourage development in 
economically challenged areas of the state. 
The GAP 
Program designates certain counties as GAP counties and provides certain tax incentives to eligible businesses that locate or expand facilities in these areas. 
To be designated as 
a GAP county, a county must have an unemployment rate that is 200% of the state's annual unemployment rate or must h a v e  3 0 %  o r  m o r e  o f  i t s  population below the 
federal poverty rate. To qualify for GAP incentives, a 
company must locate in a GAP-
designated county and must create and maintain at least 10 new jobs; manufacturers, processors and companies that assemble, store, warehouse, service, distribute or sell any product or good, including agricultural products, R&D enterprises, and other industries as determined on a case-by-case basis by MDA may 
qualify. This program provides state 
income tax, franchise tax and 
property tax exemptions for up to 10 years, as well as a sales and use tax exemption on all equipment and machinery purchased during initial construction or the expansion 
of an approved facility. Ongoing 
Mississippi Health Care 
Industry Zone Incentive 
Program Mississippi 
Development Authority/ Mississippi Department of Revenue Tax exemption 
The objective is to 
encourage health care-related businesses to locate or expand in health care industry zones in Mississippi 
to increase health care 
access and encourage the creation of high-quality jobs 
in the state. Businesses must be located in certain 
health care zones in the state and must be located within 5 miles of a hospital with acute care beds; in addition, businesses  must be engaged 
in certain health care-related activities 
and must create 25 new jobs or invest 
$10 million. This program provides: a sales 
and use tax exemption from the date the business is certified by MDA until 3 months after the facility is completed; 
an accelerated,  10-year state 
income tax depreciation deduction; and a property tax benefit for projects with an investment of more than $10 million or a 10-year ad valorem  tax exemption, at 
the city or county's discretion.  Ongoing  
  G/SCM/N/284/USA  
 
- 191 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Mississippi Jobs Tax 
Credit Mississippi 
Department of 
Revenue Tax credit The objective is to 
encourage job creation 
within the state. Most business types, including 
manufacturers, processors, 
distributors and wholesalers, may qualify; certain other business types may qualify upon receiving a designation from MDA; businesses must create between 10 and 20 jobs, depending on the county in which they are located, to be eligible for this 
credit. Equal to a percentage of payroll 
for each newly created job, the 
Jobs Tax Credit ranges from 2.5% to 10% of payroll, depending on where in the state the business is located.
 
The credit is available for 
5 years and is taken in years  
2-6 after jobs are created. The 
credit can be used to offset up to 50% of a business's state 
income tax liability Ongoing 
Mississippi Motion Picture 
Production 
Incentive 
Program Mississippi 
Development 
Authority/ Mississippi Department of 
Revenue Rebate 
The objective is to promote 
motion picture production in 
the state. Recipients include motion picture 
production companies certified by the 
Mississippi Development Authority that expend at least $50,000 in base 
investment or payroll in Mississippi. This program provides a cash 
rebate equal to 25% of the 
production company's base investment expended in the state, 25% of non-resident payroll and 30% of state 
resident payroll.  Ongoing 
Missouri  Missouri 
Qualified Fuel 
Ethanol 
Producer Fund  Missouri 
Department of 
Agriculture and Missouri Department of 
Revenue Grant 
The objective is to promote 
in-state, cooperatively 
owned biofuels production to increase homegrown production of ethanol and 
biofuels. Producers must be at least fifty-
one percent owned by agricultural 
producers actively engaged in agricultural production for commercial 
purposes in state. Ethanol incentives include a 
payment of 20 cents per gallon 
for the first 12.5 million and 5 cents per gallon for the next 
12.5 million gallons. Ongoing  
  G/SCM/N/284/USA  
 
- 192 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Missouri Missouri 
"Build" 
Program Department of 
Economic 
Development/ Missouri Development 
Finance Board Tax Credit Missouri Business Use 
Incentives for Large-Scale 
Development (BUILD) provides a financial incentive for the location or expansion of larger 
business projects. The program provides Missouri state 
income tax credits to eligible 
businesses in the amount of debt 
service payments for bond debt related to a portion of project costs.
 
Eligible businesses are:  
(1) Manufacturing, processing, assembly, research and development, agricultural processing or services in interstate commerce which will invest a minimum of $15 million in capital improvements for a project and create at least 100 new jobs within three years. (2) Office projects (regional, national or international headquarters, telecommunications operations, computer operations, insurance companies or credit card billing and processing  centers) are also 
eligible if the capital improvements 
exceed $10 million and at least 500 
new jobs are created within three years. Retail, health or professional services, intra-state relocations or replacement facilities 
are not eligible. Beyond the income tax credits, 
the political subdivision 
benefiting from the project or other local entities must commit significant local incentives. Such incentives may include tax abatement, discounted utility fees or others. Minimum bond issue:
 
$500,000. Ongoing  
  G/SCM/N/284/USA  
 
- 193 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Missouri Real Property 
Tax Increment 
Allocation Redevelopment
 
(TIF) Department of 
Economic 
Development Loan Tax increment financing can 
b e  u s e d  i n  a n y  c i t y  o r  
county in the State of Missouri. 
This program, 
which provides incentives for investment in areas to be redeveloped, rehabilitated or revitalized, helps small communities finance the construction of necessary public improvements, such as sewers and roads. 
To 
encourage such development, real property tax revenues and 50 percent of tax revenues are diverted into a special allocation fund which can be used to defray 
redevelopment costs. 
The 
tax revenues diverted to the fund are attributed to the increased valuation of improvements made to real property within the designated areas. Upon the implementation of TIF for a particular area, up to 100 percent of the increased amount of real property taxes and 50 percent of other taxes generated by new development in the area (primarily sales tax) are set aside in a Special Allocation Fund. These funds may be used by the municipality or a private developer for Redevelopment Project 
Costs. Recipients include businesses in an 
area, as defined by a municipality, 
that benefits from the improvements.
 
There are no particular limitations on 
district boundaries, except that the area must be determined by the city o r  c o u n t y  t o  b e  b l i g h t e d  o r  a  conservation area. Certain blighted areas of municipalities with approved plans and projects to receive appropriated amounts, from the newly created Missouri supplemental tax increment financing fund, of up to 50 percent of "new state revenues," defined as either 1) state sales taxes, except those which are constitutionally dictated, School District Trust Fund taxes, sales and use taxes on motor vehicles, trailers, boats and outboard motors, and future sales taxes 
earmarked by law, or 2) state income 
tax withholding. An aggregate annual appropriation of new state revenues for super redevelopment areas is limited to $15 million. 
The duration of 
redevelopment pro jects shall not 
exceed 23 years. The 2005 Legislative Session increased program cap to 
$32 million. The amounts vary.  Ongoing  
  G/SCM/N/284/USA  
 
- 194 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Missouri Wine and 
Grape 
Production Tax Credit 
Program Department of 
Economic 
Development Tax credit 
The objective is to attract 
business into the state. Recipients are vineyards and wine 
producers. This program provides state 
income tax credit to an 
individual, partnership or corporation in an amount equal to 25 percent of the purchase price of all new equipment and materials used directly in the growing of grapes or the production of wine in Missouri.
 
The program cap is $8 million. Ongoing 
Missouri Development 
Tax Credit Department of 
Economic 
Development Tax credit The objective is to facilitate 
a business project in order 
to create jobs. Priority projects are businesses 
primarily engaged in manufacturing, 
service, processing and assembly that pay wages above the area average and include benefits. Other types of projects may be considered for approval if tax credits remain near the end of the fiscal year. Project must be located in or qualify as a blighted or 
conservation area. The amounts vary. Credits 
authorized under this program 
are limited to $4 million per 
fiscal year. Ongoing  
  G/SCM/N/284/USA  
 
- 195 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Missouri Enhanced 
Enterprise 
Zones Department of 
Economic 
Development Tax credit The Enhanced Enterprise 
Zone Program is a 
discretionary program offering state tax credits and local real property tax abatement to Enhanced Business Enterprises. The purpose is to provide tax credits to new or expanding businesses in a Missouri 
Enhanced Enterprise Zone. An eligible project must be located in a 
Missouri Enhanced Enterprise Zone.
 
Enhanced Enterprise Zones are 
specified geographic areas designated by local governments and certified by the Department of Economic Development (DED). Zone designation is based on certain demographic criteria, the potential to create sustainable jobs in a targeted industry and a demonstrated impact on local industry cluster development.
 
Individual business eligibility will be determined by the zone based on creation of sustainable jobs in a targeted industry or demonstrated impact on local industry cluster development. Gambling establishments, retail trade, and food and drinking places are prohibited 
from receiving the state tax credits.
 
Service industries can be eligible if a 
majority of their annual revenues will be derived from services provided out 
of the state.  State tax credits will be an 
amount authorized by DED 
based on the number of new 
jobs/payroll and new capital 
investment that the project creates. 
Th e  r e a l  p r o p e r t y  t a x  
abatement is determined by the sponsoring community and may be between 50 percent
 
and 100 percent of the real property improvements for up to 25 years. 
Tax credits issued 
under this program are limited 
to $24 million annually. Ongoing 
Missouri Film 
Production Department of 
Economic 
Development Tax credit This program provides tax 
incentives to facilitate film 
production in Missouri. State tax credits are issued to a 
qualified film production company that 
has been pre-approved by the Department of Economic 
Development. Tax credits are issued for up to 
35 percent of the amount 
expended in Missouri for production or production-related activities. Annual 
program cap is $4.5 million. Ongoing  
  G/SCM/N/284/USA  
 
- 196 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Missouri Rebuilding 
Communities Department of 
Economic 
Development Tax credit The objective is to stimulate 
business activity in 
Missouri's "distressed communities" by providing tax credits to eligible businesses that locate, relocate or expand their business within a distressed 
community.  A recipient must have more than 
75 percent of its employees at the 
facility in the distressed community; have fewer than 100 employees total at all facilities nationwide; and primarily engage in manufacturing, biomedical technology, medical devices, scientific research, animal research, computer software design or development, computer programming, 
telecommunications or a profession. Eligible new or relocating 
businesses may choose either a 
40 percent equipment tax credit or 40 percent income tax liability tax credit and the employees may receive a 1.5 percent employee tax credit. Eligible businesses already located in a distressed community may be eligible for a 25 percent equipment tax 
credit.  Ongoing 
Missouri Film 
Production Tax 
Credit Sections 135.750, 
RSMo Tax credit This program provides tax 
incentives to facilitate film 
production in the state. The film industry is the recipient. This program provides up to 
50 percent state income tax 
credit on company expenditures in the state for companies spending over $300,000 in state. Up to 
$1million available per project. Ongoing 
Missouri Missouri 
Quality Jobs Missouri 
Department of 
Economic 
Development Tax credit This program provides tax 
incentives to facilitate job 
creation in the state when the company offers wages equal to or greater than the average county wage in which the facility is located or the state average wage.
 
Company must have a 
health care benefit and 
assume 50% or greater of the health care premium 
cost per individual. An eligible business must create a 
minimum number of new jobs at the 
project facility based on the type of project: Small/Expanding businesses -
 
Rural areas: 20 or more new jobs within two years; 40 or more new jobs within two years in non-rural areas.
 
Technology businesses - (classified by N A I C S )  1 0  o r  m o r e  n e w  j o b s  w i t h i n  
two years; High Impact Business –
 
100 or more new jobs within 
two years of the first hire and the first hire within one year of project 
approval. Program cap: $80 million; 
withholding benefit unlimited. Ongoing  
  G/SCM/N/284/USA  
 
- 197 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Montana Ethanol 
Facility Tax 
Exemption Montana Code 
Annotated 15-6-
138 Tax exemption The objective is to support 
ethanol production. Recipients are manufacturers of 
ethanol. All manufacturing machinery, 
fixtures, equipment, and tools 
used for the production of ethanol from grain during the course of the construction on an ethanol manufacturing facility and for 10 years after initial production of ethanol from the facility are exempt 
from taxation. Ongoing 
Montana Film 
Production 
Refundable 
Tax Credit Montana Film 
Office/Dept. 
Revenue Tax credit The objective is to provide 
tax incentives to attract film 
production in the state. Recipient is the film industry. This program provides a 14% 
refundable tax credit for 
Montana crew and talent salaries, 9% refundable tax credit on production related expenditures in Montana, exemption from 7% Accommodation Tax for production companies staying longer than 30-days at the 
same hotel.  Ongoing 
Montana Property Tax 
Abatements Department of 
Revenue Tax abatement If approved by local 
governing bodies, an existing value added industry that expands to include value-added equipment is entitled to receive a decrease in the 
tax rate on value-added 
machinery and equipment.  Recipients include companies with 
expanding "Value-Added" machinery 
and equipment. The amount varies. Ongoing  
  G/SCM/N/284/USA  
 
- 198 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Nebraska Community 
Improvement 
Financing (CIF)  Department of 
Economic 
Development Loan Community Improvement 
Financing is Nebraska's 
version of Tax Increment Financing (TIF). This is a
 
method of financing public improvements associated with a private development project in a blighted area by using the projected increase in the property tax revenue which will result from the 
private development. Revenue bonds can be issued to 
finance all or part of a site's public 
pre-construction im provements. Public 
improvements include land purchase, clearance and sale, construction of streets, sidewalks, utilities, parks or other similar public spaces necessary 
in site preparation.  The amount varies. Ongoing 
Nebraska Ethanol Tax 
Credit Department of 
Revenue Tax credit The objective is to support 
ethanol producers. The tax credit is available to ethanol 
producers. The amount of the credit is 
$0.18 per gallon. Ongoing 
Nebraska Industrial 
Development 
Bonds/Locally 
Issued Nebraska 
Investment 
Finance Authority Financing Industrial Development 
Bonds (IDBs) may be 
issued by counties, incorporated cities, and villages to provide tax-exempt financing for private businesses. 
The local 
governing body may issues  
bonds for projects outside as well as within a political 
jurisdiction. Except as specified with respect to 
blighted areas, eligibility for IDB 
financing is limited to manufacturing or industrial facilities. Selection criteria used by local governing bodies to screen eligible applicants may vary 
among localities. The maximum issue period is 
30 years, however, projects 
typically average 15 to 20 years in duration. 
The 
company using the facility is responsible for all taxes levied by state and local 
governments.  Ongoing 
Nebraska Lodging Tax 
Exemption Department of 
Economic 
Development Tax exemption This program provides tax 
incentives to facilitate film 
production in the state. The recipient is the film industry. This program provides for a 
lodging tax exemption on hotel rooms for production 
companies after 30 days.  Ongoing 
Nebraska Nebraska 
Advantage Microenterprise 
Tax Credit Act Department of 
Revenue Tax credit 
This act provides incentives 
for businesses with five or 
fewer employees. Businesses with five or fewer 
employees located in economically 
distressed areas of the state. Beneficiaries receive a 
refundable tax credit equal to twenty percent of the increased investment or employment, not to exceed $10,000 per taxpayer or $2 million total per year. Ongoing  
  G/SCM/N/284/USA  
 
- 199 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Nebraska The Nebraska 
Advantage 
Rural Development 
Act Department of 
Revenue Tax credit 
This is a program that 
provides tax credits to 
qualifying businesses in rural areas of the state that meet certain minimum 
wage requirements.  This program is for businesses 
expanding in counties with populations 
of 25,000 or less or for livestock modernization projects in all areas of the state. Qualifying businesses engage in: (1) storage, warehousing, or distribution of tangible personal property, (2) livestock production, (3) research and development, (4) data processing or financial institutions, (5) manufacturing, or 
(6) a headquarters operation. The program provides 
refundable tax credits to 
companies that generate at least 5 new jobs and $250,000 of new investment in counties with populations of 25,000 or less; or two jobs and $125,000 in investment in counties with a population of 15,000 or less. The wage requirement will be indexed annually according to the average rural Nebraska weekly 
wage. Ongoing 
Nevada State Income 
Tax Exemption  Commission on 
Economic 
Development (Nevada Film 
Office) Tax exemption 
This program provides tax 
incentives to facilitate film 
production in the state. The recipient is the film industry . Under this program there is no 
corporate or individual income 
tax.  Ongoing 
Nevada Reduced 
Lodging Tax Commission on 
Economic 
Development (Nevada Film 
Office) Tax exemption 
This program provides tax 
incentives to facilitate film 
production in the state. The recipient is the film industry . Under this program, there is a 
low hotel room tax. The tax 
exemption does not take place 
until the 31st day of the stay. Ongoing 
Nevada Revolving 
Loan Fund Commission on 
Economic 
Development Loan The Nevada Revolving Loan 
Fund (NRLF) was created to assist for profit businesses in need of "gap" financing to complete their business 
projects.  Recipients are for profit businesses in 
need of "gap" financing to complete 
their business projects.  Up to $100,000 is available for 
Nevada businesses to use to expand or start a business. The NRLF is a fixed, generally below prime rate lending program. Payback terms can be amortized up to 15 years. The 
rate and term are set according 
to the business' ability to repay 
from profits. Ongoing  
  G/SCM/N/284/USA  
 
- 200 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Nevada Modified 
Business Tax 
Abatement Nevada 
Commission on 
Economic 
Development Tax Exemption The objective is to 
encourage business, 
consistent with the Commission's State Plan for Industrial Development and 
Diversification.  Two of the follow three criteria must 
be met: Wage Requirement: The 
company's average hourly wage must equal or exceed 100% of the county average hourly wage or statewide average hourly wage, whichever is less. Number of Jobs Required: For counties/cities with a population of more than 100,000 or 60,000, respectively, a minimum of 75 full-time permanent jobs by the fourth quarter of operation. For counties/cities with a population of less than 100,000 or 60,000, respectively, a minimum of 15 full-time permanent jobs by the fourth quarter of operation. Capital Investment Requirement: For counties/cities with a population of more than 100,000 or 60,000 
respectively, a capital investment of 
$1 million. For counties/cities with a population of less than 100,000 or 60,000, respectively, a capital 
investment of $250,000 is required.  This program provides 
abatement of 50 percent of the 
modified business tax otherwise due during the first four years
 
of its operations. Ongoing  
  G/SCM/N/284/USA  
 
- 201 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Nevada Property Tax 
Abatement Nevada 
Commission on 
Economic 
Development Tax exemption The objective is to 
encourage business, 
consistent with the Commission's State Plan for Industrial Development and 
Diversification.  To qualify under this program, there 
are several requirements: (1) Wage 
Requirement. The company's average hourly wage at the Nevada facility must equal or exceeds 100% of the county average hourly wage or statewide average hourly wage. (2) Number of Jobs Required. For counties/cities with a population of more than 100,000/60,000 a minimum of 75 full-time permanent jobs in Nevada is required by the fourth quarter of operation and continues to employ at least the minimum. For counties/cities with a population of less than 100,000/60,000 a minimum of 15 full-time permanen t jobs in Nevada 
in required by the fourth quarter of operation and continues to employ at 
least the minimum. (3) Capital 
Investment Requirement. For counties/cities with a population of more than 100,000/60,000, the business will make a capital investment of $50 million if the business is an industrial or manufacturing business or at least $5 million if the business is not an 
industrial or manufacturing business.  Partial abatement from 
personal property taxes is 
available to companies who locate or expand their business in Nevada. The abatement can be up to 50% of the taxes due 
for up to 10 years. Ongoing  
  G/SCM/N/284/USA  
 
- 202 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Nevada Sales and Use 
Tax 
Abatement Nevada 
Commission on 
Economic 
Development Tax benefits The objective is to 
encourage business, 
consistent with the Commission's State Plan for Industrial Development and 
Diversification.  Wage Requirement. The company's 
average hourly wage at the Nevada 
facility must equal or exceed 100% of the county average hourly wage or statewide average hourly wage, whichever is less. Number of Jobs Required. For counties/cities with a population of more than 100,000 or 60,000, respectively, a minimum of 75 full-time permanen t jobs in Nevada 
by the fourth quarter of operation. For counties/cities with a population of less than 100,000/60,000 respectively, a minimum of 15 full-time permanen t jobs in Nevada 
by the fourth quarter of operation. Capital Investment Requirement. For counties or cities with a population of more than 100,000 or 60,000 respectively, a capital investment of 
$1 million is required. For counties or 
cities with a population of less than 100,000 or 60,000 respectively a capital investment of $250,000 is 
required. Partial sales and use tax 
abatements are available for 
purchases of capital equipment. The abatement reduces the 
applicable tax rate to 2%. Ongoing 
New 
Hampshire Economic 
Revitalization 
Zone Tax 
Credit Department of 
Resources and 
Economic Development 
(DRED) Tax credit 
The objective is to increase 
quantity and quality of jobs 
and stimulate capital investment in existing buildings as well as new 
construction. This program is available to 
businesses located in designated 
Economic Revitalization Zones throughout the state. Businesses must engage in activities that add infrastructure and create jobs. Any town or city can apply and once approved, any company within the approved district can apply for the tax credit. The credit is based on new jobs and new capital investments made in 
New Hampshire. The amount varies. 
The 
maximum credit is $200,000 
per project which can be used over five years, capped at $40,000 per year. 
The credit is 
against the State's Business Profits Tax and Business 
Enterprise Tax. Until end of
 
2015  
  G/SCM/N/284/USA  
 
- 203 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New 
Hampshire R & D Tax 
Credit Revenue 
Administration Tax credit The objective is to stimulate 
business and job growth in 
new technology areas. Recipients include any business that 
has new research and development 
wages in New Hampshire which qualify and are reported as a credit by the business organization under section 41 
of the Internal Revenue Code. The amount of the credit is the 
lesser of 10% of the business 
organization's qualified manufacturing research and development expenditures or $50,000. In the event that the aggregate amount of credit applied for, in any given fiscal year, exceeds $1,000,000, all credits for that year shall be 
reduced proportionately.  Ongoing 
New 
Hampshire Coos County 
Job Creation 
Tax Credit New Hampshire 
Department of 
Resources and Economic Development 
(DRED) Tax credit 
The objective is to help 
attract new companies and 
help grow existing companies who are creating new jobs above a base line 
wage. Recipients include any business 
locating in Coos County in northern 
New Hampshire. This program is a tax credit to 
businesses hiring new 
employees in Coos County and paying wages equal to or above 200 percent of minimum wage ($7.25 per hour). The credit is $1,000 for any new, full-time, year-round jobs applied to the Business Enterprise Tax. Any unused portion of the credit can be applied to the Business Profits Tax. All new jobs created after the bill's effective 
dates are eligible for the credit 
and there is no cap on the amount of jobs created. Unused benefits can be carried forward 
for five years. Ongoing 
New Jersey Brownfields 
and 
Contaminated Site Remediation 
Program New Jersey 
Economic 
Development 
Authority Grant 
The objective is 
redevelopment of vacant or 
underutilized sites where there is or has been 
contamination. Developers in a range of industries. 
This program provides 
reimbursement of up to 75% 
for remediation costs. Ongoing  
  G/SCM/N/284/USA  
 
- 204 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Jersey Business 
Retention and 
Relocation Assistance Grant 
(BRRAG) New Jersey 
Economic 
Development 
Authority Tax credit 
The objective is to 
encourage economic 
development and job creation and preserve jobs that currently exist in New Jersey but are in danger of being relocated to premises 
outside of the state. Recipients include a business 
relocating operations within New 
Jersey and retaining jobs, or a business maintaining jobs at a current location and making a qualified capital investment. Companies relocating more than 2,000 full-time employees from one or more locations outside of a designated urban center into a designated urban center may be eligible for an additional tax credit 
benefit. 
This program provides tax 
credits up to $2,250 per year 
for up to six years, per job 
retained in the state.  Ongoing   
  G/SCM/N/284/USA  
 
- 205 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Jersey Edison 
Innovation 
Clean Energy Manufacturing 
Fund (CEMF) New Jersey 
Economic 
Development Authority/Board of 
Public Utilities Mixed financing 
The objective is to 
encourage the 
manufacturing of energy efficient and renewable energy products in New 
Jersey. Recipients are a qualified 
manufacturer of Class I renewable 
energy or energy efficiency systems, 
products or technologies. The program provides funding 
under two separate 
components: Project Assessment and Design 
Grant: 
Up to $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. 
Project Construction and 
Operation Loan: 
Up to $3 million as a 10-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, not to exceed $1 million, may convert to a performance grant if business and tech milestones specific to each company are met during first 3 years. No m o r e  t h a n  1 / 2  o f  t h e  f u n d s  may be advanced prior to 
commercial production. Ongoing 
New Jersey Edison 
Innovation 
Green Growth 
Fund (EIGGF) New Jersey 
Economic 
Development 
Authority Mixed This program provides 
growth capital to advance 
newly discovered energy efficient, renewable energy or supply chain products that will assist Class I renewable energy or energy efficient technologies in becoming competitive with traditional sources of 
electric generation. Recipients include technology 
companies with Class I renewable 
energy or energy efficiency 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. 
This program provides loans up 
to $2 million with a 
performance gran t component.  Ongoing  
  G/SCM/N/284/USA  
 
- 206 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Jersey Edison 
Innovation 
Angel Growth Fund; Edison Innovation VC Growth Fund; Edison Innovation Growth Stars 
Fund New Jersey 
Economic 
Development 
Authority Loan 
The objective is to foster 
growth in the technology 
sector. Recipients are emerging technology 
companies that have attracted capital 
through angel and venture capital 
investors.  This program provides support 
under different funds. Angel 
Growth Fund: Angel supported technology companies with minimum trailing 12 month commercial revenues of $500,000 may be eligible for up to $250,000 in subordinated convertible debt financing.
 
VC Growth Fund: Venture capita (VC) supported technology companies with minimum trailing 12 month commercial revenues of $500,000 may be eligible for up to $500,000 in subordinated convertible debt financing.
 
Growth Stars Fund: Angel and/or VC supported technology companies with 
minimum trailing 12 month 
commercial revenues of $2,000,000 may be eligible for up to $500,000 in subordinated 
convertible debt financing.  Ongoing 
New Jersey Energy Sales 
Tax 
Exemption on Electricity and Natural Gas Consumption Program in Urban Enterprise 
Zones (UEZ) New Jersey 
Economic 
Development 
Authority Tax exemption 
The objective is to 
encourage manufacturing 
and job creation. Recipients include a UEZ-certified 
manufacturer employing at least 250 
full-time workers, at least 50% of whom are involved in the 
manufacturing process. This program provides an 
exemption from the sales and 
use tax for electricity and natural gas utilities, both the commodity and its transmission, consumed at the 
UEZ-certified location. Ongoing  
  G/SCM/N/284/USA  
 
- 207 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Jersey Energy Sales 
Tax Exemption 
Program (Salem 
County) New Jersey 
Economic 
Development 
Authority Tax exemption 
The program provides an 
energy sales tax exemption 
for the retail sales of electricity and natural gas and their transport to manufacturing businesses in Salem County. The energy and utility services must be consumed 
exclusively at the facility. Recipients have a manufacturing 
facility in Salem County. The business 
must employ at least 50 people, at least 50% of whom are directly 
involved in the manufacturing process.
 This program provides a sales 
tax exemption for the retail 
sale, transmission, or distribution of electricity and 
natural gas.  Ongoing 
New Jersey Film Tax 
Credit New Jersey 
Economic 
Development 
Authority Tax credit The objective is to 
encourage commercial film 
production. The film industry is the recipient. This program provides a 
20 percent tax credit for 
qualified production expenses with certain criteria: 1) at least 60 percent of total expenses, exclusive of post-production costs, will be incurred for services performed and goods consumed in state and 2) principal photography of a project commences within 150 days after the approval of 
the application for the credit. Until end of
 
fiscal year  
2015. 
New Jersey  Statewide 
Loan Pool 
Program New Jersey 
Economic Development 
Authority (EDA) Mixed financing 
The objective is to provide 
access to capital to small and mid-sized companies.
 
The EDA's involvement in a 
bank loan reduces the 
bank's credit risk and 
lowers the cost of 
borrowing for the customer.  Recipients are New Jersey-based 
businesses that creates jobs, are located in a targeted municipality, or represent industries which the EDA has targeted for assistance. Approved 
participating banks can request a 
participation and/or guarantee through 
the EDA.  EDA can participate in or 
guarantee up to 50% of a bank loan. Maximum EDA exposure as follows:
 
Fixed Assets: Loan: 
$1.25 million; Guarantee: 
$1.5 million. Total Exposure: $2.75 million Working Capital: Loan: $750,000; Working Capital; Guarantee: $1.5 million; Total 
Exposure: $2.25 million. Ongoing  
  G/SCM/N/284/USA  
 
- 208 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Jersey Technology 
Business Tax 
Credit Certificate Transfer 
Program New Jersey 
Economic 
Development 
Authority Tax incentives 
The Technology Business 
Tax Certificate Transfer 
Program enables technology and biotechnology companies that have promise but are not currently realizing a profit to turn net operating losses and R&D tax credits into capital by selling these losses and tax credits to unrelated profitable 
corporations. Recipients include unprofitable New
 
Jersey-based technology or 
biotechnology companies with fewer than 225 U.S. employees (including 
parent company and all subsidiaries). There is up to $60 million
 
allocated each year. Net 
operating losses and R&D tax credits may be sold for at least 80% of their value, up to a maximum lifetime benefit of 
$15 million per business. Ongoing 
New Jersey Urban 
Enterprise 
Zone Program Community Affairs Mixed tax 
incentives New Jersey has 32 Urban 
Enterprise Zones which 
provide significant incentives and benefits to businesses that locate 
within the zones.  Recipients are businesses that locate 
within the zones.  
This program provides a 
50 percent reduction of NJ 
sales tax on "in person" purchases as well as sales tax exemptions for materials and for tangible personal property.
 
Other zone benefits include:  
one-time corporation tax credit of $1,500 for full-time hires of residents in city where Zone is located or $500 for hiring 
residents within the Zone, 
within another Zone or within a qualifying municipality; subsidized unemployment insurance costs for certain
 
employees who earn less than $4,500, an incentive tax credit of 8 percent of investment in the Zone by an approved "in lieu" agreement for certain eligible firms; and priority for financial assistance from New
 
Jersey Local Development Financing Fund and Job 
Training Program. Ongoing  
  G/SCM/N/284/USA  
 
- 209 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Jersey Urban Transit 
Hub Tax Credit 
Program New Jersey 
Economic 
Development 
Authority Tax credit This program is designed to 
spur private capital 
investment, business development and employment by providing tax credits for businesses planning a large expansion o r  r e l o c a t i n g  t o  a  designated transit hub located within one of nine New Jersey urban 
municipalities.  Recipients include a developer, owner, 
or tenant making a qualified capital 
investment within a designated Urban 
Transit Hub. Urban Transit Hubs are 
located within ½ mile of New Jersey 
Transit, PATH, PATCO, or light rail 
stations in Camden (expanded to one mile), East Orange, Elizabeth, Hoboken, Jersey City, Newark, New 
Brunswick, Paterson, and Trenton. Eligibility is expanded to locations within these municipalities that have active freight adjacent or are connected to the proposed building, 
and utilized by the occupant.  This program provides tax 
credits equal up to 100% of the 
qualified capital investments made within an eight year period. Taxpayers may apply 10% of the total credit amount per year over a ten year period against their corporate business tax, insurance premiums tax or gross income tax liability. Tax credits may be sold under the tax credit certificate transfer program for not less than 75% of the transferred credit amount. Developers or owners must make a minimum $50 million capital investment. In addition, at least 250 employees must work full-time at that facility. 
Projects retaining 250 full-time 
jobs are eligible for tax credits 
o f  u p  t o  8 0 %  o f  t h e  q u a l i f i e d  capital investment, while projects creating 200 or more 
jobs are qualified for up to 
100% of the qualified capital 
investment. Ongoing   
  G/SCM/N/284/USA  
 
- 210 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Jersey Fund for 
Community 
Economic 
Development New Jersey 
Economic 
Development 
Authority Mixed The Fund for Community 
Economic Development 
Program provides financial assistance to community-based organizations and for-profit developers to encourage urban 
revitalization. Recipients include a community 
economic development organization or 
a for-profit developer of real estate development projects in urban and 
Smart Growth locations. 
This program provides the 
following types of support: 
Loans to lenders - Up to $750,000 in loans for urban-based community organizations with successful Loans to Lenders history with EDA who in turn offer term loans and lines of credit to micro-enterprises and small businesses not qualified for traditional bank financing.
 
Up to $500,000 in loans for newly applying urban-based community organizations who in turn offer term loans and lines of credit to micro-enterprises and small businesses not qualified for traditional financing.
 
Predevelopment funding: Up to $50,000 in funds for feasibility studies and other predevelopment costs that will determine the viab ility of a real 
estate project.
 
Real estate funding: Up to $1.25 million in loans to fill financing gaps in the development of community facilities and other real estate-based economic development projects, including associated environmental remediation 
costs. Ongoing  
  G/SCM/N/284/USA  
 
- 211 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Jersey Grow New 
Jersey 
Assistance 
Program New Jersey 
Economic 
Development 
Authority Tax credit The Grow NJ program helps 
companies preserve and 
create jobs, expand operations, and reinvest in 
the State of New Jersey. In order to qualify for consideration, a 
company must: make capital 
investments of at least $20 million at a qualified business facility at which it will employ at least 100 full-time employees in retained full-time jobs, or create at least 100 new full-time 
jobs; and, locate the project in a 
Qualified Incentive Area which is currently defined as:
 
Planning Area 1 (Metropolitan), Planning Area 2 (Suburban), and any urban, regional, or town designated center locations under the State Development and Redevelopment Plan; Former military bases closed under the federal Base Closure and Realignment Act; Vacant commercial office, laboratory, 
or industrial properties having over 
400,000 square feet for at least one year or impacted by Urban Transit Hub Tax Credit Program approval; or
 
Areas targeted for development in the New Jersey Meadowlands, Highlands, and Pinelands, as specified in the acts 
establishing these areas. This program provides up to 
$8,000 per each new or  
retained full time job per year 
up to 10 years. Qualified eligible businesses may receive tax credits of $5,000 per year for a period of ten years for each new or retained full-time job. In addition, a bonus award of up to $3,000 per job per year for a period of ten years
 
may be awarded if the qualified eligible business meets additional criteria, such as: if the business is in a desirable industry; if the business locates or relocates to a location within a qualified incentive area adjacent to or within one-half a mile or short-distance-shuttle 
service of a public transit 
facility; if the business creates jobs using full-time employees in eligible positions whose annual salaries, are greater than the average full-time salary in NJ; and is locating to a pro
ject site that is or has 
been negatively impacted by the approval of a qualified business facility under the Urban Transit Hub Tax Credit Program. Applicants will be eligible for a $1,000 bonus for each criterion met up to the 
maximum of $3,000 per job. Ongoing  
  G/SCM/N/284/USA  
 
- 212 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Mexico High Wage 
Jobs Tax 
Credit Taxation & 
Revenue 
Department Tax credit The objective is to 
incentivize high wage jobs.  Recipients are companies with the 
following qualifications: (1) Over 50% 
of sales to persons outside the state during the most recent 12 months; (2) Eligible for the Job Training Incentive Program; (3) Growing employment greater than the previous year; (4) Offering jobs at the following wages: (a) At least $28K/year in a community with a population of less than 40,000 for jobs created prior to June 30, 2015, or $40K/year for jobs created after 1 July 2015; (b) At least $40K/year in a community with a population of 40,000 or more for jobs created prior to June 30, 2015, or $60K/year for jobs created on or after 
1 July 2015. This program provides credit 
equal to 10% of the wages and 
benefits paid for each new 
economic-base job created. Ongoing  
New Mexico Single Sales 
Factor 
Apportionment  Taxation & 
Revenue 
Department Tax reduction The objective is to attract 
manufacturing and 
headquarter companies.  Recipients are manufacturing 
companies, excluding those in construction, farming, power generation, and natural resource processing (includi ng hydrocarbons).
 
In addition, in taxa ble years beginning 
on or after 1 January 2015, corporate 
headquarters operations may elect the single sales factor methodology for its 
business income.  Over a 5-year period beginning 
1 January 2014, the "single sales factor" apportionment methodology is phased in as 
follows: 
2014: Sales double-weighted 
2015: Sales triple-weighted 2016: Sales 70% 2017: Sales 80% 
2018: Single sales factor Ongoing  
  G/SCM/N/284/USA  
 
- 213 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Mexico Job Training 
Incentive 
Program Economic 
Development 
Department Grant The Job Training Incentive 
Program (JTIP) reimburses 
a company's employee training costs and wages for up to a 6 month period.
 
Training may be provided 
by a state educational institution or tailored to meet specific business needs. 
Trainees must be 
residents of New Mexico and guaranteed full-time employment after training.
 
The program is 
administered through the State's Economic 
Development Department.  Recipients are manufacturers, non-
retail service companies and certain 
green industries. Excluded are businesses in agriculture, construction, extractive industries, gambling, health 
care and retail. The program reimburses 
50-75% of employee wages. 
Custom training at a New Mexico public educational 
institution may also be covered. Ongoing 
New Mexico Refundable 
Film Production Tax 
Credit New Mexico Film 
Office/EDD Tax refund The objective is to attract 
business and investment to 
state. The film industry is the recipient. 
This program provides a 
refundable 25% tax credit on all direct production and postproduction expenditures (including New Mexico resident crew) subject to New Mexico taxes, and an additional 5% 
credit for qualifying television 
pilot or TV series or on resident wages for productions that utilize a qualified production facility for 10 or 15 days of principal photography, depending on budget.
 
Credit is subject to an annual cap of $50 million for each film 
production project. Ongoing  
  G/SCM/N/284/USA  
 
- 214 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Mexico Technology 
Jobs Tax 
Credit Economic 
Development 
Department & Taxation and Revenue 
Department Tax credit 
The objective is to 
encourage research & 
technology in the state. Recipients include businesses 
conducting qualified R&D in New 
Mexico. Research must be technological in nature and constitute elements of a process of experimentation leading to new or improved function, performance or 
reliability. This program provides a basic 
tax credit equal to 4% of 
qualified expenditures, and an additional 4% credit toward income tax liability by raising its in-state payroll $75,000 for every $1 million in qualified expenditures claimed. The tax credit doubles for expenditures in facilities located in rural New Mexico (anywhere outside a three-mile radius of an incorporated municipality with a population of 30,000 or 
more). Ongoing 
New Mexico Alternative 
Energy 
Product Manufacturers 
Tax Credit Economic 
Development 
Department & Taxation and Revenue 
Department Tax credit 
The objective is to support 
manufacturers of electric or 
hybrid vehicles, fuel cell systems, renewable energy systems, integrated gasification combined cycle systems (IGCC), and carbon 
sequestration equipment. Recipients are alternative energy 
companies. Manufacturers of electric or 
hybrid vehicles, fuel cell 
systems, renewable energy systems, IGCC systems, and carbon sequestration equipment may receive for a tax credit of up to 5% of their 
capital expenses. Ongoing 
New Mexico Film Crew 
Advancement 
Program New Mexico Film 
Office/EDD Labor & Training 
Reimbursement 
Funds The objective is to 
encourage film production 
in the state.  The film industry is the recipient. This program provides 
fifty percent (50%) wage reimbursement for on the job training for New Mexico residents in advanced below the line crew positions.  Ongoing 
New Mexico Film 
Investment Loan Program New Mexico Film 
Office/EDD Loan 
The objective is to attract 
business and investment to state. The film industry is the recipien t. This program provides fixed 
interest rate loans ($500K -
 
$15M) for qualifying feature films or television projects. Payback terms not to exceed 
two years. Guarantor required. Ongoing  
  G/SCM/N/284/USA  
 
- 215 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Mexico Filmmaker's 
Gross Receipts 
Tax Incentive Tax Information 
Office Tax exemption Qualified production 
companies filming in New 
Mexico may purchase certain services and materials and not pay the State's gross receipts tax on such services and 
materials. The film industry is the recipient. A qualified production company 
may execute nontaxable 
transaction certificates with its suppliers for tangible personal property or services. 
The 
suppliers may then deduct their receipts from the gross receipts 
tax. Ongoing 
New Mexico New Mexico 
Property Tax 
Abatement County or City 
Government and 
Economic Development 
Department Tax exemption 
The objective is to promote 
economic development. Recipients are entities with land, 
buildings and equipment associated 
with an eligible project to promote 
economic development. Under this program, land, 
buildings and equipment 
associated with an eligible project are exempt from ad valorem  tax, generally to 
promote economic development. The term is up to 30 years and the rates vary by 
community. Ongoing 
New Mexico Preferential 
Tax Rate for 
Small Wineries 
and Breweries New Mexico 
Taxation and 
Revenue 
Department Tax abatement The objective is to support 
small wineries and 
breweries. Recipients are small wineries and 
breweries. Wine produced by a small 
winery carries a tax of 10 cents 
per liter on the first 80,000 liters; 20 cents on production over that level. 
The basic tax 
rate for wine is 45 cents per liter. Beer produced by a microbrewery is taxed at 25 cents per gallon. 
The basic 
tax rate for beer is 41 cents per 
gallon. Ongoing 
New Mexico Renewable 
Energy Production Tax Credit Economic 
Development Department & 
Taxation and 
Revenue 
Department Tax credit 
The objective is to support 
renewable energy 
production. Recipients are renewable energy 
companies. Each renewable energy 
generator of one megawatt or more may earn an income tax 
credit (personal or corporate) 
of 2.7 cents (on average) per kilowatt-hour for the first 400,000 megawatt-hours of electricity produced for ten consecutive years, beginning with the first year of production. This credit is fully 
refundable. Ongoing  
  G/SCM/N/284/USA  
 
- 216 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New Mexico Rural Jobs Tax 
Credit Economic 
Development 
Department & Taxation and Revenue 
Department Tax credit 
The objective is to 
encourage job creation in 
rural communities. Recipients are businesses in rural 
communities in the state. Rural areas 
are defined as those communities not within an Metropolit an Statistical Area 
("MSA") or the 10 mile radius of an 
MSA.  This program provides a 
maximum credit of $1,000/per 
job. Th e r e  i s  a  t a x  c r e d i t  o f  
12.5% to 25% of the first $16,000 in wages paid for a qualifying job. Credit extends for 4 yrs if in Tier 1 county,
 
2 yrs for Tier 2 county. Unused credits can be carried forward 
for up to 3 years.  Ongoing 
New Mexico State Sales 
Tax exemption  New Mexico Film Office Tax exemption The objective is to attract 
business and investment to 
state.  The recipient is the film industry. 
This program provides an 
exemption of state sales tax.  Ongoing 
New Mexico Tax Increment 
Financing New Mexico 
Taxation and 
Revenue 
Department Financing The objective is to raise 
funds for economic 
development purposes through property tax increment financing, whereby the additional tax proceeds from increases in property values are diverted toward financing projects in an enterprise 
zone.  Recipients are companies in a 
designated enterprise zone. 
The support is the amount of 
additional tax proceeds flowing 
from the increase in property valuation, diverted to finance 
the project. Ongoing  
  G/SCM/N/284/USA  
 
- 217 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York Entertainment 
Industry Tax 
Credits Empire State 
Development 
Corporation Tax incentives This program provides 
financing for certain 
entertainment projects that are produced, post-produced or performed in 
the state. Recipients are in the entertainment 
industry: film production, commercial 
production, music and theatrical 
production Film Production Credit: 30% to 
35% refundable tax credit on 
qualified expenses while filming or post-producing a film project in the state. Program is capped at $420 million per year through 2019. Commercial Production Tax Credits: Refundable tax credits
 
available for qualified commercials. 
The program is 
capped at $7 million per year through 2018.
 
Sales Tax Exemptions: Film production activities/expenses are exempt from New York State and local sales and use taxes. Investment Tax Credit: Up to 5% tax credit on investments in 
construction and upgrades to 
qualified film production facilities. PLUS Employment Incentive 
Tax Credits for 
2 additional years. Ongoing 
New York Biofuels 
Production 
Credit Tax Law section 28 Tax credit This credit will provide 
manufacturers of qualified 
biofuel products with a refundable tax credit of 15 cents for each gallon of biofuel produced at a biofuel plant, after the production of the first 40,000 gallons per year are presented to market. The credit is capped at $2.5 million per taxpayer per taxable year for up to four consecutive taxable years per biofuel 
plant. Recipients are manufacturers of 
qualified biofuel products (primarily 
ethanol and bio-diesel).  Biofuels production credit 
allows for $.15/ga llon after first 
40,000 gallons produced, capped at $2.5 million per tax payer per year per plant for no 
more than four years.  Ongoing  
  G/SCM/N/284/USA  
 
- 218 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York Excelsior Jobs 
Program Empire State 
Development 
Corporation 
(ESDC) Tax credit This program is designed to 
provide job creation and 
investment incentives to firms in such targeted industries as biotechnology, pharmaceutical, high-tech, clean-technology, green technology, financial services, agriculture, manufacturing and entertainment. Firms in these industries that create and maintain new 
jobs or 
make significant financial investment will be eligible to apply for up to four new tax credits. The program will encourage businesses to expand in and relocate to New York while maintaining 
strict accountability 
standards to guarantee that businesses deliver on job and investment 
commitments. Recipients are firms in the 
biotechnology, pharmaceutical, high-
tech, clean-technology, green technology, financial services, agriculture, manufacturing and 
entertainment industries.  This program provides financial 
assistance in the form of 
refundable tax credits to qualifying businesses, with an annual cap of $250 million for 2015, $200 million through 2021, $150 million for 2022, $100 million for 2023 and $50 million for 2024. 
The 
program provides four types of tax credits:
 
Excelsior Jobs Tax Credit: 6.85% of the gross wages paid for each net new job created in the state; Excelsior Investment Tax Credit: 2% of qualified investments;  Excelsior Research and Development tax credit: 50% 
of the federal R&D credit, 
capped at 3% of research expenditures attributable to activities conducted in the state; and Excelsior Real Property Tax Credit: available to firms locating in certain distressed areas and firms in targeted industries that meet higher employment and investment thresholds (Regionally 
Significant Projects).  Ongoing  
  G/SCM/N/284/USA  
 
- 219 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York New York City 
(NYC) 
Biotechnology 
Tax Credits Tax Law section 
1201-a(d), NYC 
Admin. Code sections 11-503(o) 
and 11-604.21 Tax credit 
The objective is to foster 
the growth of biotechnology 
as a major industry in NYC. This program provides early stage 
biotech companies with a refundable 
credit, for R&D and employee training expenses. 
Company must engage in biotech and:
 
(a.) be an emerging tech company or 
a company whose ratio of R&D to  
sales equals or exceeds the average ratio for all companies surveyed by the 
National Science Foundation;  
( b . )  h a v e  n o  m o r e  t h a n  1 0 0  F T  
employees, with at least 75 percent
 
employed in New York City; 
(c.) have a ratio of R&D to sales that 
equals or exceeds 6% for the calendar 
year; 
(d.) have annual product sales of 
$10 million or less; 
(e.) have gross revenues, including 
"affiliates" and "related members," not exceeding $20 million for the calendar 
year. This program provides credits 
of up to $250,000 per year for 
up to 3 years. These tax credits may be used for expenses that include:  (a.) Purchase of Property: 18% of the cost of R&D property purchased and placed in service 
in the calendar year;  
(b.) Research: 9% of qualified 
research expenses paid or
 
incurred in the calendar year; 
(c.) Employee Training: up 
to100% of high-tech training 
expense during the calendar 
year. 
Limit $4,000 per employee per 
calendar year. Expenses qualify only for FT employees during time of the training and who 
remain employed for at least 
180 days after. Until end of
 
2015  
  G/SCM/N/284/USA  
 
- 220 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York Qualified 
Emerging 
Technology Company (QETC) Tax 
Credits Tax Law sections 
210-B.7, 210-B.8 Tax credit 
The objective is to promote 
emerging technology 
companies. A qualified emerging technology 
company is, pursuant to section 3102-
e of the Public Authorities Law (PAL), a company located in New York State that has total annual product sales of $10 million or less, and meets either of the following criteria: (1) its primary products or services are classified as emerging technologies under section 3102-e(1)(b) of the PAL; or (2) it has research and development activities in New York State and its ratio of research and development funds to net sales equals or exceeds the average ratio for all 
surveyed companies. This program provides tax 
credits for Qualified Emerging 
Technology Companies 
(QETCs): 1. QETC Employment Credit -- Refundable tax credit equal to $1,000 per new full-time employee (employees in excess of base year employment level), available for one 3-year period. 2. QETC Capital Credit -- Credit equal to a percentage of each qualified investment in a qualified emerging technology c o m p a n y .  C r e d i t  e q u a l s  1 0 %  for qualified investments that are certified to be held for at least four years (maximum credit per taxpayer of $150,000); 20% for qualified 
investments certified to be held 
for at least 9 years (maximum credit per taxpayer of 
$300,000). Ongoing.  
  G/SCM/N/284/USA  
 
- 221 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York START-UP NY Empire State 
Development 
Corporation Tax Incentives The objective is to foster 
the growth of high 
technology, biotechnology, advanced manufacturing and other new formative 
stage businesses. Recipients include businesses 
partnering with colleges/universities 
for direct access to advanced research 
laboratories, development resources and experts in key industries.
 
Participating company must be a new business in New York State, or an existing New York business relocating to or expanding within the state, partner with a New York State college or university, create new jobs and contribute to the economic development of the local community.
 
Any business that wants to locate in a New York tax-free area (TFA) must submit an application to the campus, university or college sponsoring the 
TFA by 31 December 2020. Under this program the 
business income tax is 
eliminated for 10 years. A tax elimination credit eliminates corporate franchise taxes related to income earned in the TFA.  Credit or refund of New York state and local sales and use taxes, including the 3/8% state tax on the sale of tangible personal property, utility services, and other taxable 
services in the Metropolitan Commuter Transportation District. Sales tax benefits are available for a period of 120 consecutive months. 
The Metropolitan Commuter 
Transportation Mobility Tax 
benefit for employers is 
available for 40 consecutive calendar quarters beginning with the calendar quarter during which the business 
locates in the TFA.  Ongoing.  
  G/SCM/N/284/USA  
 
- 222 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York Empowerment 
Zone Program New York 
Empowerment 
Zone Corporation 
(NYEZC) Mixed financing Established by the Revenue 
Reconciliation Act (1993), 
this is a Federal initiative to stimulate economic growth in severely distressed areas through tax incentives and incentive financing. The New York State Empowerment Zone (EZ) consists of East, Central and West Harlem, portions of Washington Heights, and the South Bronx. New York State and New York City each have committed $100 million over the next 10 years to match the Federal commitment for a total of $300 million. Financing is available for 
the purchase of qualified 
zone property and land used for related purposes in 
the zones. Qualified businesses are generally any 
business except those consisting 
primarily of the development or holding of intangibles for sale or license, golf courses, country clubs, massage parlors, hot tub or suntan facilities, racetrack/gambling facilities, liquor stores, or farms with assets greater than $500,000 at close of tax 
year. 
This program provides bond 
financing at lower than market 
interest rates; Total outstanding EZ facility bonds allocated to any person cannot exceed $3 million per zone or $20 million for all zones nationwide; At le ast 95 percent
 
of the net proceeds of the bond 
issue must be used to finance 
qualified zone property. Ongoing 
New York Energy 
Products 
Center New York State 
Energy R&D 
Authority Loans The objective is to promote 
more efficient and clean 
supplies of energy.  Recipients are businesses involved 
with a technology, product, or service 
that generates new supplies of energy 
more efficiently and cleanly. This program provides up to 
$500,000 of project costs, with 
50 percent co-funding. Project funding is budgeted in advance by program topic and specific in each "Program Opportunity Notice". 
The program money is 
allocated among the chosen projects. New York State lenders provide loans with an interest rate of 4.5 percent.
 
The average cost of a project 
being funded is up to 
$200,000.  Ongoing  
  G/SCM/N/284/USA  
 
- 223 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York Enterprise 
Communities 
(EC) Empire State 
Development 
Corporation Mixed financing The objective is to stimulate 
economic growth in certain 
designated co mmunities. To stimulate economic growth in 
distressed areas, each community 
receives $2,947,368 over two years in Federal Social Security Block Grants.
 
New York State committed to match the Federal awards, for a total of $5,894,736 per Enterprise Community. Qualified businesses must be located within an Enterprise Community. Sixty-five Federal Enterprise Communities were designated by the U.S. Department of Housing and Urban Development (HUD) at the end of 1994, through the Revenue Reconciliation Act (1993).
 
Four ECs are located in New York State: Buffalo, Rochester, Albany-Schenectady-Troy, Kingston-
Newburgh.  Financing is also available for 
the purchase of qualified 
enterprise zone property through qualified Enterprise Zone Facility Bonds: Triple tax-exempt enterprise zone facility bond financing at lower than market interest rates; At least 
95 percent of the net proceeds of the bond issue must be used to finance qualified EC property; Total outstanding Enterprise Zone Facility Bonds allocated to any business cannot exceed $3 million per 
EC or $20 million for all ECs. Ongoing  
  G/SCM/N/284/USA  
 
- 224 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York General 
Development 
Financing Job Development 
Authority Loan The objective is to provide 
assistance for projects that 
create or retain jobs or increase business activity undertaken by manufacturing, non-retail service firms, headquarters facilities of firms engaged in retail industries, retail firms located in distressed areas, and businesses which develop recreational, cultural, or historical facilities for tourist 
attraction.  E l i g i b l e  p r o j e c t s  c r e a t e  o r  r e t a i n  j o b s  
or increase business activity 
undertaken by manufacturing, non-retail service firms, headquarters facilities of firms engaged in retail industries, retail firms located in 
distressed areas, and businesses which develop recreational, cultural, or historical facilities for tourist 
attraction. 
This program provides loans of 
$75,000 to $2,000,000 for up 
to 40 percent of total project cost at interest rates no lower than 3 percent and terms up to 20 years for real property and up to 7 years for machinery and equipment. Interest rates on loans will be set at the time of Directors' approval of project application; rates will reflect market conditions, applicant's ability to repay, and requirements necessary to make the project feasible, but will not generally be lower than 3 percent. Loan guarantees of $75,000 to $2,000,000 or up to 60 percent of the total credit facility, whichever is less.
 
Interest subsidy grants of $75,000 to $500,000 for up to 5 years; grants may not reduce the effective inte rest rate below 
3 percent. Capital Grants may also be available for hard costs and related soft costs, as well as for working capital. Working capital loans for amounts to be determined on a case-by-case basis for capital-related expenses such as accounts receivable and inventory. Loans and loan guarantees for terms 
up to four years. Ongoing  
  G/SCM/N/284/USA  
 
- 225 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York Linked Deposit 
Program (LDP)  Empire State 
Development 
Corporation Loans This program helps existing 
New York State firms obtain 
reduced-rate financing so they can undertake projects to improve their competitiveness, market access and product development; modernize their equipment and/or expand their facilities for productivity growth or to introduce new technologies; to facilitate ownership transition; and to promote 
job creation/retention. 
 It is offered as a public-private partnership that provides businesses with affordable capital based on 
bank loans at reduced 
interest rates.  Recipients are qualifying NY firms. 
The program provides a two to 
three percentage points savings 
on the prevailing interest rate to make borrowing less expensive with a maximum loan amount of $500,000 for four years. 
This provides 2% 
interest rate reduction for: Manufacturers with 500 or fewer full-time (FT) employees in New York State; 3% interest rate reduction for: Empire Zone certified business with 100 or fewer FT employees; state businesses in highly distressed census tracts with 100 or fewer FT employees; businesses in Fed Empowerment Zone, or Enterprise or Renewal Community with 100 or fewer 
FT employees;
 
Certified Minority- or Women-
Owned Business Enterprises (MWBEs) that need financing to fulfill a state or federal procurement contract; defense industry manufacturers with at least 25 percent of gross revenue derived from defense contracts/subcontracts investing to redu ce dependence 
on the defense.  Ongoing  
  G/SCM/N/284/USA  
 
- 226 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
New York Metropolitan 
Economic 
Revitalization 
Fund (MERF) Empire State 
Development 
(ESD) Corporation Loan This program provides 
financing for projects that 
retain or create significant numbers of private sector 
jobs in economically 
distressed areas. Applicants may be both for-profit and not-for-profit businesses or 
village, town, city, or county governments that invest in economically distressed areas of New York State that fall within the service area of the Port Authority of New York and New Jersey. These areas include New York City and parts of Nassau, Westchester, and Rockland 
counties. Eligible businesses should retain or 
create significant numbers of private 
sector jobs in economically distressed areas. Applicants may be both for-profit and not-for-profit businesses or village, town, city, or county governments that  invest in 
economically distressed areas of New York State that fall within the service area of the Port Authority of New York 
and New Jersey. 
This program provides loans of 
up to a maximum of 
$5,000,000, or 10 percent of total project cost, whichever is less, for acquisition or improvement of land and/or buildings, construction and renovation, and for machinery and equipment purchases. A minimum of 10 percent
 
borrower equity required.  
Interest rates will be determined by market conditions, applic ant's ability to 
repay, and project requirements, and set at the time of ESD Directors' approval. 
Terms for project 
loans will not exceed 20 years  
for real estate and 7 years (or 
useful life of collateral) for 
machinery and equipment. Ongoing  
  G/SCM/N/284/USA  
 
- 227 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Carolina Article 3F 
Technology 
Development 
Tax Credit Department of 
Revenue, General 
Statutes § 
105-129.55 Tax credit The objective is to 
encourage business 
development within the State. 
Technology 
development tax credits may be used to offset up to 50 percent of state income or franchise tax after all other credits against that tax are applied. Taxpayers may elect to claim the credit against either the income or the franchise tax. Any unused portion of the credits may be carried 
forward for 15 years. Recipients are small businesses with 
annual receipts less than $1 million
 
and business involved in low-tier 
research or in eco-industrial parks. This program provides the 
following benefits: (1) Small 
business (annual receipts less than $1 million): If the taxpayer is a small business as of the last day of the taxable year, the business is allowed a credit of 3.25 percent. (2) Low-tier research: For expenses for research performed in a Tier 1 county, a business is permitted a credit of 3.25 percent. (3) Other research: up to $50m, 1.25%; up to $200m, 2.25%; over $200m, 3.25%. (4) Eco-Industrial Park: For expenses with respect to research performed in an Eco-Industrial Park certified under N.C. 
§143B-437.08, the business is 
allowed a credit of 35 percent. Terminated 
in 2014.  
  G/SCM/N/284/USA  
 
- 228 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Carolina Article 3J 
Business 
Property Tax 
Credit Department of 
Revenue 
General Statutes 
§105-129.88 Tax credit The objective is to 
encourage business 
development within the 
State. Recipients meet the following criteria:  
1. Eligible business: aircraft 
maintenance and repair; air courier services hub; company headquarters that creates at least 75 new jobs; customer service call centers; electronic shopping and mail order houses; information technology and services; manufactur ing; motorsports 
facility; motorsports racing team; R&D; warehousing; and wholesale trade. 2 .  A v e r a g e  F T  w a g e  m u s t  m e e t  o r  exceed the local wage standard.
 
3. Qualifying health insurance for all FTs, pay at least 50% of premiums.
 
4. No significant environmental violations with the Environment & Natural Resources Dept in last 5 years. 
5. No "willful" or "failure to abate" 
OSHA violations in the last 3 years. 
6. No overdue taxes.  Eligible taxpayers may claim a 
credit based on a percentage of 
the cost of capitalized tangible personal property that is placed in service during the taxable year, in excess of an applicable threshold. 
This credit is taken 
in equal installments over four years, beginning the year after the property is first placed in service. 
The 
credit percentage and threshold are based on the tier designation of the county where the property is placed in 
service.  ENDED 
1 January 
2014, with
 
5-year carry forward, 20-year for
 
investments of at least
 
$150m over a
 
2-year 
period.  
  G/SCM/N/284/USA  
 
- 229 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Carolina Article 3J Jobs 
Creation Tax 
Credit Department of 
Revenue 
General Statutes 
§105-129.87 Tax credit The objective is to 
encourage business 
development within the 
State.  Recipients meet the following criteria: 
1. Eligible business: aircraft 
maintenance and repair; air courier services hub; company headquarters that creates at least 75 new jobs; customer service call centers; electronic shopping and mail order houses; information technology and services; manufactur ing; motorsports 
facility; motorsports racing team; R&D; warehousing; and wholesale trade. 2 .  A v e r a g e  F T  w a g e  m u s t  m e e t  o r  exceed the local wage standard.
 
3. Qualifying health insurance for all FTs, pay at least 50% of premiums.
 
4. No significant environmental violations with the Environment & Natural Resources Dept in last 5 years. 
5. No "willful" or "failure to abate" 
OSHA violations in the last 3 years. 
6. No overdue taxes.  Eligible taxpayers that meet a 
minimum threshold of new full-
time jobs created during the taxable year may claim a credit for each new job created. 
The 
credit is taken in equal installments over four years
 
following the year the jobs are created. 
The job threshold and 
the credit amount per job are determined by the tier designation of the county in 
which the jobs are created.  Terminated 
in 2014. 
North Carolina Film 
Incentives Tax 
Credit Department of 
Commerce 
General Statutes 
§105 130.47 Tax credit The objective is to 
encourage business 
development within the 
state. The film industry is the recipient. This program provides 
a 25% tax credit not to exceed 
$20M on productions spending over $250,000 in qualified 
expenses within the state. Terminated 
in 2014.  
  G/SCM/N/284/USA  
 
- 230 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Carolina Interactive 
Digital Media 
Tax Credit Department of 
Revenue, General 
Statutes § 
105-129.56 Tax credit The objective is to 
encourage business 
development within the 
state. Recipients are North Carolina 
taxpayers that develop interactive 
digital media (IDM) within the state. IDM products are defined by those used in electronic media distribution, including file download over the Internet; contains a computer-controlled virtual universe with which an individual who uses the program may interact in order to achieve a goal; and/or contains a significant amount of at le ast three of the 
following five types of data: animated images, fixed images, sound, text, and 3D geometry. This includes game platforms, game engines, and games that have both entertainment and 
serious applications. This program provides credits 
for a taxpayer's expenses that 
exceed $50,000 that are paid during the taxable year in development phases, and may not exceed $7.5 million. The percentages applicable to 
expenses are as follows: 
- 15 percent of compensation 
and wages for full-time employees and other 
allowable expenses; 
- 20 percent of research 
expenses paid to 
North Carolina universities or participating community 
colleges. Terminated 
in 2014. 
North Carolina Job 
Maintenance and Capital Development 
Fund Department of 
Commerce General Statutes 
§143B-437.012 Grant 
The program is intended to 
stimulate economic activity and provide benefits to the citizens of North Carolina by encouraging retention of significant numbers of high-
paying, high-quality jobs 
and large-scale capital investment, enlarging the overall tax base and increasing revenues to the state and its political 
subdivisions. Recipients are those that meet the 
following basic eligibility requirements: Located in a Tier 1 county. Major manufacturing employer, either (1) has at least 2,000 employees and invests at least $200 million, or 
(2) have at least 320 full-time 
employees and invests at least $65 million. Local government entities must provide incentives equivalent to a tax credit of 50% of the incremental additional ad valorem  taxes payable 
by a grantee on the required investment, over a period of between 5 and 10 years. Must have no overdue 
tax debts, OSHA, or DENR violations. A total of five (5) grants may 
be made under the program. Annual payments to grantees is subject to future appropriations. Grants may be made for a term of up to 
10 years. Annual grant 
payments will be capped at an amount that may not exceed $4 million. 
The sum of all 
grants awarded under the program may not exceed 
$60 million.  Ongoing  
  G/SCM/N/284/USA  
 
- 231 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Carolina Ports Tax 
Credit Department of 
Revenue, General 
Statutes 
§105-130.41 Tax credit The objective is to 
encourage business 
development within the 
state. Recipients may be any customer, 
business or individual, of the N.C. 
Ports at Morehead City and Wilmington who is subject to payment 
of North Carolina income taxes. A tax credit is earned on cargo wharfage and handling fees, in  or out, charged 
by the N.C. Ports Authority. The credit applies directly to 
income taxes due to the state 
up to 50 percent of the total tax liability for each tax year. Any unused credit may be carried forward for five years. 
The maximum cumulative 
credit that may be taken may not exceed $2 million. Credit is the amount by which current-year fees exceed the average of the past three years. There are some limitations to this credit. For example, bulk cargo through the Port of Wilmington 
is excluded. Until end of
 
2014. 
North Carolina Economic 
Incentive Sales & Use 
Tax Refunds Department of 
Revenue, General Statutes N.C.§105-
164.14A Tax refunds 
The objective is to 
encourage business development within the 
state. Recipients are in the following eligible 
industries: passenger air carrier, major recycling facility, business in low-tier area, motorsports team or sanctioning body, professional motorsports team, analytical services 
business, railroad intermodal facility.  The owner of an eligible facility 
is allowed an annual refund of sales and use taxes on purchases of building materials, fixtures and equipment if the facility costs at least $50 million in Tier 1 counties and $100 million in Tier 2 and 3 counties.  Sales tax
 
and use tax  
refunds 
terminated as of
 
1 January 2014. Railroad 
intermodal 
facility refund terminates 1 January 
2038.  
  G/SCM/N/284/USA  
 
- 232 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Carolina Certain 
Industrial 
Facilities Sales & Use Tax 
Refunds Department of 
Revenue, General 
Statutes N.C.§105-
164.14B Tax refunds 
The objective is to 
encourage business 
development within the 
state. Recipients are in the following eligible 
industries: air courier services; 
bioprocessing; financial services, securities operations and related systems development; motor vehicle manufacturing; paper from pulp manufacturing; pharmaceutical and medicine manufacturing and distribution of ph armaceuticals and 
medicines; semiconductor manufacturing; solar electricity generating materials manufacturing; 
and turbine manufacturing. The owner of an eligible facility 
is allowed an annual refund of 
sales and use taxes on purchases of building materials, fixtures and equipment if the facility costs at least $50 million in Tier 1 counties and $100 million in Tier 2 and 3 
counties.  Repealed 
as of sales
 
on or after  
1 January 
2014, no  
carry 
forward 
North Carolina Article 3B 
Renewable 
Energy & Waste Reduction Tax 
Credits N.C.§105-275(45) Tax credit Encourage sustainable 
development through 
renewable energy and 
waste reduction projects. Recipients are involved in the following 
eligible projects: renewable energy 
installation; biodiesel & alternative fuel production; alternative fuel fueling 
infrastructure; recycling facility. This program provides 
renewable energy tax credits of 
25-35 percent of project cost 
per installation. Ongoing. 
North Carolina Job 
Development 
Investment 
Grants (JDIG) Department of 
Commerce, 
General Statutes 
N.C.§105-164.14A Grants The objective is to 
encourage business 
development within the 
state. The JDIG provides a limited number of 
cash grants directly to new and 
expanding businesses that will provide economic benefits to the state, are competitive with other locations and need the grant to carry out the project in North Carolina. Grants are based on the job creation and investment commitment by companies in their 
applications prior to a location 
decision. A 5-member Economic Investment Committee (EIC) evaluates projects, makes award decisions, and determines funding levels, grant periods and other terms 
of the grants.  Grants are based on 
a percentage of withholding 
taxes paid by new employees, and are disbursed annually for up to 12 years. 
The per 
employee amount is capped at $6,500/year; program aggregate capped at $15 million/year. In Tier 2 and 
Tier 3 counties, 15 and 
25 percent, respectively, of total JDIG grant is transferred to state's utility account to fund infrastructure in economically 
distressed counties. Ongoing  
  G/SCM/N/284/USA  
 
- 233 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Carolina Article 3J Real 
Property Tax 
Credit Department of 
Revenue General 
Statutes 
§105-129.89 Tax credit The objective is to 
encourage business 
development within the 
state. Eligible taxpayers that invest at least 
$10 million in real property within a 
three-year period and create at least 200 new jobs within two years at an establishment located in a Tier 1 
County.  Tax credit equal to the 30% of 
the eligible real property  
investment. This credit is taken 
in equal installments over seven years, beginning the year after the property is used in an eligible business. 
To 
qualify for this credit, the taxpayer must obtain a written determination from the 
Department of Commerce.  The credits 
continue 
until the end of 2014, with a 15-year carry forward of unused credits, or 20 years for invest-ments of at 
least $150  
million over
 
a 2-year 
period. 
North Carolina Credit for 
Biodiesel 
Producers Department of 
Revenue General 
Statutes 105-
129.16F Tax credit The objective is to 
encourage biodiesel 
production.  The recipient is the biodiesel industry. The credit may not exceed 
$500,000.  The credits 
last until 
the end of 2013, with a 5-year carry 
forward. 
North Dakota Agricultural 
Commodity 
Processing Facility Investment 
Tax Credit Tax Department / 
Commerce 
Department's Division of Economic Development and 
Finance Tax credit North Dakota offers 
business a favorable tax 
climate that promotes growth and opportunity through traditional tax incentives and innovative 
new opportunities. An individual, estate, trust, 
partnership, corporation, or limited 
liability company is allowed an income tax credit for investing in an agricultural commodity processing facility in North Dakota that is certified by the Commerce Department's Division of Economic Development and Finance. In the case of a pass-through entity, such as a partnership or S corporation, the credit is passed 
through to the entity's owners based 
on their respective ownership 
interests. The credit is equal to 
30 percent of the investment, 
up to a maximum credit of $50,000 per year. A taxpayer is allowed no more than $250,000 in credits for all tax years. An unused credit may be carried 
forward up to ten years. Ongoing  
  G/SCM/N/284/USA  
 
- 234 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Dakota  Biodiesel or 
Green Diesel 
Tax Credits Tax Department Tax credit The objective is to 
encourage biodiesel or 
green diesel production. Recipients are biodiesel or green diesel 
producers, suppliers and sellers. This program provides an 
income tax credit equal to 10% 
per year for 5 years of costs to establish, adapt, or retrofit a facility to produce or blend at least 2% biodiesel or green diesel fuel. Any credit in excess of the current year's liability may be carried forward 5 taxable years. Limited to a cumulative credit of $250,000 for all taxable years.
 
Beginning 12/31/2004, a licensed fuel supplier who blends at least 5% biodiesel or green diesel fuel is allowed an income tax credit of 5 cents per gallon of fuel. Excess credit may be carried forward 5 taxable years. 
Beginning 12/31/2004, a seller 
of biodiesel or green diesel fuel having at least a 2% blend is allowed an income tax credit equal to 10% per year for 5 years of the seller's direct costs to adapt or add equipment to their facility to e n a b l e  t h e m  t o  s e l l  t h e  
biodiesel or green diesel blend. 
 Ongoing  
  G/SCM/N/284/USA  
 
- 235 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Dakota Biofuels PACE Bank of North 
Dakota Interest rate 
subsidy The objective is to 
encourage biofuels 
production. Recipients are ethanol and biodiesel 
producers who meet the following 
criteria: 
- Production facility must be located in 
North Dakota; 
- Facility must produce agriculturally 
derived denatured ethanol, or biodegradable, combustible liquid fuel derived from vegetable oil or animal 
fat; 
- Fuel must be suit able for blending 
with a petroleum product for use in 
internal combustion engines; 
- Ownership must consist of: 
agricultural producers who hold at least 10% interest in the facility and residents of North Dakota who own 
at least 50%. Biofuels PACE (Biofuels 
Partnership in Assisting 
Community Expansion) was established to buy down the interest rate on loans to biodiesel and ethanol production facilities, and livestock operations. Interest buy down of 5.0% below the 
note rate.  Ongoing 
North Dakota Ethanol 
Incentive 
Program Department of 
Commerce Grants The objective is to 
encourage ethanol 
production. Recipients are ethanol producers. The incentive is based on a 
calculation that factors in the 
difference between the baseline prices for ethanol and corn and the quarterly average North Dakota prices for ethanol and corn. Producers may apply for these incentives on a quarterly basis by providing proof of the number of gallons of ethanol produced. The total cumulative incentive available to all eligible producers in any year is capped 
at $1.6 million. Also, no 
producer may receive in excess of $10 million in incentive payments over the life of their 
production facility. Ongoing 
North Dakota Regional Rural 
Development 
Revolving 
Loan Fund North Dakota 
Development Fund Mixed financing This program provides 
flexible "gap financing" to 
make projects bankable through subordinated debt, 
equity and partnerships. This fund is allocated equally among 
the state's eight economic regions for 
projects located more than five miles outside the limits of a city with a 
population less than 8,000. The maximum investment is 
$300,000. Debt and equity 
investments are priced based upon the appropriate 
risk/return.  Ongoing  
  G/SCM/N/284/USA  
 
- 236 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
North Dakota Sales & Use 
Tax 
Exemptions for Agricultural Processing Plant Construction 
Materials Tax Department Tax exemption North Dakota offers 
business a favorable tax 
climate that promotes growth and opportunity through traditional tax incentives and innovative 
new opportunities. Construction materials used to 
construct an agricultural processing 
facility are exempt from sales and use taxes. The processor must apply to the State Tax Commissioner for a refund of the tax paid by a contractor.
 
As defined by the sales tax exemption, a qualifying agricultural commodity processing facility means a processing facility for the processing or production of marketable products 
from agricultural commodities. The sales tax exemption, if 
applicable, will provide a 
five percent sales tax exemption based on the cost of construction materials for a qualifying agricultural
 
commodity processing facility. Ongoing 
Ohio Commercial 
Acceleration 
Loan Fund Development 
Services Agency Loans This program provides 
early-stage funding to 
investment-validated Ohio companies to develop next generation products and 
services in targeted sectors.
 The program is aimed at the following 
"Technology Focus Areas": 
- Advanced Materials 
- Aeropropulsion Power Management 
- Fuel Cells and Energy Storage - Medical Technology 
- Software Applicat ions for Business 
and Healthcare 
- Sensing and Automation 
Technologies 
- Situational Awareness and 
Surveillance Systems 
-  Solar Photovoltaics -  Agribusiness and Food Processing 
-  Shale This program provides loans on 
competitive terms ranging from 
$500K to $2.5 million to finance up to 75% of allowable costs for eligible projects, with terms ranging from 5 to 10 years depending on industry 
sector. Ongoing 
Ohio Direct 166 
Loan Program Development 
Services Agency Loans This program provides 
capital for expansion 
projects to companies that have limited access to
 
capital and funding from conventional, private 
sources of financing. Recipients are projects related to 
commerce, manufacturing, distribution 
or research activities in targeted industries. Loans are for land and building acquisition, construction, expansion or renovation and equipment purchases for eligible businesses. Priority  may be given to 
eligible projects based on job creation 
and payroll commitme nts, fixed asset 
investment commitment, project return on investment, project location 
and other project factors. This program provides loans 
ranging from $500K to 
$1.5 million, covering 20-40 percent of total project 
investment. Ongoing  
  G/SCM/N/284/USA  
 
- 237 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Ohio Entrepreneurial  
Signature Program Development 
Services Agency Services 
The objective is to 
significantly increase tech-
based entrepreneurial commercialization throughout a defined geographical region, with focus on strategic tech-
based sectors. Entrepreneurial companies in strategic 
technology-based sectors. Assistance is in the form of 
comprehensive, coordinated 
region-based networks of high-value services and assistance providers that integrate sources of deal flow, entrepreneurial 
support and capital. Ongoing 
Ohio Motion Picture 
Tax Credit Development 
Services Agency Tax credit The objective is to attract 
film production to the state 
as significant sources of 
jobs and tax revenue. Recipients are film, TV and video 
production companies. This program provides a 
refundable franchise or income 
tax credit equal to 25 percent  
o f  i n - s t a t e  s p e n d i n g  a n d  non-resident wages and 
35 percent of resident wages. Ongoing 
Ohio Pre ‐Seed Fund 
Capitalization 
Program Development 
Services Agency Loan The objective is to increase 
the amount of early stage 
capital invested in tech-based companies in the Imagining, Incubating, or Demonstrating phases of commercialization; Create a risk capital climate that supports development, retention, and attraction of investable tech companies in Ohio;
 
Build a pipeline of tech company deal flow to 
attract venture capital 
resources within and 
outside of Ohio. Funding goes to the highest scoring 
proposals to invest in the following 
technology areas: 
- Advanced Materials related to 
advanced polymers, ceramics, composites, carbon fibers and nanotubes, and specialty metals and 
alloys; 
- Aero propulsion Power Management; 
- Fuel Cells and Energy Storage; 
- Medical Technology related to 
imaging, surgical instruments/equipment, implant 
devices, and regene rative medicine; 
- Software Applications for business 
and healthcare; 
- Sensing and Automation 
Technologies; 
- Situational Awareness and 
Surveillance Systems; 
- Solar Photovoltaics. This program provides non-
recourse loans equal to the 
amount of private capital 
raised, up to $3 million. Ongoing  
  G/SCM/N/284/USA  
 
- 238 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Ohio R&D 
Investment 
Loan Servicing  Development 
Services Agency Loan & tax 
credit This program provides an 
economic development 
incentive for large attraction or expansion projects, designed to create high-wage jobs in targeted 
industries. Recipients are Ohio businesses that 
create R&D capabilities and high-wage 
jobs. Eligible projects include those 
where R&D are undertaken to discover information that is technological in nature and the application is useful in the commercialization of a new or improved product, pr ocess, technique, 
formula or invention. This program provides low-
interest loans partnered with a 
tax credit. Amounts under this 
program vary.  Ongoing 
Ohio Advanced 
Energy Fund Development 
Services Agency Loan The objective is to utilize 
energy efficient measures 
and technologies, reduce energy usage, reduce fossil fuel emissions and 
create/retain jobs. Program benefits are widely available. 
Projects must be located in Ohio and 
in the service territories of one of the four participating electric distribution companies: American Electric Power, Duke Energy, Dayton Power and Light and First Energy. Eligible entities may 
apply through the Energy Loan Fund.  Amounts under this program 
are based on entity type: 
(1) Manufacturers & Small Businesses: loan up to 80% of total project costs; and (2) Public Entities: loan up to 90% of total project costs. Typical loan amounts range 
from $50,000 - $5 million.  Ongoing 
Ohio Community 
Reinvestment 
Areas Development 
Services Agency Tax incentives The objective is to provide 
companies locating in a 
designated Community Reinvestment Area a tax 
abatement. Recipients are companies that are 
making a new real property 
investment in a designated Community Reinvestment Area. The company must formalize an agreement with the local community prior to going forward with the 
qualifying project. This program provides a tax 
exemption of up to 100% of 
the value of real property improvements for up to 15 years. Local legislative authority establishes terms and 
rates. Ongoing 
Ohio Data Center 
Sales & Use 
Tax Exemption  Development Services Agency Sales tax 
exemption The objective is to 
encourage the construction of state of the art data 
center facilities in Ohio. Recipients are companies that create 
data centers that involve an investment of at least $100 million
 
and have annual employee 
compensation of at least $5 million. The percentage of the 
exemption is determined by the Ohio Tax Credit Authority. 
The 
exemption applies to both the state imposed sales tax and the 
amounts added by counties and 
regional transit authorities. Ongoing 
Ohio Enterprise 
Zones Development 
Services Agency Tax incentives This program provides local 
and state tax incentives for 
businesses that expand or 
locate in designated areas 
of Ohio. Recipient businesses must finalize an 
Enterprise Zone Agreement prior to 
project initiation, agree to retain or 
create employment and establish, expand, renovate, or occupy a facility 
in an Enterprise Zone. This program provides up to 
100 percent exemption for up 
to 15 years. In some instances, 
local school board approval 
may be required. Ongoing  
  G/SCM/N/284/USA  
 
- 239 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Ohio Film 
Production Tax 
Credit Development 
Services Agency Tax credit This program is for the 
purpose of encouraging and 
developing a strong film 
industry in the state. The credit is available to qualifying 
motion picture companies, as defined 
by statute. Eligible expenditures for a project must exceed $300,000 for the 
project to be eligible for a credit.  This program provides a 
refundable tax credit of up to 
25% of eligible expenses to a maximum of $5 million per project. A total of $20 million in tax credits are available 
annually. Ongoing 
Ohio Governor's 
Office of 
Appalachia 
Grants Development 
Services Agency Grant The Governor's Office of 
Appalachia (GOA), involved 
with both short- and long-term planning, facilitates development and serves as an advocate for the Appalachian Region (29 Ohio counties) by developing policy and promoting specific projects and proposals that originate 
from the region's residents. Recipients are various industries in the 
Appalachian Region. GOA receives approximately 
$4 million annually from the 
Appalachian Regional Commission (ARC) to administer the state ARC program and fund special 
project development. Ongoing 
Ohio Innovation 
Ohio Loan 
Fund (IOF) Development 
Services Agency Loan This program provides 
financial resources for 
product commercialization 
for technology companies. Recipients are established Ohio 
businesses with a proven operating 
history undertaking an investment 
project in targeted industry sectors. The IOF can finance up to 
75 percent of a project's 
qualifying costs through loans in the range of $500,000 to 
$3 million. Ongoing.  
Ohio No Sales Tax Development 
Services Agency Tax exemption The objective is to 
encourage the development of commercial film industry 
within the state. The film industry is the recipient. 
This program provides for no 
sales tax on hotel stay in 
excess of 30 days. Ongoing 
Ohio Ohio 
Incumbent Workforce Training Voucher Program 
(IWTVP) Development 
Services Agency Grants 
This program creates 
opportunities for Ohio's workers and companies to stay competitive and current in their fields. 
The 
IWTVP is a program that companies can use to 
ensure their workers are on 
the cutting edge of their 
industry. Recipients are companies that fall into 
one of the State's targeted industry sectors or key business functions: Advanced Energy and Environmental Technologies; Aerospace and Aviation;
 
Agriculture and Food Processing;  
Bioscience and Bioproducts; Corporate 
and Professional Services; Distribution 
and Logistics; Instruments, Controls, and Electronics; Motor Vehicles and 
Parts Manufacturing. The IWTVP will reimburse a 
portion of the grantee's cost of approved training for full-time employees. 
The program 
provided a total of $20 million  
in 2013. Ongoing 
through 
2015  
  G/SCM/N/284/USA  
 
- 240 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oklahoma Aerospace 
Engineer 
Employer Tax 
Credits Tax Commission; 
Aeronautics 
Commission; HB 3239, 68 O.S. 2357.301- 
2357.304 Tax credit 
The objective is to enhance 
the state's ability to attract 
and retain a top-notch workforce pool for the Oklahoma aerospace 
industry. House Bill 3239 provides that 
"qualified employees" and "qualified 
employers" may claim these tax credits. A "qualified employer" is any legally recognized business entity such as a general or limited partnership, or a corporation, or a public entity whose principal business activity involves the 
aerospace sector. The employer tax credit comes 
in two forms:
 
Employer Tax Credit for 
Compensation Paid:  
Provides an annual income tax c r e d i t  o f  u p  t o  5  y e a r s  f o r  qualified employers of 10% of the compensation paid to a qualified employee with a degree from an Oklahoma university or college and 5% if the employee has a degree from outside Oklahoma. Credit cannot exceed $12,500 for each qualified employee annually. Employer Tax Credit for Tuition Reimbursement: Provides an annual income tax c r e d i t  o f  u p  t o  4  y e a r s  f o r  
qualified employers for tuition 
reimbursed to qualified employees. This credit shall be 50% of the tuition reimbursed to a qualified employee but cannot exceed 50% of the average annual tuition in a qualified program at a public university in Oklahoma. This credit may only be claimed if the qualified employee received his undergraduate or graduate degree within 1 year of beginning employment with the 
qualified employer. Ongoing  
  G/SCM/N/284/USA  
 
- 241 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oklahoma Alternative 
Energy 
Sources Tax 
Credits Tax Commission; 
68 O.S. 2357.32A 
and B 
SB 498, SB 501 Tax credit The objective is to 
encourage alternative, zero-
emission electricity generation from renewable resources including wind, solar, geothermal and 
water. Recipients are producers of electricity 
utilizing alternative, zero-emission fuel 
and small wind turbine manufacturers.
 Producers may receive a tax 
credit of 50 one-hundredths of 
one cent per kilowatt-hour of electricity generated by facilities placed in operation between 1 January 2007 and before 1 January 2016. The tax credits will be for a period of 10 years and may be transferrable. For facilities placed in operation before January 1 2007, producers may receive a tax credit of 25 one-hundredths of one cent per kilowatt-hour of electricity generated between 1 January 2007 and before 1 January 2012.  Small wind turbine manufacturers may earn a 
credit of $25 per square foot of 
rotor swept area starting in 2003. The 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 establishes a five-year step-down for zero emission tax credits and sets a $6 million annual cap 
statewide. Ongoing.  
  G/SCM/N/284/USA  
 
- 242 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oklahoma Ethanol Tax 
Credits 68 O.S. 2357.66 Tax credit The objective is to allow for 
the use and blending of 
ethanol in fuels. This 
program provides a credit for ethanol against the tax imposed by Section 2355 and 2370 of Title 68, and Sections 624 and 628 of Title 36. After 1 January 2013, the tax credit may only be applied against taxes imposed by 
Section 2355. Recipients include any ethanol facility 
producing ethanol pre-denaturing at 
the rate of at least 25% of original design capacity, on or before 12/31/2008, and where production is kept at an average of at least 25% capacity for at least 6 months during
 
eligibility. "Ethanol facility" means a plant or facility pr imarily engaged in 
the production of ethanol or ethyl alcohol derived from grain components, coproducts, or by
 
products. This program provides a credit 
of $0.20/gal of ethanol 
produced for 60 months beginning with the first month of eligibility, ending not later than 12/31/2010. An additional $0.20/gal is available for ethanol produced above original capacity which results in expansion of facility, for 60 months until no later than 12/31/2010. The benefit is capped at 25 million gal per year, with a total of 125 million
 
gals for all 60 months. Beginning 1/1/2011, a credit of $0.075/gal for new production, not to exceed 36 consecutive months, was available. 
This is 
capped at 10 million gals per year. Until end of
 
2013.  
  G/SCM/N/284/USA  
 
- 243 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oklahoma Five-Year 
General 
Property (Ad Valorem ) 
Tax Exemptions for Manufacturing 
and R&D Oklahoma Tax 
Commission; 
Title 68 O.S.2902 
SB 498, SB 501 Tax exemption 
The objective is to 
encourage manufacturers, 
research and development and certain technology companies to locate or expand facilities in 
Oklahoma. Recipients include certain 
new/expanding manufacturers, R&D 
companies, computer services and data processing companies with significant out-of state sales, aircraft repair companies, oil refineries, and certain wind power generators.
 
Threshold requirements include: 
investment of at least $250,000 and addition of $250,000 in annual payroll in counties with a population of 75,000 or less. If the company is located in a larger county, an annualized payroll of at least $1,000,000 is required. Wind power generators in NAICS 221119 are exempt from the payroll requirement, if there is an increase of $2 million or more in capital improvements while maintaining or increasing payroll. Eligible property 
may include land, buildings, 
improvements, machinery, fixtures and equipment used directly and exclusively in the primary activity or 
process of the facility site. The incentive is equal to the 
ad valorem  tax (the general 
property tax) otherwise payable on real property, which is collected by county governments. 
The average 
effective tax rate for locally assessed property is about 1% of the value of the property.
 
(Under Senate Bill 498, wind power generators will no longer qualify for the ad valorem  tax 
exemption after the sunset date; SB 501 establishes a five-year step-down for zero emission tax credits and sets a $6 million annual cap 
statewide.) Ongoing  
  G/SCM/N/284/USA  
 
- 244 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oklahoma Investment 
New Jobs 
Income Tax 
Credit Oklahoma Tax 
Commission  
68 O.S. §2357.4 Tax credit The Investment New Jobs 
Income Tax Credit allows 
manufacturers or qualified aircraft maintenance facilities the greater credit of one percent per year of the investment in qualified depreciable property the year the property is placed in service, or a credit of $500 per year per additional new jobs engaged only in manufacturing or processing. 
To qualify, the 
depreciable property must have a floor cost of at least $50,000. New jobs credit shall be for each full time equivalent manufacturing 
employee earning at least 
$7,000 during each year the credit is claimed. In Enterprise Zones the credit is doubled. Firms that take advantage of the Investment/Jobs Income 
Tax Credit Package are 
ineligible for the Quality Jobs 10-Year Cash Back 
Incentive. Recipients are manufacturing, aircraft 
maintenance facilities and various 
computer service industries. The credit allowable in any year 
is limited to the employer's tax 
liability; any credit not used may be carried forward 
indefinitely. Ongoing 
Oklahoma Oklahoma Film 
Enhancement 
Rebate Oklahoma Film and 
Music Commission 
68 O.S. 3624 Rebate The objective is to 
encourage the development 
of commercial film industry 
within the state. The film industry is the recipient. The Oklahoma Film 
Enhancement Rebate offers up 
to 35% on Oklahoma expenditures to qualifying companies filming in the state capped at $5 million per year
 
There is an additional 2 percent  
rebate when $20,000 spent on 
music recorded in Oklahoma.  Ongoing  
  G/SCM/N/284/USA  
 
- 245 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oklahoma Sales Tax 
Exemption Oklahoma Film and 
Music Office Tax exemption The objective is to 
encourage the development 
of commercial film industry 
within the state. The film industry is the recipient. This program provides a point 
of purchase (POP) tax 
exemption to qualified productions on sales taxes paid for property or services to be used in productions. The state's current sales tax is 4.5%. Local taxes, which vary from city to city and county to county, average between 3% and 4%.
 
The POP Tax Exemption cannot 
be used in conjunction with the 
35% rebate. Ongoing 
Oklahoma Sales Tax 
Refunds for 
Computer-related 
Products Oklahoma Tax 
Commission 
68 O.S. 1357 Tax refund Oklahoma offers a sales tax 
refund on computers, data 
processing equipment, related peripherals, telegraph or telecommunications 
services or equipment. Qualifying companies include:
 
a. New or expanded aircraft 
maintenance and manufacturing facilities that create 250 or more jobs, with construction investment of $5 million and purchases of at least $2 million worth of computers and other listed items.
 
b. Research and development or computer services companies (SIC 7372-7375, 8731-8734). (SIC 7374 
must attain minimum of $100,000 
purchases), when at least 50 percent
 
of the annual gross revenue of the business is generated by sales of product or service to an out-of-state buyer or consumer (includes the federal government); 75 percent of annual gross income results from computer services/data processing or research and development activities; and the business employs at least 10 new workers at an average salary of 
$35,000 for at least three years. The amounts vary.  Ongoing  
  G/SCM/N/284/USA  
 
- 246 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oklahoma Agricultural 
Commodity 
Processing Facility Income Tax 
Exemption Tax Commission 
68 O.S. SS 2358 
[A][6] Tax exemption The objective is to
 
encourage investment in 
primary agricultural 
processing. Recipients are owners investing in new 
or expanded agricultural commodity 
processing facilities for commodities that have not been touched by the manufacturing process. An example is milk from farm to dairy, but not 
processed milk from dairy to bakery. The program provides a taxable 
income exclusion up to 15% of 
investment. Ongoing 
Oklahoma Construction 
Materials Oklahoma Tax 
Commission; 
68 O.S. 1359[7] and 68 O.S. 
1357[17] Sales tax 
exemption (68 
O.S. 1359[7]) or a sales tax refund (68 O.S. 
1357[17]) The objective is to 
encourage development 
within the state. Eligible manufacturers include: 
(1) Facilities with construction costs 
exceeding $5 million that create 100 new manufacturing jobs and are maintained for a minimum of 36 months. Construction costs include
 
building and construction costs, and engineering and architectural fees, but not legal fees. (2) Facilities with construction costs exceeding $10 million, and with combined total costs of material, construction, and machinery exceeding $50 million, which add 75 new employees who are retained for 36 months. (3) Facilities with construction costs exceeding $300,000,000 which maintain an 
employment level of at least 1,750 full 
time equivalent employees. 4) Qualified new or expanded aircraft maintenance and overhaul facilities that create 250 or more jobs, with construction totaling at least 
$5 million.  The amount of refund varies 
based on eligible costs. Ongoing  
  G/SCM/N/284/USA  
 
- 247 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oklahoma Enterprise 
Zones Department of 
Commerce Mixed financing The state has designated 
Enterprise Zones which can 
be either depressed counties or inner cities.
 
These zones provide three 
major inducements for business. Double the Investment/New jobs tax credit is allowed and low interest loans may be made available through the enterprise district loan fund. 
The enterprise district 
management authorities created in each enterprise district are empowered to establish venture capital loan programs and to solicit proposals from enterprises seeking to establish or 
expand facilities in the 
zones. By statute, funds for these programs come from the issuance of general obligation bonds by the 
district involved.  Recipients are any type of 
manufacturing company locating in 
low income, high out-migration, or 
high unemployment areas. Loans can be for up to 
100 percent of the estimated 
cost of the building and 
equipment. Ongoing  
  G/SCM/N/284/USA  
 
- 248 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oklahoma Local 
Incentive 
Districts Department of 
Commerce; Local 
Governments; 
62 O.S. 860 Tax exemption The objective is to 
encourage new investment 
in local communities. Recipients are companies in locally 
designated Incentive Districts. The 
exemption is allowed on new investment only and is not available to 
predominantly retail establishments.  The incentive is equal to the 
ad valorem  tax (the general 
property tax) otherwise payable on real property, which is collected by county governments. Exemptions are for five years unless the business is located in an Enterprise Zone - then, the exemption may be for up to six years. It may be extended for the sixth year only by agreement of all local taxing entities. Companies enrolled in the five-year manufacturers exemption under 68 O.S. § 2902 are not eligible for the local incentive, nor are companies relocating from 
within the state. Ongoing 
Oregon Business 
Development 
Fund Business Oregon Loan This program provides a 
revolving loan fund to help businesses finance the acquisition of property, 
building, equipment, and 
working capital.  Recipients include any non-retail 
business, with preference is given to businesses with fewer than 50 employees located in rural areas or "distressed" areas. 
This program provides for a 
maximum of 40 percent Oregon Business Development Fund participation. 
The maximum 
loan size is $750,000. The term 
of the loan cannot exceed the useful life of the collateral or 20 years, whichever is less. 
The 
interest rate is one point above the current yield of U.S. 
Treasury securities of a 
comparable term.  Ongoing  
  G/SCM/N/284/USA  
 
- 249 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oregon Business 
Energy 
Facilities 
(BETC) Oregon 
Department of 
Energy (ORS 
315.354) Tax credit The objective is to 
encourage business 
investments in energy conservation, recycling, renewable energy resources, or less-polluting 
transportation fuels. Recipients are trad e, business, or 
rental property owners who pay taxes 
for a business site in Oregon are eligible for the credit. The business, its partners, or its shareholders may use the credit. The applicant must own or be the contract buyer of the project. 
The business must use the equipment 
for the project or lease it for use at 
another site in Oregon. The tax credit is 35 percent of 
the eligible project costs, to be 
taken over five years: 10 percent in the first and second years and 5 percent
 
each year thereafter. Eligible project costs of $20,000 or less are entitled to the tax credit in one year, but the credit is not refundable and cannot exceed tax liability. Certain facilities using or producing renewable energy resources are allowed credit of 50 percent of eligible project costs, to be claimed at 10 percent each year for 
five years. Ongoing 
Oregon Business 
Retention 
Services Business Oregon Business 
assistance The Oregon Business 
Retention Service (OBRS) is a statewide service contract for private consultants to assist Oregon businesses that either are having financial problems or are 
going through difficult 
transitions with growth, market shifts, or an ownership change. In addition, OBRS has provided partial funding for feasibility studies of potential employee buyouts, and partial funding for studies that examine the feasibility of reopening 
closed industrial facilities.  Recipients include any non-retail 
business.  Participating businesses receive 
up to $4,000, or approximately 40 hours, of management counsel. 
The applicant for a 
feasibility study of a closed industrial facility must provide 25 percent of the cost of the 
study in a cash match. 
The 
department's contribution, which is in grant form, cannot 
exceed $30,000. Ongoing 
Oregon Greenlight 
Labor Rebate The Governor's 
Office of Film & 
Television 
Development Cash rebate The objective is to 
encourage business 
development within the 
state. Recipients include eligible productions 
for film or television. This program provides 
qualifying productions 
additional cash payments derived from 6.2 percent of wages paid to production 
personnel. Ongoing  
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- 250 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oregon Long-term 
rural 
enterprise zone facility 
credit Business 
Oregon/Governor's 
Office & Department of 
Revenue Tax credit 
The objective is to spur 
major industrial 
investments in rural areas of the state with highest 
rates of unemployment.  Recipients are any corporation that 
owns a facility exempt from property 
taxes under sister enterprise zone 
program. This program provides credit 
equal to 62.5 percent of 
facility's gross payroll over period of 5 to 15 years. Credit m a y  o n l y  b e  u s e d  t o  o f f s e t  taxes in excess of minimum tax payment, up to $1 million in any one year, and apportioned 
to the facility. Ongoing 
Oregon Long-term 
rural 
enterprise zone facility 
exemption Local/tribal 
governments, 
Department of Revenue & 
Business Oregon Property tax 
abatement 
The objective is to spur 
major industrial 
investments in rural areas of the state with highest 
rates of unemployment.  Recipients include any facility meeting 
special criteria in a rural zone and 
inside q county with chronic 
unemployment or lower income. The incentive is 7 to 
15 consecutive years of full 
relief from assessment of all local property taxes on new facility property. Local approval/agreement is 
mandatory. Ongoing 
Oregon Oregon 
Investment 
Advantage Business Oregon & 
Department of 
Revenue Income tax 
reduction The objective is to 
encourage new business 
development in relatively worse-off counties in the state, of which there are currently 22 of 36 that are 
eligible. Recipients are located inside an 
eligible county, or any type of 
business that is located in a small city or has industrial operations elsewhere 
in county. The income attributable to a 
qualifying facility is exempt 
from state taxable income for 
ten years. Ongoing 
Oregon Oregon 
Production 
Investment 
Fund The Governor's 
Office of Film & 
Television 
Development Cash rebate The objective is to 
encourage film industry 
activity in the state. Recipients include eligible productions 
for film or television. This program rebates 
10 percent of Oregon-based 
production expenses (including 
labor). Ongoing 
Oregon Qualified 
Research 
Activities 
Credit Department of 
Revenue (ORS 
317.152 to 
317.154) Tax credit The objective of this 
program is to encourage 
qualified research and basic research conducted in 
Oregon. Recipients any corporation 
undertaking qualified research or 
paying for basic research in Oregon. This program provides a tax 
credit of 5 percent of eligible 
annual expenses in excess of base amount consistent with U.S. IRC §41, up to $2 million
 
per year. Ongoing 
Oregon Standard 
enterprise zone 
exemption Local/tribal 
governments, Department of Revenue & 
Business Oregon Property tax 
abatement 
The objective is to create 
new jobs by encouraging business investment in economically lagging areas 
of the state.  Recipients include any non-retail 
business in any of 59 or more enterprise zone designations found 
throughout the state Increased hiring entitles a 
business to 100-percent abatement on qualified, new plant & equipment. Exemptions last from three to five years, depending on local approval/criteria. Ongoing  
  G/SCM/N/284/USA  
 
- 251 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Oregon Strategic 
Investment 
Program Local/tribal 
governments, 
Department of Revenue & 
Business Oregon Property tax 
abatement The objective is to 
incentivize major, highly 
capital-intensive 
investments in Oregon  Recipients include any non-retail 
business.  This program provides an 
exemption from property tax on 
new investment in excess of the taxable portion. 
The portion 
equals the real market value up to $25 million in rural areas and $100 million in rural areas.
 
Business must pay q community service fee equal to 25 percent of annual tax savings up to $500,000 in rural areas, $2 million in urban areas. Local additional 
requirements commonly apply. 
 Ongoing 
Pennsylvania Alternative 
Fuels 
Incentive 
Grants Act 178 Grants The objective is to create 
new markets for biofuels in 
Pennsylvania. Recipients include qualified renewable 
fuel producers. This program provides 
reimbursement of up to 
$0.05/gal of renewable fuels produced in a calendar year up 
to 12,500,000 gals total. Ongoing 
Pennsylvania Ben Franklin 
Technology 
Development Authority (BFTDA) Technology Company Investment 
Program Department of 
Community and 
Economic 
Development Loan 
This program is designed to 
address the financing needs 
of technology-oriented businesses by providing a fund to finance investment and increase available venture capital to 
technology companies. Recipients include businesses that fall 
within identified SIC or NAICS codes 
and venture capital funds.  The amounts vary. Ongoing 
Pennsylvania Ben Franklin 
Technology Development 
Authority 
(BFTDA)-Venture Investment 
Program Department of 
Community and Economic Development Loan 
The objective is to promote 
investment in venture capital partnerships 
investing in early-stage PA 
technology companies. The recipients include businesses
 
involved in technology or life sciences.  The amounts vary. Ongoing 
Pennsylvania Ben Franklin 
Technology 
Partners Department of 
Community and 
Economic 
Development Loan and grant The objective is to promote 
technology development 
and research and 
development. Recipients include start-up or existing 
companies which are technology 
o r i e n t e d  o r  i n v o l v e d  i n  r e s e a r c h  a n d  
development. The amounts vary. Incentives 
range from $5,000 to 
$250,000. Ongoing  
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- 252 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Pennsylvania Building PA-
Real Estate 
Development 
Fund Community 
Financing Authority Loan The objective is to promote 
projects in historically 
underserved in small to 
mid-sized communities. Focused on industrial, commercial and 
multi-use projects, the program 
supports the acquisit ion, development, 
redevelopment, and revitalization of communities. In addition, in order to focus capital investments in traditionally underserved areas, 50% of the funds have been earmarked for those real estate projects located in areas other than cities of the first and 
second class. The amount varies. Building PA 
will provide $150 million, which 
will be matched by the private investors looking to facilitate 
projects within the state. Ongoing 
Pennsylvania Business 
Opportunities 
Fund (BOF) Department of 
Community and 
Economic 
Development Loan This program provides 
installment loans, lines of 
credit and technical assistance for minority business enterprises, women-owned business enterprises and small 
businesses. Any small business may apply, but the 
program will give priority to small 
businesses requiring capital and technical assistance in order to compete for governmental and private sector contracts. This program is open to businesses located in the following counties: Adams, Allegheny, Armstrong, Beaver, Berks, Butler, Chester, Clarion, Crawford, Cumberland, Dauphin, Erie, Fayette, Franklin, Greene, Indiana, Lancaster, Lawrence, Lebanon, Lehigh, Mercer, 
Montgomery, Northampton, Perry, 
Washington, Westmoreland and York. The amounts vary. Ongoing 
Pennsylvania Community 
Economic 
Development 
Loan Program Department of 
Community and 
Economic 
Development 
(DCED) Loan This program provides low-
interest loans for projects in 
distressed communities for 
land and building acquisition; building, construction and renovation; machinery and equipment acquisition and installation; and working 
capital. Recipients include for-profit small 
businesses (100 employees or less) 
that are located in a DCED designated 
distressed community, Keystone 
Opportunity Zones. 
This program provides loans up 
to $100,000 or 50% of total 
eligible project cost, whichever 
is less. There is a 2% interest 
rate, with flexible terms. Ongoing  
  G/SCM/N/284/USA  
 
- 253 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Pennsylvania Film Tax 
Credit 
Program Department of 
Community and 
Economic 
Development Tax credit Act 55 of 2007, the Film 
Tax Credit Law, authorized 
the issuance of $75 million  
in tax credits in an effort to expand the activity of film, television and other production companies in 
Pennsylvania. Projects eligible for tax credits under 
the program include: the production of 
a feature film, a te levision film, a 
television talk or game show series, a television commercial, a television pilot or each episode of a television series intended as programming for a 
national audience. The amount of the tax credit 
available for an eligible project 
is equal to 25 percent of qualified Pennsylvania production expenses for the 
project. Ongoing 
Pennsylvania Keystone 
Innovation 
Zone (KIZ) 
Tax Credits Department of 
Community and 
Economic 
Development Tax credit This is an incentive program 
that provides tax credits to 
for-profit companies less than eight years old operating within specific targeted indust ries within 
the boundaries of a Keystone Innovation Zone 
(KIZ).  Recipients include for-profit business 
entities 1) located within the 
geographic boundaries of a particular KIZ, 2) in operation less than 8 years, 3) operating within one of the KIZ targeted industry segments or sectors, 4) and meeting any other requirements as specified by the DCED may be qualified KIZ Companies and eligible to participate in the KIZ Tax 
Credit Program. A KIZ company may claim a tax 
credit equal to 50% of the 
increase in that KIZ Company's gross revenues in the immediately preceding taxable year attributable to activities in the KIZ, over the KIZ Company's gross revenues in the second preceding taxable year attributable to its activities 
in the KIZ. The KIZ Tax Credit is limited to $100,000 annually per KIZ company, a total pool of up to $25 million in tax credits available to all KIZ 
companies annually. Ongoing 
Pennsylvania Keystone 
Opportunity 
Zone (KOZ) Department of 
Community and Economic 
Development Tax 
abatement/redu
ction This program provides state 
and local tax abatement to businesses, property owners and residents 
locating in one of the 12 
designated zones as of 
1 January 1999. Recipients are businesses, property 
owners or residents located in one of 
the 12 designated zones. This program provides 
abatement of sales, corporate, and other taxes in varying 
amounts.  Ongoing 
Pennsylvania Neighborhood 
Assistance, 
Enterprise Zone Tax Credit (NAP-
EZP) Department of 
Community and 
Economic 
Development Tax credit 
This is an incentive program 
that provides tax credits to 
private companies investing in rehabilitating, expanding, or improving buildings or land located within designated enterprise 
zones. Recipients include any private 
company with an investment located 
in an enterprise zone. 
The tax credits equal 25% of 
amount invested; up to 
$500,000 total tax credits per p r o j e c t ;  u p  t o  3 5 %  t a x  c r e d i t  
for a priority project. Ongoing  
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- 254 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Pennsylvania Pennsylvania 
Industrial 
Development Authority 
(PIDA) Department of 
Community and 
Economic 
Development Loan This program provides low-
interest loan financing 
through Industrial Development Corporations for land and building acquisition, construction and renovation, resulting in the creation or retention of 
jobs. Recipients include Manufacturing; 
Industrial; Research and 
Development; Agricultural processors; Firms establishing a national or regional headquarters; and 
Computer/clerical operation centers This program provides loans up 
to $2 million (within Enterprise 
Zones, Act 47 Industrial Communities, Brownfield Sites, and Keystone Opportunity Zones, $2.25 million). No more than 30% to 70% of total eligible project costs, based on firm size and unemployment 
rate, is allowed. Ongoing 
Pennsylvania Second Stage 
Loan Program Department of 
Community and 
Economic 
Development Loan 
guarantees This program provides loan 
guarantees for working 
capital for 2-7 year old manufacturing, biotech, and technology-oriented 
companies. Recipients include 2-7 year old 
manufacturing, biotech, and 
technology-oriented companies For first two years, this 
program covers 50% of 
outstanding principal up to $1 million; after the first two years, 25% of the outstanding principal amount is 
covered. Ongoing 
Pennsylvania The 
Pennsylvania 
Regional Center – New American Development 
Fund Department of 
Community and 
Economic 
Development Loans This program provides low-
cost loans to enterprises 
with job-creating projects located within the Commonwealth's federally-designated EB5 regional center. The federal EB5 investor program grants eligible foreign investors the opportunity to obtain an EB5 visa if they commit to 
invest funds in job-
producing development projects in the United States. Funds may be used to finance new construction, the acquisition of plant, property and equipment, building rehabilitation, tenant improvements, and 
working capital. Recipients include creditworthy 
developers, busine sses and other 
enterprises with projects to be located within the boundaries of Pennsylvania's federally-designated EB5 regional center. Projects must generally be located in either a rural area or an area of high unemployment 
or economic distress. 
This program provides loans no 
less than $1,000,000 with no 
upper limit. In general $500,000 may be borrowed for every 10 new direct or indirect 
jobs that the borrower can 
demonstrate the project will 
create. Ongoing  
  G/SCM/N/284/USA  
 
- 255 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Pennsylvania Solar Energy 
Program (SEP)  The program is 
administered 
jointly by the Department of Community and Economic Development (DCED) and the Department of Environmental Protection (DEP) under the direction of the Commonwealth Financing Authority 
(CFA). Grants and 
loans 
The Solar Energy Program 
(SEP) provides financial 
assistance in the forms of grants and loan funds to promote the use of alternative solar energy in 
Pennsylvania.  Recipients include solar energy 
equipment manufacturers and 
operators of solar energy generators Loans for component 
manufacturers of solar energy 
generation equipment may be up to $35,000 for every new job created within three years
 
after approval of the loan. Loans for solar energy generation or distribution projects shall not exceed $5 million or $2.25 per watt, whichever is less. Grants for component manufacturers of solar energy generation equipment may be up to $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 pr ojects, solar 
research and development 
facilities, and solar thermal projects shall not exceed $1 million or $2.25 per watt, whichever is less. Grants for planning and feas ibility studies 
shall not exceed 50 percent of the total cost of the planning project or $175,000, whichever 
is less. Ongoing  
  G/SCM/N/284/USA  
 
- 256 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Pennsylvania Alternative 
Clean Energy 
Program (ACE)  The program is 
administered 
jointly by the Department of Community and Economic Development (DCED) and the Department of Environmental Protection (DEP), under the direction of the Commonwealth Financing Authority 
(CFA). Grants and 
loans 
The Alternative and Clean 
Energy Program 
(ACE) provides financial assistance in the form of grant and loan funds that will be used by eligible applicants for the utilization, development and construction of alternative and clean energy projects in the state, including infrastructure associated with compressed natural gas and liquefied natural gas fueling stations, and energy efficiency and energy conservation 
projects in the state. Recipients include manufacturers of 
alternative and/or clean energy 
generation equipment and operators of alternative and/or clean energy 
generation projects. Loans for manufacturers of 
alternative and/or clean energy 
generation equipment or components shall not exceed $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 $5 million or 50 percent of the total project cost, whichever is less. Grants for manufacturers of alternative and/or clean energy generation equipment or components shall not exceed $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 $2 million or 30 percent of the total project cost, whichever is 
less. Ongoing  
  G/SCM/N/284/USA  
 
- 257 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Puerto Rico Economic 
Incentives for 
the Development of Puerto Rico Act (Act No. 
73-2008) Puerto Rico 
Industrial 
Development Company 
(PRIDCO) Tax credit 
The objective is to foster 
investment in key sectors of 
the economy. Recipients are businesses engaged in 
the following: scientific research and 
development; recycling; hydroponics; 
and software development. Incentives under this program 
include: 
- Reduced 4% income tax rate 
on Industrial income 
- 12% tax withholding on 
royalties 
- 0-1% income tax on pioneer 
industries 
- Up to 50% tax credit for 
purchasing local and recycled 
products 
- Up to 50% tax credit for R&D 
- Up to 50% tax credit for 
investing in efficient energy use and renewable energy machinery and equipment, 
and 
- Up to $5,000 tax credit for job 
creation Ongoing 
Puerto Rico Green Energy 
Incentives Act 
of Puerto Rico (Act No. 82-
2010) Puerto Rico 
Department of 
Economic Development and 
Commerce Tax credits and 
exemptions The objective is to 
encourage the creation of a 
new, strong and robust renewable energy industry. 
This program creates new 
incentives to encourage investment in renewable 
energy.  Recipients include any business 
engaged in the production and sale, at 
a commercial level, of green energy for consumption in Puerto Rico, whether as the owner and direct operator of the production unit or as owner of a production unit operated by 
another person. This program 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 licenses, excises and other municipal taxes and (4) various 
tax credits for job creation.  Ongoing 
Puerto Rico  Incentives Act 
for the Creation and Retention of Jobs in the 
Small - and 
Medium-sized Enterprises (Act No. 120-
2014) Puerto Rico Trade 
and Export 
Company Tax exemptions 
and credits 
The main objective of Act 
No. 120-2014 is to promote economic development by stimulating growth in Small - and Medium-sized 
Enterprises (SMEs). In 
order to be eligible for Act No. 120's incentives, SMEs shall have 50 employees or less and have annual sales 
of $10 million or less.  Recipients are small - and Medium-
sized Enterprises (SMEs) with 50 employees or less and sales of 
$10 million or less. The program offers multiple 
incentives for SMEs such as:  
- Special Tax Rates: 5%, 10%, 
15% 
- Municipal Tax Exemptions: 
50% 
- Property Tax Exemptions: 
50% 
- Salary Reimbu rsement: 50% 
of federal minimum wage up 
to $3.63/hr Ongoing  
  G/SCM/N/284/USA  
 
- 258 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Rhode Island Enterprise 
Zones Rhode Island 
Economic 
Development 
Corporation Tax credit A certified business facility 
within an area  designated 
by the Enterprise Zone Council may qualify for several incentives to expand facilities and 
employment in these areas.
 The State of Rhode Island has 
designated eleven Enterprise Zones.  
These zones include parts of Bristol, 
Central Falls, Cranston, Cumberland, East Providence, Lincoln, Pawtucket, Portsmouth, Providence, Tiverton, Warren, Woonsocket, and West Warwick. Federal enterprise zones or enterprise communities qualify for all benefits afforded state enterprise 
zones as of 1 July 1998. A tax credit is allowed for 
qualified enterprise zone 
businesses for employing persons domiciled in an enterprise zone. Firms qualifying for enterprise zone tax credits by increasing total company employment by 5 percent within an enterprise zone may take a credit equal to 75 percent of the total wages paid to enterprise job employees living in an enterprise zone, with a maximum credit up to $5,000 per enterprise zone resident new hire. A credit of 50 percent
 
of the total wages for on-enterprise zone employees is available up to $2,500 per new hire. Ongoing 
Rhode Island Rhode Island 
Employer's Apprenticeship Tax Credit Rhode Island 
Economic Development Corporation Tax credit 
The objective is to promote 
growth in the metal and 
plastic industries. The credit applies to the following 
trades in the metal and plastic industries: machinist, toolmaker, 
modelmaker, gage maker, 
patternmaker, plastic process technician, tool & machine setter, diesinker, moldmaker, tool & die 
maker, machine tool repair. The annual credit allowed is 
50 percent of the actual wages paid to the qualifying 
apprentice or $4,800, 
whichever is less. Ongoing  
  G/SCM/N/284/USA  
 
- 259 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Rhode Island Film and 
Television Tax 
Credit The Rhode Island 
Film & Television 
Office Tax credit The objective is to promote 
the production of feature 
length films in Rhode Island distributed to a national 
audience. The recipient is the film industry. 
This program provides a 
25 percent motion picture 
company transferable tax credit for all Rhode Island spending. It also includes salaries for people working on the ground in state. Credits are capped up to $5 million that can be carried forward for no more than three years, but that maximum can be waived with approval.
 
No more than $15 million in credits can be obligated in one 
calendar year. Ongoing 
Rhode Island Innovation Tax 
Credit Rhode Island 
Economic 
Development 
Corporation Tax credit The objective is to 
encourage investment in 
high-growth, high-wage 
innovation industries. To be eligible to apply for the credit, a 
company must have annual gross 
revenues of less than $1 million in the prior two calendar years and must be categorized as one of the following innovation industries: Biotechnology and Life Sciences; Communication and Information Technology; Financial Services; Marine and Defense Manufacturing; Professional, Technical 
and Educational Services; Industrial 
and Consumer Product Manufacturing 
and Design. The Rhode Island Innovation 
Ta x  C r e d i t  o f f e r s  u p  t o  a  5 0 %  
credit on qualified capital investments, with a maximum 
credit of $100,000. Ongoing 
Rhode Island Job Creation 
Guaranty 
Program Rhode Island 
Economic 
Development 
Corporation Loan guarantee The objective is to 
encourage the creation of 
high-paying, full-time jobs. Loan guarantees by private lenders or 
guarantees of certain bond obligations 
are allowed for the benefit of businesses in primarily technology and innovation-driven industries.
 
Permanently created jo bs must be full-
time, at least 30 hours per week with industry comparable benefits, and have earnings of more than 250 percent of the state minimum 
wage. Loan guarantees may not 
exceed $10 million per project. Ongoing  
  G/SCM/N/284/USA  
 
- 260 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
South 
Carolina Employee 
Wage and 
Supplier 
Rebate South Carolina 
Department of 
Parks, Recreation & Tourism - Film 
Commission Cash rebate 
The objective is to promote 
the production of feature 
length films in South 
Carolina. The recipient is the film industry . This program provides a rebate 
equal to 20% of employee 
wages (25% for SC residents), not to exceed $10 million per year, or up to a 30% of SC supplier expenditures if they spend at least $1,000,000 in 
the state. Ongoing 
South 
Carolina Renewable 
Fuels 
Processing Facilities Tax 
Credits SC State Energy 
Office Tax credit 
This program provides 
credit for commercial 
processing facility for 
renewable fuels. Recipients include commercial 
facilities, placed in service after 2006, 
that process certain renewable fuels, 
including ethanol and biodiesel. This program 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 
installments. Ongoing; 
credit is
 
repealed 
for facilities  
placed in  
service 
after 2019. 
South 
Carolina Renewable 
Fuels 
Distribution Facilities Tax 
Credits SC State Energy 
Office Tax credit 
This program provides a 
credit for commercial 
distribution facility for 
renewable fuels. Recipients include commercial 
facilities, placed in service after 2006, 
that distribute or dispense certain renewable fuels, including ethanol and 
biodiesel. This program provides a 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 3 equal 
annual installments. Ongoing; 
credit is
 
repealed 
for facilities  
placed in  
service 
after 2019. 
South Carolina Tax Credit for 
Renewable Energy Systems 
Manufacturers SC State Energy 
Office Tax credit 
The objective is to promote 
the production of renewable energy systems, including 
solar, wind and geothermal.
 Recipients include manufacturers of 
renewable energy systems that invest $500 million and meet certain job and 
wage thresholds. This program provides an 
income tax credit equal to 10% of qualifying expenditures.
 
Credits cannot exceed $500,000 for any taxable year 
or $5 million total. Until end of
 
2015.  
  G/SCM/N/284/USA  
 
- 261 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
South 
Carolina Motion Picture 
Production 
Facility Credit South Carolina 
Department of 
Parks, Recreation & Tourism - Film 
Commission Tax credit 
The objective is to promote 
the production of feature 
length films in South 
Carolina. The recipient is the film industry. This program provides an 
income tax credit equal to 20% 
of the investment in a company that constructs, converts or equips a motion picture production or post-production facility. For a production facility, the company must spend at least $2 million, excluding land costs, and for a post-production facility, the company must spend at least $1 million, excluding land costs. Limited to $5 million for all years and cannot exceed 
50% of tax liability. Ongoing 
South 
Carolina Motion Picture 
Project Credit South Carolina 
Department of Parks, Recreation & Tourism - Film 
Commission Tax credit 
The objective is to promote 
the production of feature length films in South 
Carolina. The recipient is the film industry. 
This program provides an 
income tax credit equal to 20% of the cash investment in a company that develops or produces a qualified SC motion picture project. At least $250,000 in costs must be incurred in SC and at least 20% 
of filming days of principal 
photography, but not less than 10 days of filming, must be done in SC. Limited to $100,000 for all years and cannot exceed 50% of tax 
liability. Ongoing 
South 
Carolina Commercial 
Production 
Credit South Carolina 
Department of 
Parks, Recreation & Tourism - Film 
Commission Tax credit 
The objective is to promote 
the production of 
commercials in South Carolina for multi-market 
distribution. The recipient is the film industry. 
This program provides an 
income tax credit equal to 10% 
of the investment in a company in SC. At least $500,00 in costs must be incurred in SC. The State may only disburse $1 million per year and will be
 
awarded on a first come 
first serve basis. Ongoing  
  G/SCM/N/284/USA  
 
- 262 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
South 
Carolina Investment 
Tax Credit South Carolina 
Department of 
Revenue Tax credit The objective is to promote 
the growth of the rubber 
and plastics manufacturing 
industry Recipients include manufacturers 
engaged in an activity listed under 
NAICS Section 326 (Plastics and Rubber) that (i) employed 5,000 employees and invested $2.5 billion prior to 1 July 2011 or (ii) commits to employ 1,200 employees and invest 
$400 million by 1 January 2022. The credit may fi rst be applied 
against 100% of income tax 
liability and any excess can be applied as a rebate of 
withholding tax liability. Ongoing 
South 
Carolina Port Volume 
Credit SC Coordinating 
Council for 
Economic 
Development Tax credit The objective is to promote 
the use of the port facilities.  This program is available to (1) a 
company that is engaged in 
manufacturing, warehousing, freight forwarding, freight handling, goods processing, cross docking, transloading, wholesaling of goods or distribution, which uses port facilities in SC and which increases its port cargo volume at these facilities by a minimum of 5% in a calendar year; (2) a distribution fa cility with a base 
cargo of at least 5,000 TEUs or its non-containerized equivalent that commits to spending at least $40 million and creating at least 
100 new jobs; or (3) a company 
involved in the movement of goods
 
through a SC port that has 250 employees in SC and has a base cargo of at least 5,000 TEUs or its non-containerized equivalent and commits to build a distribution facility 
within 5 years. The amount varies. Ongoing 
South 
Carolina Recycling 
Facility Tax 
Credit South Carolina 
Department of 
Revenue Tax credit The objective is to promote 
recycling. Recipients include manufacturers of 
products composed of 50% or more 
post consumer waste material that invests at least $300 million within 
5 years. The amount varies. 
This tax 
credit may be used to reduce 
income taxes, sales and use taxes and corporate license 
fees. Ongoing  
  G/SCM/N/284/USA  
 
- 263 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
South Dakota Alternative 
Annual Tax on 
Wind Farm 
Property South Dakota 
Department of 
Revenue; South Dakota Codified 
Law 10-35-17-19 Tax incentives 
The objective is to promote 
alternative energy sources. Recipients include any company 
owning or holding under lease, or 
otherwise, real or personal property used, or intended for use, as a wind 
farm producing power 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 which is used or intended for use as a wind farm, but are not in lieu of the retail sales and service tax or 
other taxes.  Ongoing 
Tennessee 25% Film 
Incentive Tennessee 
Department of 
Economic and Community Development ("ECD") & Tennessee Film, Entertainment and 
Music Commission Cash refund 
The objective is to promote 
film and television 
production within the state. Recipients include a production 
company which has incurred at least 
$200,000 in qualified Tennessee expenses producing a theatrical film or 
television show in Tennessee. This program provides a 25% 
refund calculated upon 
Qualified Tennessee Expenses that are necessary for the production of a theatrical film or television show in 
Tennessee. Ongoing 
Tennessee Carbon Charge 
Tax Credit Tennessee 
Department of 
Revenue Tax credit The objective is to promote 
"green energy" job creation and capital investment 
within the state. Recipients include certified green 
energy supply chain manufacturers and any campus affiliates. Any manufacturer that has made during the investment period a required capital investment in excess of 
$250 million in constructing, 
expanding, or remodeling a facility that is certified by the Commissioner of Revenue, Commissioner of Economic and Community Development and Commissioner of the 
Tennessee Econom ic Development 
Council in their sole discretion, to be a facility engaged in manufacturing a product that is necessary for the 
production of green energy. A certified green energy supply 
chain manufacturer shall be 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. 
The credit must be 
used to offset a certified green energy supply chain manufacturer's Tennessee franchise and excise tax liability. Any credit that can not be used during a fiscal year may be refunded to the taxpayer in the form of a cash 
overpayment. Ongoing  
  G/SCM/N/284/USA  
 
- 264 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Tennessee Emerging 
Industry and 
HQ Sales Tax 
Credit Tennessee 
Department of 
Revenue Tax credit The objective is to promote 
high-skill and high-wage 
jobs in high-technology areas, emerging occupations, clean energy technology and 
headquarters facilities. An emerging industry is one that 
promotes high-skill, high-wage jobs in 
high-technology areas, emerging occupations, or clean energy technology, includin g, but not limited 
to clean energy technology research and development and installation, as determined by the Commissioner of Revenue and the Commissioner of Department of Economic and Community Development (ECD).
 
Qualified Headquarte rs Facility means 
a headquarters facility where the taxpayer is making a minimum investment of $50 million in a building or buildings, newly constructed, expanded or remodeled during the investment period not to exceed six years or $10 million and the creation of 100 new full-time jobs 
paying at least 150% of Tennessee's 
average occupational wage during the
 
investment period.  Tennessee law makes a sales 
and use tax credit available to 
taxpayers that establish a qualified facility to support an emerging industry in Tennessee. 
The credit is equal 
to the amount of sales and use tax paid to Tennessee, less the 0.5% that is earmarked for education, on the sale or use of qualified tangible personal property. A Qualified Headquarters facility locating in this state shall be eligible for a credit of all state sales and use tax paid on qualified tangible personal property except tax at the rate of 0.5% on qualified 
tangible personal property.  Ongoing 
Tennessee Enhanced 
Rural Jobs Tax 
Credit Tennessee 
Department of 
Revenue Tax credit The objective is to promote 
job creation and capital 
investment within the rural 
areas of the state. Eligible business enterprises include, 
but are not limited to: manufacturing 
operations, call centers, warehouse and distribution faci lities, headquarter 
operations, data centers. The credit is $4,500 per new 
full time job for Tier 2 & 3 
economically distressed counties. 
The credit is applied 
against the total of both franchise and excise tax liability. 
The offset amount is 
100 percent. Credit is taken annually for 3 years for a Tier 2 community and taken for 5 years for a Tier 3 community.
 
There is no carry forward 
provision. Ongoing  
  G/SCM/N/284/USA  
 
- 265 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Tennessee Green Energy 
Tax Credit Tennessee 
Department of 
Revenue Tax credit The objective is to promote 
"green energy" job creation 
and capital investment 
within the state. Recipients include certified green 
energy supply chain manufacturers.  
Any manufacturer that has made 
during the investment period a required capital investment in excess of $250 million in constructing, expanding, or remodeling a facility that is certified by the Commissioner of Revenue, Commissioner of ECD and Commissioner of TDEC, in their sole discretion, to be a facility engaged in 
manufacturing a product that is necessary for the production of green 
energy. The Green Energy Tax Credit is 
equal to 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 electr icity if the 
maximum certified rate had been applied during the applicable tax year. 
The 
Maximum Certified Rate means a rate expressed as a price per kilowatt hour established by private letter ruling by the Commissioner of Revenue, subject to approval by the Commissioner of ECD and the Commissioner of Finance & 
Administration. Ongoing  
  G/SCM/N/284/USA  
 
- 266 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Tennessee Headquarters 
Relocation 
Credit Tennessee 
Department of 
Revenue Tax credit - 
potential cash 
refund if no franchise and excise tax 
liability The objective is to promote 
the relocation of 
headquarter operations to 
Tennessee. Recipients include qualified 
headquarters operations relocating 
employees to Tennessee. The State of Tennessee allows 
a credit against a taxpayer's 
franchise and excise tax liability equal to any qualified headquarters facility relocation expenses incurred by the taxpayer during the investment period for establishing a qualified headquarters facility provided the taxpayer creates at least 100 net new full-time 
jobs paying 150% of the 
average occupational wage.  
The company must file and 
receive approval of a Qualified Headquarters Business Plan by the Commissioner of Revenue before taking this credit.
 
Relocation Expense Credits that exceed the company's 
combined franchise and excise 
liability will be refunded to the company as an overpayment.
 
Qualified Headquarters Facility means a headquarters facility where the taxpayer is making a minimum investment of $50 million in a building or buildings, newly constructed, expanded or remodeled during the investment period not to exceed six (6) years or $10 million and the creation of 100 new full-time jobs paying at least 150% of Tennessee's average occupational wage 
during the investment period.  Ongoing  
  G/SCM/N/284/USA  
 
- 267 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Tennessee Integrated 
Supplier Credit  Tennessee 
Department of 
Revenue Tax credit The objective is to 
encourage manufacturers to 
invest in and locate their facilities in 
Tennessee and 
to facilitate the co-location of integrated suppliers on or near a manufacturer's 
facility. An integrated supplier is a supplier 
located within the footprint of a 
project site, as determined by the Commissioner of Economic and Community Development and the Commissioner of Revenue, which provides goods and services on the project site solely for the qualified 
manufacturer. This new tax credit will provide 
integrated suppliers that locate 
within a qualified manufacturer's footprint with a one time super job tax credit equal to $5,000 per net new fulltime occupational wage job to offset one-third of the integrated supplier's total franchise and excise tax liability with a fifteen (15) year carry-forward plus an additional $5,000 per job annual credit each year for six (6) years to offset 100% of the integrated supplier's total franchise and excise tax liability with no carry 
forward. Ongoing 
Tennessee Jobs Tax 
Credit Tennessee 
Department of 
Revenue Tax credit The objective is to promote 
job creation and capital 
investment within the state.  Recipients are eligible business 
enterprises including, but not limited to: manufacturing operations, call centers, warehouse and distribution facilities, headquarte r operations, data 
centers The credit is $4,500 per new 
full time job for companies locating in a Non-Enhancement County or Tier 1 Enhancement County; $4,500 per new full time job for Tier 2 and Tier 3 
Enhancement Counties in 
addition to the Enhanced Rural Job Tax Credit previously described. The credit may offset up to 50% of the total franchise and excise tax liability. Credit may be carried 
forward for up to 15 years. Ongoing  
  G/SCM/N/284/USA  
 
- 268 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Tennessee Super Job Tax 
Credit Tennessee 
Department of 
Revenue Tax credit The objective is to promote 
job creation and capital 
investment within the state.  Recipients are eligible business 
enterprises, including but not limited 
to: manufacturing operations, call centers, warehouse and distribution facilities, headquarte r operations, data 
centers This program provides a job tax 
super credit of $5,000 per job 
for taxpayers investing $10 million in a qualified headquarters facility and creating 100 new full time headquarters positions paying 150% of the state's average occupational wage  as well as 
taxpayers investing in excess of $100 million in a qualified business enterprise creating 100 or more net new full-time 
jobs paying at least 100% of 
the average occupational wage in the state. 
This super credit 
may be used to offset up to 100% of a taxpayer's 
Tennessee Franchise and Excise 
Tax liability annually for 3 to 
20 years depending on the 
level of investment and job creation. 
The super credit is 
claimed beginning with the first tax year after the investment and job creation thresholds have been met. 
The super 
credit is taken annually and does not have a carry forward 
provision. Ongoing  
  G/SCM/N/284/USA  
 
- 269 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Tennessee Industrial 
Machinery Tax 
Credit Tennessee 
Department of 
Revenue Tax credit The objective is to promote 
job creation and capital 
investment within the state.  Recipients include eligible business 
enterprises, including but not limited 
to: manufacturing operations, call centers, warehouse and distribution facilities, headquarte r operations, data 
centers This program provides a credit 
of 1%-10% that may be used 
to offset up to 50% of the company's franchise and excise tax liability, for the purchase, installation and repair of qualified industrial machinery for manufacturing operations, call centers, warehouse and distribution facilities, headquarter operations, data centers. Any unused Industrial Machinery Tax Credit may be carried forward for up to 
15 years. Ongoing 
Texas Ethanol and 
Biodiesel Tax 
Exemption TX Tax Code Sec 
162.001, 162.204 Tax exemption This program provides an 
exemption from fuel tax on 
diesel fuel blended with 
ethanol or biodiesel, as provided under TX tax code 
section 162.204(9). Recipients are diesel suppliers and 
distributors. The exemption is only for the 
portion of ethanol or biodiesel 
that is blended into the diesel fuel otherwise subject to fuel 
tax of $0.20/gal. Ongoing 
Texas Defense 
Economic Readjustment 
Zone Program Office of the 
Governor Tax incentives 
The Defense Economic 
Readjustment Zone Program (DERZ) was established as a tool for business recruitment and 
job creation in adversely 
impacted defense 
dependent communities. It 
is designed to provide assistance to Texas communities, businesses and former defense 
workers. Designated readjustment projects are 
eligible to apply for state sales and use tax refund on qualified expenditures. A community must nominate and receive designation as a Defense Economic Readjustment Zone and provide specific local incentives in the zone. 
The projects are eligible for a 
sales and use tax refund paid on qualifying items and the number of jobs created/retained at the site. The project would be eligible
 
for a refund based upon 
$2,500 per new job created 
with a maximum of $1,250,000. 
The number of 
jobs eligible for a refund cannot 
to exceed 500 or a number equal to 110 percent of the projected jobs, whichever is 
less. Ongoing  
  G/SCM/N/284/USA  
 
- 270 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Texas Economic 
Development 
Refund Comptroller of 
Public Accounts Tax refund This program provides a 
refund of state franchise 
and sales/use taxes paid to the State of Texas by companies owning certain 
abated property.  A company who meets the following 
three conditions may apply for a 
refund: (1) Paid property taxes to a school district on property that is located in a reinvestment zone established under Chapter 312. (2) Is exempt in whole or in part from property tax imposed by a city or county under a tax abatement agreement established under Chapter 312. (3) Is not in a tax abatement agreement with a school 
district.  The refund is equal to the 
amount of property taxes that 
would have been paid had the company entered into a school district abatement agreement with terms identical to the city or county abatement agreement, not to exceed the net state sales and use taxes and state franchise taxes paid or collected and remitted during that calendar year. The refund amount may also be limited by a statewide appropriation per year for this 
refund program. Ongoing 
Texas Enterprise 
Zone Program Office of the 
Governor Tax refund The Enterprise Zone 
program provides communities with an economic development tool in partnerships with the state that can offer state and local incentives. 
The 
program priority is to new 
or expanding businesses 
bringing new jobs and capital investment into the community. An area is designated an enterprise zone if the Census Block Group has at least 20 percent of the population in poverty according to the most recent decennial U.S. 
Census. A business making at least 
$40,000 capital investment into a community may be nominated by the local governmental jurisdiction to the state for enterprise project status. In return for hiring a percentage of new employees that are economically disadvantaged, or enterprise zone 
residents, the businesses become 
eligible for a refund of state sales and use taxes paid on certain items used 
at the qualified business site. Enterprise projects are eligible 
for a refund of state sales or use taxes paid on items used at the qualified business site. 
The 
amount reimbursed  is based on 
the capital investment connected to the project and the number of jobs 
created/retained at the site.
 
The project would be eligible 
for a refund of state sales and  
use taxes paid of up to $7,500 per new job created up to a maximum of $3.75 million.
 
The number of jobs eligible for 
a refund cannot exceed 500.  Ongoing  
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- 271 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Texas Freeport 
Exemption Texas 
Communities Tax incentive A community may choose 
to offer the Freeport 
Exemption for various types of goods that are detained in Texas for a short period of time. Freeport property qualifies for an exemption from ad valorem  taxation 
only if it has been detained in the state for 175 days or less for the purpose of assembly, storage, manufacturing, processing 
or fabricating. Recipients are new or existing 
business. 100 percent of the taxes that 
would be due are exempted. Ongoing 
Texas Economic 
Development 
Act - Chapter 
313 (HB 1200)  Local Independent 
School Districts Tax incentives The Economic Development 
Act is designed to 
encourage large-scale capital investments, especially in school districts that have a less than average ad valorem  tax 
base. Additionally, the incentive looks to aid smaller metropolitan and 
more rural communities in 
attracting larger capital investments and new, high-
paying jobs. Recipients are manufacturing, R&D, or 
renewable energy businesses subject 
to franchise taxation expanding or 
relocating in a community. The bill works by capping the
 
appraised value of capital 
investments that qualify based on a sliding scale tied to the total property wealth of the school district where the investment is made. 
The scale 
ranges from a cap of $100 million for school districts with tax bases exceeding 
$10 billion to a cap of 
$1 million for school districts with tax bases under 
$100 thousand. Ongoing 
Texas Lodging and 
Fuel Tax 
Exemption Texas Film 
Commission Tax exemption The objective is to promote 
commercial film production.  The recipient is the film indust ry. On hotel rooms occupied for 
more than 30 consecutive days, 
Texas's 6 percent state occupancy tax is waived; fuel tax that was paid for fuel used in off-road (as in generators or 
boats) may be refunded. Ongoing  
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- 272 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Texas Moving Image 
Industry 
Incentive 
Program Texas Film 
Commission Grant In 2007, the 81st Texas 
Legislature enacted House 
Bill 1634 establishing the Moving Image Industry Incentive Program. Under the legislation, grants to promote industry growth in 
Texas can be made to 
applicant production companies. The incentive is available in the form of a production grant equal to 5% of in-state spending, including wages paid to 
Texas residents. Grants are 
available upon project completion to features, television programs, television commercials and video games. Both live 
action and animated 
projects are eligible. Specific incentive enhancements related to under-used areas are 
provided. Recipients are film, TV and video 
production companies. Available for 
review at the Texas Film Commission's website are the specific eligibility qualifications for projects including investment thresh olds, employment 
requirements and content.  The amount varies. Ongoing 
Texas Product 
Development 
Fund & Small Business Incubator 
Fund Office of the 
Governor Loan The program will support, 
through financing, the 
development of small businesses or eligible products with a statutory preference to be given in the advanced technology areas of semiconductor, nanotechnology, biotechnology and 
biomedicine. Recipients are small businesses or 
eligible products with a statutory 
preference to be given in the areas of semiconductor, nanotechnology, 
biotechnology and biomedicine. 
The Product Development and 
Small Business Incubator Funds 
have a total of $45 million in 
bonding authority.  Ongoing  
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- 273 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Texas Property Tax 
Abatement Texas Comptroller 
of Public Accounts Tax abatement 
/ reduction The objective is to 
encourage investment in 
designated areas. Recipients are companies located in 
reinvestment zones statewide. The designation of a 
reinvestment zone may be for 
five-year, renewable periods.  
Tax abatement agreements 
have a maximum term of 10 years and provide for the exemption of real property and tangible personal property located on the real property.
 
Only the increased value of the 
property may be exempted.  Ongoing 
Texas Sales and 
Local Tax 
Exemption Texas Film 
Commission Tax exemption The objective is to promote 
commercial film production.  The recipient is the film indust ry. Filmmakers are exempt from 
100 percent of state and local 
sales taxes on most items and services bought or rented for 
direct use in production. Ongoing  
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- 274 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Texas State Sales & 
Use Tax 
Exemptions - Manufacturing Machinery and 
Equipment Texas Comptroller 
of Public Accounts Tax incentives 
The objective is to 
encourage new businesses 
and expansion of existing 
businesses.  Recipients are new or expanding 
business. 100 percent of the taxes that 
would be due are exempted.  
Texas businesses are exempt 
from paying state sales and use taxes on manufacturing machinery and equipment.
 
Leased or purchased machinery, equipment, replacement parts and accessories that have a useful life of more than six months, and that are used or consumed in the manufacturing, processing, fabricating or repairing of tangible personal property for ultimate sale, are exempt from state and local sales and use tax. Businesses are exempt from paying state sales and use tax on the 
purchase of machinery 
exclusively used in processing, packing or marketing agricultural products by the original producer at the location operated by the original 
producer. Ongoing 
Texas Tax Increment 
Financing Office of Attorney 
General Loan The Tax Increment 
Financing Act gives 
authority to municipalities to designate reinvestment zones for the purpose of providing for tax increment financing of project costs for public works or public improvements in the zone.
 
This also includes other 
costs such as on-going administrative and 
operating costs. Recipients are in a community that 
has a geographic area known as a 
reinvestment zone. Businesses benefiting from the incentives must be located within the zone. A municipality may designate an area as a 
reinvestment zone.  A municipality creating a 
reinvestment zone may issue 
tax increment bonds or notes, the proceeds of which may be used to pay project costs. 
Tax 
increment bonds and notes are payable, as to both principal and interest, solely from a tax increment fund established for 
a reinvestment zone. Ongoing  
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- 275 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Texas Texas 
Leverage Fund  Office of the Governor Loan 
This allows cities to 
leverage their economic 
development sales tax and to pursue additional 
projects. Recipients are in a city that has 
passed the Economic Development 
Sales Tax. The Texas Leverage Fund is an added source of financing to communities that have passed the Economic Development Sales Tax.
 
Funds are loaned directly to a local Industrial Development Corporation (IDC) to finance eligible projects.
 
Sales tax revenues pledged by the IDC need only be sufficient to cover projected annual debt service as 
specified in the program guidelines.  A community may borrow 
4-5 times the amount of the 
city's tax revenues during the term of the loan, up to a 
maximum of $5 million. Ongoing 
Texas The Emerging 
Technology 
Fund Office of the 
Governor Grant The Texas Emerging 
Technology Fund provides 
early-stage businesses with financing to assist in the commercialization of their product. It also assists universities with financing to acquire top research 
talent to their institutions. Grants are provided to businesses who 
want financial assistance with the 
commercialization of their technology and to universities who need financing 
for their research efforts. Recipients of the grants and 
amounts awarded are decided 
on a case-by-case basis by state government leadership: the Governor, Lt. Governor and 
Speaker of the House. Ongoing   
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- 276 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Texas Wind and 
Solar Energy 
Tax Exemptions and 
Deductions State Energy 
Conservation 
Office Tax exemptions 
and deductions Wind and Solar Energy Tax 
Exemptions and Deductions 
Tax Code 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. Recipients are manufacturers, sellers, 
or installers of solar energy devices. Franchise tax amounts are 
exempted or deducted in 
varying amounts. Ongoing 
Texas Product/ 
Business Fund The Office of the 
Governor, Texas 
Economic 
Development Bank Loan The Texas Product/Business 
Fund provides financing to 
existing technology-focused 
companies that create products or do business 
within the state. Funding preferences will be given to 
emerging technologies including 
semiconductors, nanotechnology, 
biotechnology and biomedicine, renewable energy, agriculture and 
aerospace. This program provides loans up 
to 80% of the value of the pledged asset. Ongoing 
Texas Texas 
Enterprise 
Fund Office of the 
Governor Grant The 78th Texas Legislature 
established the Texas 
Enterprise Fund (TEF) in 2003 to help attract new 
jobs and investment to the 
state. Projects that are considered for the 
TEF must demonstr ate a significant 
rate of return on the public dollars being invested in the project. Additionally, there are several primary measures that every TEF project must meet, including the active support of a Texas community and the presence of competition with another state or 
country for the project location. Recipients of the grants and 
amounts awarded are decided 
on a case-by-case basis by unanimous agreement of the 
Texas Governor, Lt. Governor 
and Speaker of the House. Ongoing  
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- 277 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Texas R&D Tax Credit  Comptroller of 
Public Accounts Tax credit In 2013, the 83th Texas 
Legislature enacted House 
Bill 800 creating a Research & Development tax credit effective Jan. 1, 2014. 
The 
objective is to encourage 
more R&D in the state. This program provides companies a 
choice between a franchise tax credit 
and a sales tax exemption for materials, software, and equipment used for R&D purposes. 
Tax Code 
Chapter 171, subchapter M effectively establishes the qualifications, definitions and eligibility criteria for 
the credit. The amount of credit for any 
report equals five percent of 
the difference between qualified research expenses in Texas (QRET) and 50 percent of the average amount of QRET incurred during the three tax periods preceding the period on which the report is based. Other credit amounts vary, please check with Comptroller's 
Office.  Ongoing 
Utah EDTIF Tax 
Credit (UCA 
63M-1-2401) Governor's Office 
of Economic 
Development 
(GOED) Tax credit This program provides a 
post-performance 
refundable income tax credit for business 
relocation and expansion. Recipients are medium to large 
businesses and must be an existing 
business preferably in a targeted industry and be creating at least 50 new jobs over the life of the project.
 
The company must demonstrate stability and profitability. Maximum rebate of up to 30 percent of new state taxes over the life of the project on a post-performance basis; no more than 50 percent rebate in one year; new jobs created must pay at least 
125 percent above the county average 
wages within the urban area and for rural areas 100 percent of county average wages must be paid. Local incentive participation is required.
 
Must demonstrate competition with 
other locations. The tax credit can be up to 
30% of new state revenues 
over the life of the project.  
Typical project length is 
5-10 years. The percentage and duration is set by the 
GOED Board. Ongoing 
Utah High Cost 
Infrastructure 
Tax Credit 
(UCA 63M-4-6)  Governor's Office 
of Energy 
Development 
(OED) Tax credit This program provides a 
post-performance 
nonrefundable tax credit that supports infrastructure 
investment. Projects that expand or create new 
industrial, mining, manufacturing or 
agricultural activity where the infrastructure investment will be 10% or more of the cost of the project, or 10 million dollars or more of infrastructure investment, will be considered for the non-refundable tax 
credit. Infrastructure investment that 
is certified by OED and 
approved by the Board will generally receive a non-refundable tax credit of 30% of qualifying infrastructure-related state revenue generated during the 
qualifying tax period. Ongoing  
  G/SCM/N/284/USA  
 
- 278 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Utah Industrial 
Assistance 
Fund Governor's Office 
of Economic 
Development Grant This program provides a 
post-performance grant for 
the creation of high-paying 
jobs in the state. Recipients are medium to large 
businesses and must be an existing 
business preferably in a targeted industry and be creating at least 50 new jobs. Salaries must be at least 125% of the county average wage.
 
The company must demonstrate stability and profitability. 
There must 
be a secure co mmitment from the 
local entity to provide a local incentive. This is a negotiated post-
performance grant.  The amount varies. Ongoing 
Utah REDI Tax 
Credit (UCA 
63M-1-2803) Governor's Office 
of Economic 
Development 
(GOED) Tax credit This program provides a 
post-performance 
refundable income tax credit for business and 
industry expansion. R e c i pi e n t s  m u s t  b e  i n  t h e  s o l a r ,  w i n d 
geothermal, biomass, hydroelectric, 
petroleum coke, shale oil, nuclear fuel, tar sands, or oil-impregnated diatomaceous earth industry. The incentive is for the direct manufacturing of said industry, related products, or utility scale generation in 
said industry. The project must create new jobs. The company must demonstrate stabilit y and profitability.
 
New jobs created must pay at least 
125 percent above the county average 
wages within the urban area and for rural areas 100 percent of county 
wages must be paid.  The tax credit can be up to 
100% of new state revenues 
over the life of the project on a post-performance basis. 
Typical 
project length is 5-10 years. The percentage and duration is 
set by the GOED Board. Ongoing 
Utah Motion Picture 
Incentive Fund 
(UCA 63M-1-
1801) Governor's Office 
of Economic 
Development/Utah 
Film Commission Cash grant and 
tax credit The objective is to 
encourage film and digital 
media production within 
state. The recipients are the film industry 
and digital media industry. Film productions can receive up 
to a 20% refundable income 
tax credit based on spending in Utah. A film production that highlights the State of Utah, and/or other criteria to be determined, may be eligible to receive up to 5% in addition to the 20%. Digital Media productions can receive up to a 20% refundable income tax credit on new state revenue 
generated by the project.  Ongoing.   
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- 279 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Utah Recycling 
Market 
Development Zone (UCA 
63M-1-1101) Governor's Office 
of Economic 
Development Tax credit 
The objective is to promote 
waste diversion and the 
manufacturing of products 
with recycled materials. Recipients are eligible individuals and 
businesses operating in Recycling 
Market Development Zones. This program provides: 
(1) 5 percent state tax credit 
on machinery and equipment; (2) 20 percent state credit on the first $10,000 of expenditures (up to $2,000) on eligible operating costs;
 
(3) technical assistance from economic development specialists; and (4) other local 
incentives. Ongoing 
Utah Rural Fast 
Track Program 
(UCA 63M-1-
904) Governor's Office 
of Economic 
Development Grant This program provides a 
post-performance grant 
available to small 
companies in rural Utah. The company must be located in an 
eligible county, have been in business 
for at least 2 years and have at least 2 
full-time employees. This is a post performance 
grant worth up to $50,000 for a 
qualifying business development project or 50% of the cost; whichever is less. Funds are disbursed as follows: $1,000 for each new incremental job paying 110 percent of the county's average annual wage; $1,250 for each new job paying 115 percent of the county's average annual wage; 
$1,500 for each new 
incremental job paying 125 percent of the county's 
average annual wage. Ongoing 
Utah Sales and Use 
Tax Exemption  Governor's Office 
of Economic 
Development/Utah 
Film Commission Tax exemption The objective is to attract 
business and investment to 
state. The film industry is the recipient. This program allows film, 
television and video production 
to take sales tax exemption at the point of sale on machinery and equipment. This exemption does not apply for still 
photography. Ongoing 
Utah Transient 
Room Tax 
Rebate Governor's Office 
of Economic 
Development/Utah 
Film Commission Tax rebate The objective is to 
encourage film production 
within state. The film industry is the recipi ent. Accommodation charges for 
stays of 30 consecutive days or 
longer are not subject to sales and use tax and all sales-
related taxes. Ongoing  
  G/SCM/N/284/USA  
 
- 280 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Utah Utah 
Enterprise 
Zone Program (UCA 63M-1-
401) Governor's Office 
of Economic 
Development Tax Credit The Utah Enterprise Zone 
Program was established in 
1988. An enterprise zone comprises an area identified by local elected and economic development officials and designated by 
the state. Application for designation must be 
m a d e  b y  a  c i t y  w i t h  1 0 , 0 0 0  o r  l e s s  
population located in a county with 50,000 or less population or an Indian 
Tribe for tribal lands. Applications will 
be reviewed and approved on the 
basis of economic development need. Income tax credits may be 
claimed by eligible businesses 
locating or expanding employment and investments 
in enterprise zones. Ongoing 
Utah Sales and Use 
Tax Exemption 
(59-12-
104(44)) Tax Commission Tax exemption The objective is to attract 
businesses and investment 
to the state. The recipient is the semiconductor 
industry. Sales or leases of 
semiconductor fabricating, 
processing, research, or development materials are 
exempt from sales and use tax.
 Ongoing 
Utah Sales and Use 
Tax Exemption 
(59-12-
104(55)) Tax Commission Tax exemption The objective is to attract 
businesses and investment 
to the state. The recipient is a renewable energy 
production facility. 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 renewable energy production facility are exempt 
from sales and use tax. Ongoing 
Utah Sales and Use 
Tax Exemption 
(59-12-
104(56)) Tax Commission Tax exemption The objective is to attract 
businesses and investment 
to the state. The recipient is a waste energy 
production facility. 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. Ongoing 
Utah Sales and Use 
Tax Exemption (59-12-
104(57)) Tax Commission Tax exemption 
The objective is to attract 
businesses and investment 
to the state. The recipients are a facility that 
produces energy from biomass fuel. 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 facility that produces 
energy from biomass fuel are 
exempt from sales and use tax.
 Ongoing  
  G/SCM/N/284/USA  
 
- 281 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Utah Sales and Use 
Tax Exemption 
(59-12-
104(62)) Tax Commission Ta x exemption The ob jective is to 
encourage research and 
development of coal-to-liquids, oil shale, or tar sands technology within the 
state. The recipient is the oil industry. Purchases of tangible personal 
property that are used in the
 
research and development of 
coal-to-liquids, oil shale, or tar sands technology are exempt 
from sales and use tax. Ongoing 
Utah Sales and Use 
Tax Exemption 
(59-12-
104(70)) Tax Commission Tax exemption The objective is to attract 
businesses and investment 
to the state. The recipients are aircraft 
maintenance, repair, and overhaul 
providers. S a l e s  t o  o r  b y  a n  a i r c r a f t  
maintenance, repair and 
overhaul provider for the use in the maintenance, repair, overhaul or refurbishment in Utah of a fixed-wing, turbine-powered aircraft that is registered or licensed in a state or country outside Utah are 
exempt from sales and use tax.
 Ongoing 
Vermont Income Tax 
Limitation Vermont Film 
Commission Tax incentive The objective is to attract 
commercial film production 
to state. The recipient is the film indust ry. Income tax for performers is 
limited to the amount the 
performer would pay in their 
home state. Ongoing 
Vermont Lodging Tax 
Exemption Vermont Film 
Commission Tax exemption The objective is to attract 
commercial film production 
to state. The recipient is the film industry. This program provides for no 
lodging tax on hotel rooms for 
production companies after 31 
days. Ongoing 
Vermont Sales and Use 
Tax Exemption  Vermont Film Commission Tax exemption 
The objective is to attract 
commercial film production 
to state. The recipient is the film industry. This program provides a sales 
and use tax exemption on 
goods and services purchased and used in the making of a 
film. Ongoing 
Vermont Vermont Film 
Production 
Grant Program  Vermont Film 
Commission Grant The objective is to attract 
commercial film production 
to state. The recipient is the film industry . Producers spending more than 
$1 million can be reimbursed 
for 10 percent of local spending, capped at $1 million
 
annually. Ongoing  
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- 282 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Virginia Enterprise 
Zone Program Virginia 
Department of 
Housing and Community 
Development Cash grant Virginia's thirty Enterprise 
Zones are designed to 
stimulate business development in distressed urban and rural areas.
 
Virginia's Enterprise Zone program offers several special state incentives for qualified businesses locating or expanding in a 
Zone. Recipients are in the thirty enterprise 
zones authorized statewide.  This program provides (1) a
 
real property investment grant, 
and (2) job-related grant. The 
amounts vary. Ongoing 
Virginia Governor's 
Motion Picture 
Opportunity 
Fund Virginia Tourism 
Corporation Grant This fund is to be used, in 
the sole discretion of the 
Governor, to support the film and video industries in Virginia by providing the means for attracting production companies and producers who make their projects in the Commonwealth using Virginia employees, goods 
and services. Recipients are in the film and video 
industry. 
The types of projects eligible 
for consideration will be feature films, children's programs, documentaries, television series or other television programs designed to fit a thirty-minute or longer format slot. Projects not eligible are industrial, corporate or commercial projects, education programs not intended for rebroadcast, adult films, music videos 
and news shows or reports. The amounts vary. Ongoing  
  G/SCM/N/284/USA  
 
- 283 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Virginia Common-
wealth's 
Development Opportunity 
Fund Virginia Economic 
Development 
Partnership Grant 
The Commonwealth's 
Development Opportunity 
Fund supports industrial development projects that create new 
jobs and 
investment in accordance with criteria established by state legislation. Grant requests are made by the locality and awarded at the 
discretion of the Governor. Funds can be used for site acquisition 
and development; transportation 
access; training; construction or build-out of publicly-owned buildings; or grants or loans to Industrial Development Authorities. Eligible projects must meet the following conditions: (1) A minimum private investment of $5 million and creation of at least 50 jobs. (2) In localities with above-average poverty, the minimum private investment requirement is $2.5 million and the minimum job creation requirement is 25 jobs. (3) In localities with above-average unemployment and above-average poverty, a minimum private investment requirement is $1.5 million
 
and the minimum job creation requirement is 15 jobs. (4) Projects 
are expected to pay at least the local 
prevailing average wage or eighty-five percent of the prevailing average wage in above-average unemployment and/or above-average 
poverty localities.  The amounts vary. Ongoing 
Virginia Loan/Grant 
Program Virginia Coalfield 
Economic 
Development 
Authority Loans and 
grants. The Virginia Coalfield 
Economic Development 
Authority (VCEDA) is designed to enhance the economic base of the seven counties and one city in southwestern Virginia (Buchanan, Dickenson, Lee, Russell, Scott, Tazewell, and Wise counties and the 
City of Norton).  The loans may be used for real estate 
purchases, construction or expansion 
of buildings, and the purchase of machinery and equipment. To be eligible for the VCEDA loans, private businesses must be basic employers who will bring new income to the area.
 
Priority will be given to loans requiring $10,000 or less per permanent job created, and the average minimum hourly wage should equal or exceed 1.5 times the current federal minimum wage rate at the end of one year of employment. Any project providing at least 25 jobs within 12 months of 
start-up will be given priority. The amount varies. The 
Authority provides low interest 
loans or grants to qualified new or expanding industries through its financing program. Program funding is derived from the local coal and gas road improvement tax and the 
natural gas severance tax. Ongoing  
  G/SCM/N/284/USA  
 
- 284 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Virginia Local 
Technology, 
Tourism and 
Defense Zones  Localities Mixed Virginia cities, counties and 
towns have the ability to 
establish by ordinance, one or more zones to attract growth in targeted industries. Qualified businesses locating or expanding operations in a zone may receive local permit and user fee waivers, local tax incentives, special zoning treatment, or exemption 
from ordinances. Recipients are in the technology, 
tourism and defense industries. The amount varies. Once a 
local zone has been 
established, incentives may be provided for up to ten years.
 
Each locality designs and 
administers its own program. Ongoing 
Virginia New Markets 
Tax Credit Virginia Small 
Business Financing 
Authority (VSBFA) Tax credit The New Market Tax Credit 
(NMTC) program authorizes 
$26 billion in private investment capital to economically distressed areas through a Community Development Entity (CDE) -
 
a privately owned, for-profit financial corporation. The goal is to improve access to 
capital in distressed areas. 
Investors invest in a professionally managed CDE, and the CDE invests the capital it raises in projects in economically distressed areas. Investors receive a portion of CDE profits and the incentive of a credit against federal tax liability equal to 39% of 
their investment.  A CDE makes investments (equity 
investments and business loans) in 
qualifying businesses in qualifying census tracts. CDE loans can be approximately 100-150 basis points below comparable bank financing. NMTC funding is flexible, but it is not a 
grant. A candidate for NMTC funding is 
generally seeking $2 million. Ongoing  
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- 285 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Virginia Sales/Use and 
Property Tax 
Exemptions Department of 
Taxation; Localities Tax exemption The objective is to 
encourage high-tech 
investment. This program provides sales and use 
tax exemption for purchasers of 
production-related machinery and equipment, semiconductor clean rooms or equipment and other tangible personal property used primarily in the integrated process of designing, developing, manufacturing or testing a semiconductor product. Certain computer equipment used in a data center that meets minimum capital investment, job creation, and wage level criteria may also be exempt from sales and use tax.
 
Localities may elect to impose reduced property tax rates on semiconductor manufacturing machinery and tools, equipment for biotechnology R&D and production, aircraft, and certain 
equipment used in a data center. The amount of state sales tax 
exempted at the total rate 
combining state and local 
taxes. Ongoing  
  G/SCM/N/284/USA  
 
- 286 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Virginia Green Jobs 
Tax Credit Virginia 
Department of 
Taxation Tax credit For taxable years before 
1 January 2018, a taxpayer 
will be allowed a $500 credit against the Virginia personal or corporate income tax for each new green job created within the Commonwealth by the 
taxpayer. A "green job" means employment in 
industries relating to the field of 
renewable, alternative energies, including 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. For purposes of the tax credit, the Bureau of Labor Statistics Green Jobs Definition is used and is defined as either: Jobs in businesses that produce goods or provide services that benefit the environment or conserve natural resources and/or jobs in which workers' duties involve making their 
establishment's production processes 
more environmentally friendly or use 
fewer natural resources. The $500 credit is available for 
all qualifying jobs paying at 
least $50,000. The credit will be first allowed for the taxable year in which the job has been filled for at least one year and for each of the four succeeding taxable years, provided that the job is continuously filled during the respective taxable year. Each taxpayer may claim the credit for up to 350 green 
jobs. This 
program 
sunsets on
 
31 December 
2017. 
Virginia Virginia 
Economic 
Development Incentive 
Grant (VEDIG)
 Virginia Economic 
Development 
Partnership Grant The objective is to assist 
and encourage companies 
to invest and create new employment opportunities by locating significant headquarters, administrative or service sector operations in 
Virginia. Recipients include companies in an 
area with a population of 300,000 or 
more that create 400 new full-time 
jobs with average salaries at least 
50% greater than prevailing wages, or 300 jobs at 100% greater than prevailing average wages, and capital 
investment of at least $5 million or $6,500 per job, whichever is greater.
 
Elsewhere, a company need only 
create 200 new full-time jobs. The amount are determined by 
the Secretary of Commerce and 
Trade based on financial 
analysis from VA Economic Development Partnership, paid in five equal annual disbursements starting in third year of completion of the capital investment and job 
creation requirements. Ongoing  
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- 287 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Virginia Economic 
Development 
Loan Fund 
(EDLF) Virginia Small 
Business Financing 
Authority Loan The Virginia Economic 
Development Loan Fund 
facilitates capital investment in Virginia's eligible communities by providing eligible borrowers direct loans which fill the "gap" financing need not met by equity or 
conventional financing. Community eligibility is determined 
based on guidelines set by the federal 
Economic Development Administration and are generally those with an unemployment rate one percent
 
higher than the national average for the most recent 24-month period, or that have a per capita income no greater than 80 percent of the national level. Eligible borrowers include local Industrial or Economic Development Authorities and businesses engaged in technology, biotechnology, tourism, engine and vehicle manufactures for the professional motor sports industry, basic industries, manufacturing, and those businesses or entities that provide for a locality's economic and 
"quality of life" development.  Finance can be provided for up 
to a maximum of 40 percent of 
a business project or $1 million, whichever is less.
 
Generally, loans have a 10-year 
maturity. Ongoing 
Washington Distressed 
Area Business and Occupational 
Tax Credit Department of 
Revenue Tax credit Under the Revised Code of 
Washington (RCW) 82.62.030 and RCW and 82.62.045 certain areas in the state are eligible for a 
credit against the B&O tax 
liability at the rate of $2,000 or $4,000 per new 
job created by 
manufacturing, research and development or 
computer software firms. This tax break applie s to 1) Counties: 
Adams, Asotin, Benton, Chelan, Clallam, Columbia, Cowlitz, Ferry, Franklin, Grant, Gray s Harbor, Kittitas, 
Klickitat, Lewis, Mason, Okanogan, 
Pacific, Pend Oreille, Skagit, 
Skamania, Steven, Whitman and Yakima; 2) Metropolitan Statistical Area: Whatcom; and 3) Community Empowerment Zones: Bremerton, Tacoma, White Center, Yakima, Marysville, Snohomish, Sultan, Acme, Deming, Everson, Maple Falls, Sumas, 
Clearwater, Queets and Quilcene. This program provides a credit 
against the B&O tax liability at the rate of $2,000 or $4,000 
per new job created.  Ongoing  
  G/SCM/N/284/USA  
 
- 288 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Washington Distressed 
Area Sales and 
Use Tax Deferral/Exem
ption Program Department of 
Revenue Tax exemption 
This program falls under 
RCW 82.60.040 and 
82.60.049 and is available for new or remodeled building and/or equipment used in manufacturing or research and development activities in rural countries or economically distressed 
areas.  This tax break applies to 1) Counties:
 
Adams, Asotin, Benton, Chelan, 
Clallam, Columbia, Cowlitz, Ferry, Franklin, Grant, Gray s Harbor, Kittitas, 
Klickitat, Lewis, Mason, Okanogan, Pacific, Pend Oreille, Skagit, Skamania, Steven, Whitman and Yakima; 2) Metropolitan Statistical Area: Whatcom; and 3) Community Empowerment Zones: Bremerton, 
Tacoma, White Center, Yakima, 
Marysville, Snohomish, Sultan, Acme, Deming, Everson, Maple Falls, Sumas, 
Clearwater, Queets and Quilcene. The amount varies. Ongoing 
Washington Fishing Boat 
Fuel Department of 
Revenue Tax exemption Per RCW 82.08.0298 and 
82.12.0298, diesel fuel 
used by vessels engaged in commercial deep sea fishing or in the operation of commercial charter fishing boats is exempt from retail sales & use tax, if such vessels regularly operate outside of state territorial 
waters and if the gross 
income from such fishing activities is more than 
$5,000 per year. Recipients are vessels engaged in 
commercial deep sea fishing or in the 
operation of commercial charter 
fishing boats. The amount varies. Ongoing 
Washington High 
Technology 
Business and Occupation Tax Credit 
Program Department of 
Revenue Tax credit 
The High Technology 
Business and Occupation 
Tax Credit Program (RCW 
82.04.4452) allows high technology businesses performing research and development in Washington a business and occupation 
tax credit. The eligible high technology 
businesses include: advanced 
computing, advanced materials, biotechnology, electronic device technology and environmental 
technology. An annual credit of up to 
$2 million is allowed for each 
business that performs the required activities and meets the minimum expense requirements. 
The credit 
cannot exceed the amount of the business and occupation tax due for that calendar year.
 
The rate for the credit is 
.515 percent for nonprofit corporations and associations and 2.5 percent for profit 
businesses. Ongoing  
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- 289 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Washington High 
Technology 
Sales and Use Tax Deferral/Exem
ption Program Department of 
Revenue Tax exemption 
The High Technology Sales 
and Use Tax 
Deferral/Exemption Program was enacted in 1994 to stimulate growth in certain high technology 
industries. A sales and use tax 
deferral/exemption is allowed for 
research and development pilot scale manufacturing in the areas of advanced computing, advanced materials, biotechnology, electronic device technology and environmental 
technology. If the project is used for 
qualifying purposes for 
eight years, deferred taxes will be forgiven. If the project is used for non-qualifying purposes during the eight year period, taxes plus  interest are 
due on a pro-rated basis. Even if the deferral is disallowed, no sales and use tax will be due on exempt manufacturing and equipment (i.e. Manufacturing 
Tax Incentive Program). Ongoing 
Washington Prototype of 
Aircraft Parts Department of 
Revenue Tax exemption Under this program, 
purchases of materials used 
to develop prototypes of aircraft parts are exempt from sales/use tax, if the
 
firm that develops the prototype has taxable sales of less than $20 million
 
annually. Further, the statute limits the maximum amount of sales tax 
exemption to $100,000 per 
firm.  Recipients are small manufactures of 
aircraft parts. The statute limits the maximum 
amount of sales tax exemption 
to $100,000 per firm.  Ongoing 
Washington Ships and 
Vessels Under Construction Department of 
Revenue Tax exemption 
The objective is to support 
state's shipyards. Recipients include vessels under 
construction that are 1,000 tons or more burden upon completion. The amount varies. Ongoing 
Washington Small Timber 
Harvester Department of 
Revenue Tax exemption The objective is to reduce 
tax burden on small tree harvests. Recipients are small timber 
harvesters. The amount varies. Ongoing 
Washington  $50 Minimum 
Timber Tax Department of 
Revenue Tax exemption The objective is to support 
smaller harvesters and to reduce administrative costs 
for harvesters and the 
Department of Revenue. Recipients are small timber 
harvesters. Any timber harvester incurring 
less than $50 in timber tax liability per quarter is excused 
from paying the timber excise 
tax. Ongoing  
  G/SCM/N/284/USA  
 
- 290 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Washington  Washington 
State 
Competitive-
ness Program Department of 
Revenue Rebates This program supports the 
film industry by providing 
rebates to qualified 
companies.  The recipient is the film industry. This program provides a rebate 
of up to 20 percent of in state 
film related expenditures with a $1 million cap per production.
 
Administered by a not-for-profit 
group, Washington Film Works.  Ongoing 
Washington  Sales Tax 
Exemptions Department of 
Revenue Retail sales and 
use tax 
exemption This program provides a 
retail sales/use exemption 
for the rental of production services to motion picture or video production businesses. Such equipment includes video, electronic, lighting or 
motion picture equipment.  The recipient is the film industry. 
This program provides an 
exemption of: sales and use 
taxes off rental equipment and purchase of services; all taxes of vehicles used in production; and hotel/motel tax with 
30 consecutive day stay. Ongoing 
Washington Rural County 
Business and 
Occupation (B&O) Tax Credit for New 
Employees Department of 
Revenue Tax credit 
The Rural County B&O Tax 
Credit for New Employees 
program provides a credit against the B&O tax for each new employment position filed and maintained by qualified businesses located in a rural county or Community 
Empowerment Zone (CEZ). 
 Recipients include businesses located 
in eligible rural county or a Community 
Empowerment Zone.  This program provides tax 
credits of either $2,000 or 
$4,000 for each new qualified 
employment position. Ongoing 
Washington Biofuels 
Production Incentive (Energy Freedom 
Fund) HB2939 (2006) Loans and 
grants This program provides low-
interest loans and grants for R&D of new and renewable energy sources, including infrastructure, facilities, technologies and 
research and development 
that will advance Washington's move towards 
energy independence. Recipients include public R&D 
institutions in partnership with private 
producers. Since the inception of the 
program, a total of $18 million
 
in grants and low-interest loans has been provided to local 
public-private partnerships. Ongoing  
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- 291 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Washington Biofuels 
Property and 
Leasehold Tax 
Exemption Department of 
Revenue Tax exemption This program provides 
property and leasehold tax 
exemption on investments in buildings, equipment and labor for the purpose of manufacturing biodiesel, biodiesel feedstock or 
alcohol fuel. Recipients are biofuel manufactu rers. This program provides 
exemption from the property 
tax for six assessment years
 
following the date on which the facility or addition to the existing facility becomes 
operational. Ongoing 
Washington B&O Tax 
Credit for 
Biodiesel Sellers and 
Distributers Department of 
Revenue Tax credit 
This program provides a 
B&O tax credit for retailer 
sellers and distributers of 
biodiesel fuels. Recipients include retail sellers and 
distributers of biodiesel fuels. The amount varies. Ongoing 
Washington Retail and 
Sales Use Tax 
Exemption for 
Biodiesel sales  Department of 
Revenue Tax exemption This program provides a 
retail sales and use tax 
exemption for machinery and equipment which is used directly to facilitate the retail sale of biodiesel 
blend or E85 motor fuel. Recipients include those involved in 
the retail sale of biodiesel blends. The amount varies. Ongoing 
West Virginia  Direct Use 
Exemptions West Virginia 
Department of Tax 
and Revenue Tax exemptions To support manufacturing 
by providing tax 
exemptions to qualified 
companies. Recipients include certain qualified 
manufacturers. Purchases of equipment, 
supplies, materials and services 
intended for direct use or consumption in the activity of manufacturing are exempt from 
sales tax.  Ongoing 
West Virginia Lodging 
Exemptions West Virginia 
Department of Tax 
and Revenue Tax exemptions This program provides tax 
exemptions to qualified 
long-term consumers of 
lodging services. Recipients are long term consumers of 
lodging services. This program provides 
exemption from the state 
Consumers Sales and Service 
Tax and exemption from the 
local Hotel/Motel Tax on lodging stays in excess of 30 consecutive days per person at 
the same facility. Ongoing 
West Virginia Fee Free 
Location West Virginia 
Department of Tax 
and Revenue Location 
discounts The objective is to 
encourage film production 
within the state. The recipient is the film indu stry. The amounts vary. Ongoing  
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- 292 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
West Virginia Miscellaneous 
Enhancements  West Virginia 
Department of Tax 
and Revenue Discounted 
services The objective is to  
encourage film production 
within the state. The recipient is the film industry. Depending on the scope of an 
Entertainment Production 
project, the WVFO may assist with negotiations of "soft"
 
incentives (e.g. discounted location fees, office space rental, lodging, vehicle rentals 
etc.). Ongoing 
West Virginia Corporate 
Headquarters 
Credit West Virginia 
Development 
Office Tax credit A credit is available to a 
company that relocates its 
corporate headquarters to 
West Virginia. Recipients include companies in 
manufacturing, information 
processing, warehousing, goods distribution and de stination-oriented 
tourism. If at least 15 new jobs are 
created, the allowable credit is 
10 percent of adjusted qualified investment. If the corporate headquarters relocation results i n  5 0  o r  m o r e  n e w  j o b s ,  t h e  allowable credit is 50 percent
 
(or such other allowable new jobs percentage) of adjusted 
qualified investment. Ongoing 
West Virginia Economic 
Infrastructure 
Bond Fund West Virginia 
Development 
Office Bond The West Virginia Economic 
Infrastructure Bond Fund, a 
financial assistance program, provides funding for projects likely to foster and enhance economic growth and development.
 
Emphasis will be placed on Business and/or Industrial 
Parks. Recipients are located statewide with 
an emphasis on business / industrial 
parks. Interest rates for a for-profit 
sponsor is a minimum of the 
prime rate minus 3 percent (to be fixed at closing). Interest rates for public or not-for-profit sponsor will not exceed prime minus 3 percent. The length of the loan will be negotiated on each project and will not exceed the useful life of the 
assets being financed or 
20 years, whichever is less. 
The 
West Virginia Infrastructure and Jobs Development Council may defer the repayment of principal and interest up to 5 years. 
The maximum loan 
amount for a private or public sector project is $3 million. 
The 
maximum participation rate for each project is 70 percent for private sector projects and 90 percent for public sector 
projects. Ongoing  
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- 293 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
West Virginia Five for Ten 
Program West Virginia 
Development 
Office Tax credit This program provides a tax 
credit for companies that 
make qualified investment of at least $50 million to an existing base of 
$100 million or more. Recipients are qualified 
manufacturers.  This program establishes the 
value of asset improvements at 
salvage value for property tax 
evaluations for 10 years. Ongoing 
West Virginia Industrial 
Revenue 
Bonds West Virginia 
Economic 
Development 
Authority Bond $61,293,750 of the state's 
industrial bond allocation is 
reserved for small manufacturing projects.
 
This provides for 
customized financing through federal tax exempt industrial revenue bonds.
 
Available January through November 1 of each year, and then any unallocated tax exempt status is available to any eligible 
project from any category. Recipients are qualified busine sses. The amounts vary. Ongoing 
West Virginia Film Industry 
Investment 
Act West Virginia 
Department of Commerce but approval by the Film Credit Development 
Committee Tax credit The West Virginia Film 
Investment Act is a competitive tool used to recruit film industry 
business into the state. Eligible products include feature length 
films, TV films and series, commercials, music videos, and 
commercial still photography. The Act provides up to 
31 percent tax credits for in-state expenditures. 
This 
program is funded at 
$10 million annually. Ongoing 
West Virginia High-Tech 
Manufacturing 
Credit West Virginia 
Development 
Office Tax credit This program provides a tax 
credit for businesses that manufacture certain computers and peripheral 
equipment, electronic 
components or 
semiconductors. Recipients are manufacturers of 
certain computer equipment, electronic components or semiconducers that create at least 20 new jobs.  Eligible companies receive a tax 
credit to offset 100 percent of the business and occupation tax, business franchise tax, 
corporate net income tax, and 
personal income tax on certain 
income for 20 years. Ongoing  
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- 294 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
West Virginia Coal Loading 
Facilities 
Credit West Virginia 
Department of Tax 
and Revenue Tax credit Enhance coal industry 
competitiveness Coal industry The credit is equal to 10% of 
calculated qualified investment 
and applied over a 10-year period to offset up to 50% of annual tax liability for Business Franchise Tax, Business and Occupation Tax and Severance 
Tax. Ongoing 
Wisconsin Small Cities 
Community 
Development Block Grant Program for Blight Elimination & Brownfield Redevelop-
ment Department of 
Administration Grant Community Development 
Block Grant Program-Blight 
Elimination and Brownfield Redevelopment Program provide financial assistance to communities in assessing or remediating environmental contamination on abandoned, idle or underused, and blighted commercial or industrial sites to promote 
development of those sites. Recipients include local governments, 
businesses and individuals assessing 
and remediating the environmental contamination of an abandoned, idle, or underused industrial or commercial 
facility or site.  Awards are made as grants to 
eligible local governments. The 
local government may loan or grant the funds to local businesses or non-profit organizations to conduct an environmental audit or environmental remediation. The maximum award is $100,000 for environmental audits and $500,000 for environmental remediation projects. The local government must contribute at least 25 percent of the total project cost from other sources. Municipalities that receive 
grants must make a 
commitment to pursue recovery of environmental remediation costs from parties causing the contamination and to reimburse the Department a proportional share of CDBG funds. In addition, all program income received in connection with loans to businesses or nonprofit corporations must be paid to the Department within 
30 days. Ongoing  
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- 295 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Wisconsin Tax 
Incremental 
Financing Department of 
Revenue Loan Tax Incremental Financing 
(TIF) can help a 
municipality undertake a public project to stimulate beneficial development or redevelopment that would not otherwise occur. It is a mechanism for financing local economic development projects in underdeveloped and blighted areas. 
Taxes 
generated by the increased property values pay for land acquisition or needed public 
works. A city or village can designate a 
specific area within its boundaries as a 
TIF district and formulate a plan to develop it. TIF pr ojects must be 
approved by the municipality's planning commission and legislative body. At least 50 percent of the TIF district's property area must be blighted, in need of rehabilitation or be 
suitable as an industrial site. The amount of assistance under 
this program varies depending 
on the project. TIF is based on 
two working principles: (1) new private development expands the municipality's tax base, thereby increasing property tax revenues; and (2) if the municipality must provide public improvements to attract the development, the overlying tax districts that benefit from the resulting increase in the community's tax base should share in the costs of 
improvement. Ongoing 
Wisconsin Development 
Opportunity 
Zone Credits Wisconsin 
Economic Development Corporation 
(WEDC) Tax credit 
The objective is to 
incentivize new and expanding businesses in the cities of Beloit, Janesville, and Kenosha by providing non-refundable tax credits to assist with the creation and retention of new, full-
time jobs, environmental 
remediation, and capital 
investment. Recipients include businesses located 
in or relocating to Beloit, Janesville, or 
Kenosha. 
The credit amount is tied to the 
type of activity or number and 
type of jobs being created. Ongoing 
Wisconsin Early Stage 
Business 
Investment 
Program WEDC Tax credit This program allocates non-
refundable tax credits to 
investors for the purpose of making investments in certified early-stage businesses known as qualified new business
 
ventures, or QNBVs. Eligible Angel investors include 
(1) Angel Individuals, (2) Angel 
Entities: groups of individuals formed to invest in one company only, and (3) Angel Networks: groups or individuals formed to make multiple investments in various qualified companies. To be considered eligible, each individual must meet accreditation standards as a 
sophisticated, high -net worth person This program provides a non-
transferrable tax credit for 25% 
of the total amount the investor invests and keeps invested for 
3 years in a qualified company. Ongoing  
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- 296 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Wisconsin Film 
Production 
Company Investment 
Tax Credits Department of 
Tourism Tax credit 
Tax credits are awarded to 
companies on qualified film 
production expenses. Recipients are film production 
companies.  The tax credit is equal to 
15 percent of price/cost of 
eligible expenditures. Ongoing 
Wisconsin Food 
Processing and 
Food Warehousing Investment 
Tax Credit Department of 
Agriculture, Trade 
and Consumer 
Protection (DATCP) Tax credit Tax credits are awarded for
 
food processing 
modernization or expansion related to food processing 
or warehousing operations. Recipients are food processing plants 
and food warehouses  This program provides a tax 
credit up to 10% of the amount 
paid in the taxable year for food processing plant or food warehouse modernization or 
expansion. Ongoing 
Wisconsin Woody 
Biomass 
Harvesting and Processing 
Tax Credit DATCP Tax credit 
Tax credits are awarded for 
equipment investment used 
to harvest or process woody 
biomass for fuel. Eligible recipients are those that meet 
the equipment investment 
requirements. This program provides a tax 
credit up to 10% of the amount 
paid in the taxable year for equipment used primarily to harvest or process woody biomass that is us ed as fuel or 
component of fuel.  Ongoing 
Wisconsin SBIR-STTR 
Assistance WEDC Grants or loans This is an interagency 
program providing grants or 
loans to early-stage, high-tech Wisconsin businesses to allay the costs of hiring a qualified, independent third party to perform services that assist the businesses in securing private or federal 
funding.  Recipients are those starting or 
expanding technology-based or 
research oriented businesses or a firm located in Wisconsin that relies on use 
of technology. 
This program provides up to 
$4,000 per micro grant (up to 
$8,000 total) per company.  
Each company must provide at least a 25% cash match per 
each micro-grant. Ongoing 
Wisconsin Brownfield 
Grant Program  Department of Commerce Grants 
This program provides 
grants to persons, businesses and local government to  remediate 
contamination on abandoned, underused, or blighted commercial and 
industrial sites. Funds 
originate from Wisconsin's Environmental 
Improvement Fund. Eligible recipients include a city, 
village, town, county, individual, partnership, corporation or limited 
liability company. A total of $6.57 million per year 
is provided under this program.
 Ongoing  
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- 297 - State Program 
Title Program 
Authority Form of 
Subsidy Policy Objective To Whom Amounts Duration  
of the 
Program 
Wyoming Film Industry 
Financial 
Incentive Wyoming Film 
Office Cash rebate The objective is to 
encourage production 
companies to use Wyoming as a location for film 
production. The recipient is the film industry. 
This program provides a cash 
rebate of 12%-15% of dollars 
spent in the State of Wyoming by film production companies during filming in the state. The minimum spending within the 
state required is $200,000. Ongoing 
Wyoming Tax 
Exemptions 
for Manufacturing 
and Energy Department of 
Revenue Tax exemption 
This program provides sales 
and use tax exemptions to 
promote manufacturing and encourage the expansion of 
clean coal technology. Recipients are manufacturers and 
energy companies. This program provides a 
comprehensive sales and use 
tax exemption for machinery, equipment and services used in construction of manufacturing 
or coal to gas/liquid facilities Ongoing 
Wyoming Tax 
Exemptions 
for Rail Car 
Repair Department of 
Revenue Tax exemption This program provides a 
sales and use tax 
exemption to promote Wyoming as a location for railcar maintenance and 
refurbishing facilities. Recipients include railroads and their 
servicing agents. This program provides a 
comprehensive sales and use 
tax exemption for machinery, equipment and services used in construction of facilities used in and the processes involved with the maintenance and 
refurbishing of railcars. Ongoing 
Wyoming Minerals to 
Value Added 
Products 
Program Wyoming Business 
Council Guarantees The objective is to 
encourage the recruitment 
and operation of commercial scale minerals to value added products facilities by providing mineral product input 
guarantees.  Recipients are refineries. 
The total amount provided is up 
to $50,000,000. Ongoing 
 
 
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