G/SCM/N/315/USA  
 
14 March  2018 
(18-1572) Page: 1/343 
Committee on Subsidies and Countervailing Measures  Original: English  
SUBSIDIES  
NEW AND FULL NOTIFIC ATION PURSUANT TO AR TICLE XVI:1 OF THE  
GATT 1994 AND ARTICL E 25 OF THE AGREEMEN T ON 
SUBSIDIES AND COUNTE RVAILING MEASURES  
UNITED STATES 
The following notification, dated  26 February 2018 , 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 Coun tervailing Measures for 
the 201 5 and 201 6 fiscal years (1  October  2014 through 30  September  2016). Information on 
programs granted or maintained at sub -federal levels in the United States is included in 
Attachment  1. 
 
As noted in previous notifications fro m 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 a n 
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/315/USA  
 
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  TABLE OF CONTENTS  
1   AGRICULTURE  ................................ ................................ ................................ .............  5 
1.1   Agriculture Income Support and Marketing Assistance for Covered Commodities  .................  5 
1.2   Other Agricultural Programmes  ................................ ................................ .................... 11 
1.2.1    Expensing of Multi -period Livestock and Crop Production Costs  ................................ ......11 
1.2.2    Treatment of Loans Forgiven Solvent Farmers as if Insolvent  ................................ ........ 12 
1.2.3    Capital Gains Treatment of Certain Agricultural Income  ................................ ................ 12 
2   ENERGY AND FUELS (EN ERGY DEVELOPMENT, ST ORAGE AND 
TRANSPORTATION, AND OTHER RELATED SECTORS)  ................................ .....................  13 
2.1   Advanced Research Projects  ................................ ................................ ........................ 13 
2.2   Cybersecurity for Energy Delivery Systems  ................................ ................................ ....14 
2.3   Smart Grid Research and Development  ................................ ................................ ......... 15 
2.4   Small Modular Reactor (SMR) Licensing Technical Support  ................................ ............... 16 
2.5   Supercritical Transformational Electric Powe r (STEP) - Nuclear Energy  .............................. 17 
2.6   Fuel Cycle Research & Development - Nuclear Energy  ................................ ..................... 18 
2.7   Nuclear Energy Enabling Technologies – Crosscutting Technology Development 
(CTD)  ................................ ................................ ................................ ............................... 19 
2.8   Reactor Concepts Research, Development and Demonstration – Advanced Reactor 
Technologies (ART) – Nuclear Energy  ................................ ................................ ................... 20 
2.9   Renewable Energy Resources  ................................ ................................ ....................... 21 
2.10   Energy Conservation Programs – Transportation Sector  ................................ ................. 22 
2.11   Energy Conservation Programs - Building Technologies  ................................ ................. 23 
2.12   Energy Conservation – Advanced Manufacturing  ................................ ........................... 24 
2.13   Fossil Energy Research And Development  ................................ ................................ ....25 
2.14   Title 17 Innovati ve Technology Loan Guarantee Program  ................................ ............... 26 
2.15   Advanced Technology Vehicles Manufacturing Loan Program (ATVM)  ............................... 27 
3   OTHER ENERGY AND FUE LS ................................ ................................ .......................  28 
3.1   Expensing of Exploration and Development (E&D) Costs for Oil, Gas and other Fuels  .......... 28 
3.2   Excess of  Percentage over Cost Depletion for Oil, Gas and Other Fuels  .............................. 29 
3.3   Capital Gains Treatment of Royalties on Coal  ................................ ................................ .30 
3.4   Second Generation Biofuel Credit  ................................ ................................ ................. 31 
3.5   Biodiesel and Renewable Diesel Credit ................................ ................................ ........... 31 
3.6   Alternative Fuel Mixture Credit  ................................ ................................ ..................... 32 
3.7   Credits for Investment in Advanced Coal Facilities and Advanced Gasification 
Facilities  ................................ ................................ ................................ ........................... 33 
3.8   Advanced Energy Property Credit  ................................ ................................ ................. 34 
3.9   Two-year Amortization of Geological and Geophysical Expenditures  ................................ ..35 
3.10   Energy Production Credit  ................................ ................................ ........................... 35 
3.11   Energy Investment Credit  ................................ ................................ .......................... 36 
3.12   Energy Grant In Lieu Of The Energy Production Credit Or The Energy Investment 
Credit  ................................ ................................ ................................ ............................... 37 
3.13   Credit for Holding New Clean Renewable Energy Bonds  ................................ ................. 38 G/SCM/N/315/USA  
 
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  3.14   Credit for Holding Qualified Energy Conservation Bonds  ................................ ................. 38 
4   FISHERIES  ................................ ................................ ................................ ................  39 
4.1   Columbia River Fishery Development Program (Mitchell Act)  ................................ ............ 39 
4.2   Fisheries Finance Program (FFP) (Prior to 1996, this program was known the 
Fisheries Obligation Guarantee (FOG) Program)  ................................ ................................ .....41 
4.3   Sea Grant  ................................ ................................ ................................ .................. 42 
4.4   Saltonstall -Kennedy Grant Program: Fisheries Research and Development  ........................ 43 
5   LUMBER AND TIMBE R ................................ ................................ ................................  44 
5.1   Capital Gains Treatment of Certain Timber Income  ................................ ......................... 44 
5.2   Expensing of Multi -period Timber Growing Costs  ................................ ............................ 45 
5.3   Expensing and Seven -Year Amortization for Reforestation Expenditures  ............................ 45 
6   MEDICAL  ................................ ................................ ................................ ...................  46 
6.1   The Office of Nuclear Physics, Isotope Development and Product ion for Research 
and Applications Program  ................................ ................................ ................................ ....46 
6.2   Orphan Drug Tax Credit  ................................ ................................ .............................. 47 
7   METALS, MINERALS AND  EXTRACTION (NON -FUEL)  ................................ ..................  48 
7.1   Excess of  percentage over Cost Depletion for Non -fuel Minerals  ................................ .......48 
7.2   Expensing of Exploration and Devel opment Costs for Non -fuel Minerals  ............................. 49 
8   SHIPYARDS  ................................ ................................ ................................ ...............  49 
8.1   Assistance to Small Shipyards Grant Program  ................................ ................................ 49 
9   REGIONAL PROGRAMS  ................................ ................................ ..............................  50 
9.1   Empowerment Zones  ................................ ................................ ................................ ..50 
9.2   New Markets Tax Credit  ................................ ................................ .............................. 52 
ATTACHMENT 1  ................................ ................................ ................................ ..............  53 
SUB-FEDERAL PROGRAMS  ................................ ................................ ..............................  53 
Alabama  ................................ ................................ ................................ ........................... 53 
Alaska  ................................ ................................ ................................ .............................. 61 
Arizona  ................................ ................................ ................................ ............................. 74 
Arkansas  ................................ ................................ ................................ ........................... 81 
California  ................................ ................................ ................................ .......................... 90 
Colorado  ................................ ................................ ................................ ........................... 94 
Connecticut  ................................ ................................ ................................ ....................... 98 
Delaware  ................................ ................................ ................................ ........................  112 
District of Colombia  ................................ ................................ ................................ ..........  116 
Florida  ................................ ................................ ................................ ............................  118 
Georgia  ................................ ................................ ................................ ..........................  128 
Hawaii  ................................ ................................ ................................ ............................  135 
Idaho  ................................ ................................ ................................ .............................  140 
Illinois  ................................ ................................ ................................ ............................  143 
Indiana  ................................ ................................ ................................ ...........................  155 
Iowa ................................ ................................ ................................ ..............................  163 G/SCM/N/315/USA  
 
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  Kansas  ................................ ................................ ................................ ...........................  167 
Kentucky  ................................ ................................ ................................ ........................  168 
Louisiana  ................................ ................................ ................................ ........................  177 
Maine  ................................ ................................ ................................ .............................  185 
Maryland  ................................ ................................ ................................ .........................  188 
Massachusetts  ................................ ................................ ................................ .................  197 
Michigan  ................................ ................................ ................................ .........................  203 
Minnesota  ................................ ................................ ................................ .......................  208 
Mississippi  ................................ ................................ ................................ .......................  211 
Missouri  ................................ ................................ ................................ ..........................  215 
Montana  ................................ ................................ ................................ .........................  222 
Nebraska  ................................ ................................ ................................ ........................  222 
Nevada  ................................ ................................ ................................ ...........................  227 
New Hampshire  ................................ ................................ ................................ ...............  232 
New Jersey  ................................ ................................ ................................ .....................  233 
New Mexico  ................................ ................................ ................................ .....................  242 
New York  ................................ ................................ ................................ ........................  248 
North Carolina  ................................ ................................ ................................ .................  258 
North Dakota  ................................ ................................ ................................ ...................  264 
Ohio ................................ ................................ ................................ ...............................  269 
Oklahoma  ................................ ................................ ................................ .......................  276 
Oregon  ................................ ................................ ................................ ...........................  285 
Pennsylvania  ................................ ................................ ................................ ...................  289 
Puerto Rico  ................................ ................................ ................................ .....................  296 
Rhode Island  ................................ ................................ ................................ ...................  297 
South Carolina  ................................ ................................ ................................ .................  301 
South Dakota  ................................ ................................ ................................ ..................  306 
Tennessee  ................................ ................................ ................................ .......................  306 
Texas  ................................ ................................ ................................ .............................  309 
Utah ................................ ................................ ................................ ...............................  316 
Vermont  ................................ ................................ ................................ .........................  321 
Virginia  ................................ ................................ ................................ ...........................  322 
Washington  ................................ ................................ ................................ .....................  330 
West Virginia  ................................ ................................ ................................ ...................  335 
Wisconsin  ................................ ................................ ................................ .......................  338 
Wyoming  ................................ ................................ ................................ ........................  343 
 
  G/SCM/N/315/USA  
 
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  1  AGRICULTURE  
1.1  Agriculture Income Support and Marketing Assistance for Covered Commodities  
1. Period covered by notification  
The period covered is fiscal  years 201 5-2016.  
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 commodi ties.  
3. Background and authority  
Income support and marketing assistance programs were authorized by the Commodity Credit 
Corporation (CCC) Charter Act, the Agriculture Adjustment Act of 1938, as amended, the 
Agricultural Act of 1949, as amended,  and the Agricultural Act of 2014 (P.L. 113 -79) (2014 Farm 
Bill), enacted 7 February 2014,  which  supersedes the Food and Conservation Act of 2008 as the 
authorizing legislation for most commodity and disaster programs beginning in 2014.  
4. To whom and how is assis tance provided  
(a)  Direct Payments  
The 2014 Farm Bill terminated the Direct Payments  program effective with the 2014 crop.  
However, some final payments due to producers from previous program years were paid during 
FY 2015 and FY 2016.  
Total expenditures b y fiscal year:  
FY 2015  – $24 million  
FY 201 6 – $0.3 m illion 
(b)  Average Crop Revenue Election (ACRE)  
The 2014 Farm Bill terminated the ACRE program  effective with the 2014 crop . However, some 
final payments due to producers from previous program years w ere paid during FY 2015 and 
FY 2016.  
Total expenditures by fiscal year:  
FY 2015  – $279 m illion  
FY 201 6 – $0.8 m illion 
(c)  Milk Income Loss Contract (MILC)  
The 2014 Farm Bill terminated the MILC program effective no later than 1 September 2014. 
However, final payments due to producers from previous program years were paid during FY 2015.  
Total expenditures by fiscal year:  
FY 2015  – $1.8 m illion  
FY 201 6 – $0 million 
(d) Price Loss Coverage (PLC)  
The PL C program  provides payments on a share of historical base acres and yields when the 
national price as defined in legislation is less than the statutory reference price for that G/SCM/N/315/USA  
 
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  commodity. Payments are tied to historical base acres and historical yields without requ irement to 
produce . Land owners had the option of updating yields and reallocating, but not increasing, base 
acres  in 2014.  Payments are triggered by  current prices but decoupled from production . Payments, 
if triggered, are made on 85 % of base acres  multip lied by payment yields  of the covered 
commodity. The c overed commodity base includes wheat, feed grains, soybeans, peanuts, o ther 
oilseeds, rice, and pulses. PLC payments are made no earlier than 1 October after the end of the 
applicable marketing year for  the covered commodity . Producers made a one -time election in 2014 
to participate in either PLC or the Agriculture Risk Coverage (ARC) program described below, which 
holds for the life of the 2014 Farm Act.  
Total expenditures by fiscal year:  
FY 2015  – $0 million  
FY 201 6 – $779 m illion 
(e)  Agriculture Risk Coverage (ARC)  
The ARC program consists of County Agriculture  Risk Coverage (ARC -CO) and Individual 
Agriculture Risk Coverage (ARC -IC). No production is required to receive an ARC -CO payment. 
ARC-CO provides payments when county -level revenue is less than the guarantee, which is 86 % of 
the benchmark revenue for the covered commodity.  Benchmark revenue is calculated as the 5 -
year Olympic average price multiplied by the 5 -year Olympic average yield. P ayments, if triggered, 
are made on 85 % of base acres of the covered commodity.  If a producer elected ARC -IC, such 
election automatically covered all base acres on the farm. ARC -IC provides payments when a 
farm's total revenue for all covered commodities on t he farm is less than that farm's revenue 
guarantee, which is 86 % of the benchmark revenue. The ARC -IC benchmark is the weighted 5 -
year average of the revenues for all covered commodities planted on the farm. If a payment is 
triggered, it is made on 65 % of the farm 's total base acres.  Covered commodities include  wheat, 
feed grains, soybeans, peanuts, o ther oilseeds, rice, and pulses. PLC payments are made no 
earlier than 1 October after the end of the applicable marketing year for the covered commodity . 
Producers made a one -time election in 2014 to participate in either PLC (described above), ARC -
CO, or ARC -IC, which holds for the life of the 2014 Farm Act.  
Total expenditures by fiscal year:  
FY 2015  – $0 billion  
FY 201 6 – $4.5 billion  
(f) Cotton Transit ion Assistance Payment (CTAP)   
CTAP was authorized in the 2014 Farm Bill for crop years 2014 and 2015 to provide payments to 
growers of upland cotton as they transition ed from direct payments to the new Stacked Income 
Protection Plan (STAX) administered by  the Risk Management Agency. All cotton -producing 
counties had STAX available for the 2015 crop year and therefore were no  longer  eligible for CTAP 
payments.  However, some payments due to producers from the previous program year were paid 
during FY 2015 an d FY 2016.  
Net expenditures by fiscal year:  
FY 201 5 – $484 million  
FY 2016 – $2.9 million  
(g) Margin Protection Program for Dairy Producers (MPP)   
The Agricultural Act of 2014 repealed the Dairy Product Price Support Program  and introduced the 
new Margin  Protection Program for Dairy Producers (MPP)  effective through 2018 . The program 
offers dairy producers  catastrophic coverage at the cost of an annual $100 administrative fee.  
Catastrophic coverage provides payments to participating producers when the national dairy 
production margin is less than $4.00 per hundredweight (cwt)  over a two -month period defined in 
legislation . The national dairy production margin is the difference between the all -milk price and 
average feed costs. Producers may also purchase buy -up coverage that provides payments when G/SCM/N/315/USA  
 
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  margins are between $4. 50 and $8.00 per cwt. To participate in buy -up coverage, a producer must 
pay a premium that varies with the le vel of protection the producer elects.  Producers could enrol in 
the program in any year, but once enrolled, remain in the program through the life of the 2014 
Farm Act.  While the MPP program made payments to producers of $0.5 million in program year 
2015 a nd $11 million in program year 2016, fees and premiums collected were greater than 
payments in both years, leading to no net expenditures.  
Net expenditures by fiscal year:  
FY 201 5 – $0 million  
FY 2016 – $0 million  
(h) The Dairy Product Donation Program ( DPDP)  
The Dairy Product Donation Program (DPDP) is authorized by the Agricultural Act of 2014 through 
2018. The DPDP uses Commodity Credit Corporation (CCC) funds to purchase dairy products 
during periods of low margins for donation to public and private non-profit organizations that 
provide nutrition assistance to low -income populations. DPDP purchases begin when the USDA 
determines that the actual dairy production margin has been $4 or less per hundredweight (cwt) 
for each of the preceding two months. Th e actual dairy production margin that applies to all 
participating dairy operations is calculated on a national basis and is the amount by which the all -
milk price exceeds the average feed cost for dairy producers. All calculations are made on a per 
cwt ba sis. The DPDP has never been triggered.  
Total expenditures by fiscal year:  
FY 201 5 – $0 million  
FY 2016 – $0 million  
(i) Non-recourse Marketing Assistance Loans and Loan Deficiency Payments (LDPs) for Wheat, 
Feed Grains, Upland Cotton, ELS Cotton (recour se only), Rice, Peanuts, Oilseeds, Wool, Mohair, 
Honey, and Pulses . 
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 two  immediately preceding marketing  years, but not 
more than 52 cents per pound nor less than 45 cents per pound.  
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, without 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 rece ive an equivalent  loan deficiency payment in lieu of 
taking out a loan. Loan rates are fixed in the legislation.  
Total expenditures by fiscal year (combined marketing loan gains, loan deficiency payments, and 
certificate exchange gains):  
FY 201 5 – $361 million  
FY 2016 – $400 million  
Price Support for Sugar  
(j) Sugar  
The non -recourse marketing loan program was continued under the Agricultural Act of 2014 
through fiscal year 2018 . Loans are taken for a maximum term of 9 months and must be 
liquidated along with interest charges by the end of the fiscal year in which the loan was made  or 
ownership of the commodity amount pledged as collateral transferred to the Commodity Credit G/SCM/N/315/USA  
 
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  Corporation (CCC) . The 2014 Act allows processors to obtain loans for in -process s ugar and syrups 
at 80% of the loan rate.  
The national loan rate for raw cane sugar is: 18.75 cents/pound . The national loan rate for refined 
beet sugar is:  24.09 cents/pound .  
Total net expenditures by fiscal year:  
FY 201 5 – $0 million  
FY 2016 – $0 million 
Other Commodity Products  
(k) Special Competitiveness Program for Extra -Long Staple (ELS) Cotton  
The Agricultural Act of 2014 continues the Special Competitiveness Program for ELS Cotton . 
Payments are made to domestic users and exporters when the world  market price is below the 
U.S. price for four consecutive weeks and the lowest priced competing ELS cotton is less than 
134% of ELS loan rate.  
Total expenditures by fiscal year:  
FY 201 5 – $0 million  
FY 2016 – $0 million  
(l) Economic Adjustment Assistance for Users of Upland Cotton  
The Agricultural Act of 2014 continues  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 cotto n. The payments are set at $0.0 3 per pound .  
Total expenditures by fiscal year:  
FY 201 5 – $49 million  
FY 2016 – $47 million  
(m) Tobacco Transition Payment Program  
Under the Tobacco Transition Payment Program (Tobacco Quota Buyout), Title VI of the Americ an 
Jobs Creation Act of 2004, the Fair and Equitable Tobacco Reform Act of 2004 (P.L. 108 -357),  
22 October 2004, eligible tobacco quota holders and producers w ill receive payments under this 
program in 10 instal ments in each of the 2005 through 2014 fiscal  years. Some remaining 
payments were made in FY 2015. Transition payments were 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 during the years 20 02, 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 t here i s 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 2015  – $35 million  
FY 201 6 – $0 million G/SCM/N/315/USA  
 
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  Disaster Assistance and Risk Management Assistance for Agricultural Producers  
(n) Disaster payments  
The Agricultural Act of 2014 continues four of the five disaster assistance programs  established 
under the Food, Conservation, and Energy Act of 2008 . The continued programs provide disaster 
assistance payments to producers of eligible commodities (livestock, farm -raised fish, honey bees , 
and orchard and nursery stock ) in counties declare d by the 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 % in a calendar year. The programs cover  losses incurred as result of a 
disaster, adverse weather, or other environmental condition s beginning 1 October 2011.  
The four disaster assistance programs include:  
1. Livestock Indemnity Payments (LIP) provide payments to eligible producers for livestock 
death losses in excess of normal mortality due to adverse weather . Indemnity payment rate is 
75% of market value of applicable livestock on the day before death, as determined by the 
Secretary  of Agriculture .  
Total expenditures by fiscal year:  
FY 201 5 – $45 million  
FY 2016 – $41 million  
2. Livestoc k Forage Disaster Program (LFP) payments are available to eligible producers of 
covered livestock for grazing losses due to drought . Producers who face reduced grazing on 
federally managed land as a result of fire are also eligible for assistance . Payment rates are 
based on monthly feed costs.  
Total expenditures by fiscal year:  
FY 201 5 – $2.5 billion  
FY 2016 – $452 million  
 
3. Emergency Assistance Program for Livestock, Honey Bees, and Farm -Raised Fish  (ELAP)  
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 expenditures by fiscal year:  
FY 201 5 – $49 million  
FY 2016 – $24 million  
4. Tree Assistance Program  provides assistance to eligible orchardists and nursery tree growers 
to replant or rehabilitate eligible trees, bushes, and vines lost by natural disasters.  Assista nce 
includes reimbursement of 65 % of the cost of replanting trees that have suffered more than a 
15% mortality loss  and reimbursement of 50 % of the cost of salvaging damaged trees and 
preparing land to replant trees.  
Total expenditures b y fiscal year:  
FY 201 5 – $11 million  
FY 2016 – $13 million  
(o) Non-insured Crop Disaster Assistance Program  (NAP)  
Under the Agricultural Risk Protection Act of 2000 (PL 106 -224), producers of crops not currently 
insurable under other programs are eligibl e for disaster assistance coverage for losses above 50 %, 
paid at 55 % of market price. The Agricultural Act of 2014 offered eligible producers the option of 
buying higher coverage for a premium, up to 65 % of losses and 100 % of market price.  G/SCM/N/315/USA  
 
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  Total expenditur es by fiscal year:  
FY 201 5 – $125 million  
FY 2016 – $137 million  
(p) 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  purchased . The Food, Con servation, and Energy 
Act of  2008 mandate d a target statutory loss ratio (indemnities divided by premiums) of 1.0 , 
which continues under the 2014 Farm Act . The 2014 Act authorized two new crop insurance 
programs: the Supplemental Coverage Option (SCO) and the Stacked Income Protection Plan 
(STAX).  Producers who did not elect to participate in the Agriculture Risk Coverage (ARC) program 
are eligible to supplement crop yield or revenue insurance plans with SCO policies. SCO policy 
triggers are based on histor ical average county yield or expected county revenue and may be 
purchased from the coverage level of the underlying individual farm -level policy up to 86 % of 
historical average yield or expected revenue.  Upland cotton producers are also eligible to purchas e 
STAX policies with or without underlying yield or revenue crop insurance policies.  STAX policies are 
based on expected county revenue. They may be purchased to cover from 70 % (or the underlying 
policy coverage level if there is one) up to 90 % of expected  area revenue. The contracted -for 
insurance premiums for both SCO and STAX are subsidized.  Benefits reported are the premium 
subsidies on policies purchased by producers.  
Total expenditures by fiscal year:  
FY 201 5 – $6 billion  
FY 2016 – $5.9 billion 
Other Programs Administered by the U.S. Department of Agriculture  
(q) Grazing Livestock on Federal Land  
Net budget outlays (minus producer fees) for livestock grazing on public range land in 16  Western 
States:  
FY 201 5 – $47 million  
FY 2016 – $43 million  
(r) Reimbursement Transportation Cost Payment Program for Geographically Disadvantaged 
Farmers and Ranchers (RTCP)  
The Agricultural Act o f 2014 authorized the Reimbursement Transportation Cost Payment Program 
for Geographically Disadvantaged Farmers and Ranch ers (RTCP) to reimburse – in the form of 
grants - geographically disadvantaged producers with a portion of the cost to transport agricultural 
commodities or inputs used to produce an agricultural commodity.  
FY 201 5 – $2 million  
FY 2016 – $2 million  
(s) Biorefinery, Renewable Chemical, and Biobased Product Manufacturing Assistance Program  
The Agricultural Act of 2014 authorized the Biorefinery, Renewable Chemical, and Biobased 
Product Manufacturing Assistance Program . The program assists in the development,  construction, 
and retrofitting of new and emerging technologies for the development of Advanced Biofuels, 
Renewable Chemicals, and Biobased Product Manufacturing by providing loan guarantees for up to 
$250 million. No defaults occurred in FY 2015 or FY 20 16. 
FY 201 5 – $0 million  
FY 2016 – $0 million  G/SCM/N/315/USA  
 
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  (t) Repowering Assistance Program  
The Agricultural Act o f 2014 authorized the Repowering Assistance Program . The program p rovides 
funding – in the form of grants - for up to 50 % of the total eligible project costs for biorefineries to 
install renewable biomass systems for heating and power at their facilities; or, to produce new 
energy from renewable biomass  
FY 201 5 – $4 million  
FY 2016 – $0 million  
5. Duration  
The policies desc ribed were generally in effect for fiscal  years 201 5-2016. However, not all policies 
or programs were in effect , nor were payments  made under the relevant policies or programs 
necessarily, for both  years.  
6. Trade effects  
It is difficult to determine to w hat extent, if any, these programs have affected trade, given the 
existence of other policy instruments that affect agricultural trade.  
1.2  Other Agricultural Programmes1 
1.2.1   Expensing of Multi -period Livestock and Crop Production Costs  
1. Period covered by the no tification  
The period covered is fiscal  years 201 5 and 201 6.  
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.  
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 $ 350 million in fiscal year 201 5 and $3 70 million in fiscal year 201 6.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
                                                
1 All the programmes in this section are tax -related, authorized under the U .S. Internal Revenue Code.  G/SCM/N/315/USA  
 
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  1.2.2   Treatment o f Loans Forgiven Solvent Farmers as if Insolvent  
1. Period covered by the notification  
The period covered is fiscal  years 201 5 and 201 6.  
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 recoverable basis in the property to which the loan 
relates. If the debtor elects to reduce bas is 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 % 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 201 5 and $40  million in fiscal year 201 6.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
1.2.3   Capital Gains Treatment of Certain Agricultural Income  
1. Period covered by the notification  
The period covered is fiscal  years 201 5 and 201 6.  
2. Policy objective and/or purpose  
To ensure that when farmland is sold, any immature, unharv ested 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.  G/SCM/N/315/USA  
 
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  4. Form 
Income tax concession.  
5. To whom a nd 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 , 
which are generally taxed at a lo wer rate .  
6. Amount  
The revenue loss was $ 1,150  million in fiscal year 201 5 and $1 ,470 million in fiscal year 201 6.  
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 effects may result from the use of this provision.  
2  ENERGY AND FUELS (EN ERGY DEVELOPMENT, ST ORAGE AND TRANSPORTA TION, AND 
OTHER RELATED SECTOR S) 
2.1  Advanced Research Projects2 
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To advance high -potential, high -impact energy technologies that are too early for private -sector 
investment. ARPA -E awardees are unique because they are developing entirely new ways to 
generate, store, a nd use energy.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Advanced Research Projects 
Agency – Energy (ARPA -E). Legislative authority is derived from:  
P.L. 95 -91, "Department of Energy Organization Act ", 1977 
P.L. 109 -58, "Energy Policy Act of 2005 " 
P.L. 110 -69, "America COMPETES Act of 2007 " 
P.L. 111 -358, "America COMPETES Reauthorization Act of 2010 " 
 
                                                
2 Programs at the Department of Energy (DOE) are primarily basic research and development of general 
applicability that ultimately benefit broad segments of the U.S. economy. Please note that the funding levels 
for DOE programs in previous subsidy notifications were overstated, as they often represented the total budget 
for the offices administering the p rograms, as shown in DOE’s fiscal year budget documents, and did not 
isolate the subsidy portion of program spending. The budget numbers for the DOE programs in this notification 
cover just those activities for which there is cost -sharing research with a p rivate sector partner.  Finally, several 
grant and cost -share programs in certain DOE offices (Advanced Research Projects Agency for Energy - ARPA -
E; Electricity Delivery and Energy Reliability – OE; and, Nuclear Energy - NE) are being included for the firs t 
time in this notification.  G/SCM/N/315/USA  
 
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  4. Form 
ARPA -E funding is awarded to private -sector recipients through competitive financial assistance  
opportunities. Private -sector recipients contribute matching funding at levels specified in funding 
opportunity announcements (FOAs). The private -sector matching funds are not included below.  
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.  
6. Amount  
Total ARPA -E funding obligated from the identified fiscal year 's appropriations, and during the 
identified fiscal year, was as follows ( approximate dollars in  millions).  
              FY 2015    FY 20 16 
Efficiency & Emissions              $40.2     $12.2  
Electrical Grid & Storage                $5.5    $7.5 
Electricity Generation               $22.4     $31.2  
Transportation & Storage               $8.4       $6.0  
7. Duration  
ARPA -E projects are not subject to any fixed completion date. The program's  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 ever result from this program.  
2.2  Cybersecurity for Energy Delivery Systems  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To reduce the risk of energy disruptions due to cyber events by focusing on :  
 enhancing the speed and effectiveness of threat and vul nerability information sharing, 
including bi -directional machine -to-machine information sharing ; 
 developing an energy delivery system (EDS) testing and analysis laboratory to better 
understand systems and component vulnerabilities ; and  
 accelerating game -changing R&D to mitigate cyber incident s in today 's systems and to 
develop next -generation resilient energy delivery systems . 
 
3. Background and authority  
This program is administered by the Department of Energy's Office of Electricity Delivery and 
Energy Reliability (OE). Legislative authority  is derived from:  G/SCM/N/315/USA  
 
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  P.L. 95 –91, "Department of Energy Organization Act ", 1977  
P.L. 109 -58, "Energy Policy Act of 2005 " 
P.L. 110 -140, "Energy Independence and Security Act, 2007 " 
P.L. 114 -94, "Fixing America 's Surface Transportation Act ", 2015  
 
4. Form 
OE funding is awarded to private -sector recipients through competitive financial assistance 
opportunities. This does not include funding awarded to DOE laboratories, other government 
agencies, universities, non -profit organizations, support contractors, or ma nagement and 
operations contractors. Private -sector recipients contribute matching funding at 20 -50%, or more, 
of the overall award. The private -sector matching funds are not included below.  
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.  
6. Amount  
Total OE funding obligated during the identified fiscal year was as follows (approximate dollars in 
millions):  
7. Duration  
The activity is of indefinite duration, 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 ever result from this program.  
2.3  Smart Grid Research and Development  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To address the challenges facing the electric power grid by developing the innovative technologies, 
tools, and techniques to modernize the distribution portion of the electric delivery system by 
pursuing strategic investment s to improve reliability, resiliency, faster outage recovery, and 
operational efficiency, building upon previous and ongoing grid modernization efforts.  
3. Background and authority  
This program is administered by the Department of Energy's Office of Electr icity Delivery and 
Energy Reliability (OE). Legislative authority is derived from:  
P.L. 95 –91, "Department of Energy Organization Act ", 1977  
P.L. 109 -58, "Energy Policy Act of 2005 " 
P.L. 110 -140, "Energy Independence and Security Act, 2007 " 
P.L. 114 -94, "Fixing America 's Surface Transportation Act ", 2015   FY 2015  FY 2016  
Funding  to businesses, excluding Federally Funded R&D Centers  - 24.6 G/SCM/N/315/USA  
 
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4. Form 
OE funding is awarded to private -sector recipients through competitive financial assistance 
opportunities. Private -sector recipients contribute matching funding at 20 -50%, or more, of the 
overall award. The private -sector matching funds are not included below.  
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.  
6. Amount  
Total OE  funding obligated during the identified fiscal year was as follows (approximate dollars 
in millions):  
7. Duration  
The activity is of indefinite duration, 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 ever result from this program.  
2.4  Small Modular Reactor (SMR) Licensing Technical Support  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
The development of safe, clean, affordable nuclear power options is a key element  of the 
Department of Energy 's Office of Nuclear Energy (DOE -NE) Nuclear Energy Research and 
Development Roadmap. As a part of this strategy, accelerating the timelines for the 
commercialization and deployment of small modular reactor (SMR) technologies th rough the SMR 
Licensing Technical Support (LTS) program has been a high priority of the Department.  
3.  Background and authority  
This program is administered by the Department of Energy's Office of Nuclear Energy (NE). 
Legislative authority is derived from:  
P.L. 113-235, Consolidated and Further Continuing Appropriations Act, 2015  
P.L. 114 -113, Consolidated Appropriations Act, 201 6 
 
4. Form 
NE funding is awarded to private -sector recipients through competitive financial assistance 
opportunities. Private -sector recipients contribute matching funding at 20 -50%, or greater, of the 
NE funding levels. The private -sector matching funds are not included below.   FY 2015  FY 2016  
Funding to businesses, excluding Federally Funded R&D Centers  - 0.5 G/SCM/N/315/USA  
 
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  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.  
6. Amount  
Total NE funding obligated from the identified fi scal year 's appropriations, and during the identified 
fiscal year, was as follows (approximate dollars in  millions):  
7. Duration  
The SMR Licensing Technical Support program is scheduled for completion at the end of fiscal year 
2017.  
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 ever result from this program.   
2.5  Supercritical Transformational Electric Power (STEP) - Nuclear Energy  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
The Supercritical Transforma tional Electric Power Research and Development (STEP R&D) initiative 
is a collaborative Department of Energy project to develop and scale up advanced Supercritical 
Carbon Dioxide (sCO2) Brayton cycle energy conversion technology to facilitate commercial 
development. This program supports the STEP R&D initiative through engagement with industry 
and the broader stakeholder community to develop an effective public -private cost -shared sCO2 
Brayton cycle demonstration program, including research and development of sCO2 technologies.  
3. Background and authority  
This program is administered by the Department of Energy's Office of Nuclear Energy (NE), in 
cooperation with the Office of Fossil Energy. Legislative authority is derived from:  
P.L. 113-235, Consolidated and Further Continuing Appropriations Act, 2015  
P.L. 114 -113, Consolidated Appropriations Act, 2016  
 
4. Form 
NE funding awarded to private -sector recipients through competitive financial assistance 
opportunities. Private -sector recipients contribute match ing funding at 20 -50%, or greater, of the 
NE funding levels. The private -sector matching funds are not included below.  
5. To whom and how assistance is provided  
Participation in the program is determined through various competitive procedures, which are op en 
to all eligible private parties.   FY 2015  FY 2016  
SMR Licensing Technical Support  57.4 57.1 G/SCM/N/315/USA  
 
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  6. Amount  
Total NE funding obligated from the identified fiscal year 's appropriations, and during the identified 
fiscal year, was as follows (approximate dollars in  millions):  
7. Duration  
The STEP program is scheduled for completion at the end of fiscal year 2017.  
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 ever result from this program.  
2.6  Fuel Cycle Research & Development - Nuclear Energy  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
The Fuel Cycle R esearch and Development (FCR&D) program conducts R&D on advanced 
sustainable fuel cycle technologies that have the potential to improve resource utilization and 
energy generation, reduce waste generation, enhance safety, and limit proliferation risk. The 
program employs a long -term, science -based approach to foster innovative, transformational 
technology solutions to achieve this mission. Advancements in fuel cycle technologies and 
solutions support the enhanced availability, affordability, safety, and secu rity of nuclear -generated 
electricity in the U nited States.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of Nuclear Energy (NE). 
Legislative authority is derived from:  
P.L. 113-235, Consolidated and F urther Continuing Appropriations Act, 2015  
P.L. 114 -113, Consolidated Appropriations Act, 2016  
 
4. Form 
NE funding awarded to private -sector recipients through competitive financial assistance 
opportunities. Private -sector recipients contribute matching f unding at 20 -50%, or greater, of the 
NE funding levels. The private -sector matching funds are not included below.  
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.  
6. Amount  
Total NE funding obligated from the identified fiscal year 's appropriations, and during the identified 
fiscal year, was as follows (approximate dollars in  millions):   FY 2015  FY 2016  
Supercritical Transformational Electric Power (STEP)  0.3 1.5 
 FY 2015  FY 2016  
Fuel Cycle R&D  7.6 22.4 G/SCM/N/315/USA  
 
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  7. Duration  
The Fuel Cycle R&D 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 ever result from this program.  
2.7  Nuclear Energy Enabling Technologies – Crosscutting Technology Development 
(CTD)  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
The Nuclear Energy Enabling Technologies (NEET) program sponsors research and development 
(R&D) and strategic infrastructure investments to develop innovative and crosscutting nuclear 
energy technolog ies. This program also makes a strong investment in modelling and simulation 
efforts to bring 30 years of improved computational and material science to reactor and fuel 
system simulation. The results provide researchers, designers, and operators with adva nced tools 
to better understand the behavior of nuclear energy systems; thereby improving safety, 
economics, and efficiency.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of Nuclear Energy (NE). 
Legisla tive authority is derived from:  
P.L. 113-235, Consolidated and Further Continuing Appropriations Act, 2015  
P.L. 114 -113, Consolidated Appropriations Act, 2016  
 
4. Form 
NE funding awarded to private -sector recipients through competitive financial assistan ce 
opportunities. This does not include NE funding awarded to DOE laboratories, other government 
agencies, universities, non -profit organizations, support contractors, or management and 
operations contractors. Private -sector recipients contribute matching funding at 20 -50%, or 
greater, of the NE funding levels. The private -sector matching funds are not included below.  
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.  
6. Amount  
Total NE funding obligated from the identified fiscal year 's appropriations, and during the identified 
fiscal year, was as follows (approximate dollars in  millions):  
 FY 2015  FY 2016  
Crosscutting Technology Development  1.4 1.0 G/SCM/N/315/USA  
 
- 20 - 
 
  7. Duration  
The Crosscutting Technology Development 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 ever result from this program.  
2.8  Reactor Concepts Research, Development and Demonstration – Advanced Reactor 
Technologies (ART) – Nuclear Energy  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
The Advanced Reactor Technologies (ART) subprogram supports the development of innovative 
reactor technologies that may offer improved safety, functionality and economics, and build upon 
existing nuclear technology and operating experience. The ART subprogram supports efforts to 
reduce long -term technical barriers for advanced nuclear energy systems across reactor 
technolog y concepts. In addition, the subprogram supports the resolution of regulatory questions 
for advanced reactors through direct engagement with the Nuclear Regulatory Commission (NRC) 
and industry.  
3. Background and authority  
This program is administered by t he Department of Energy's (DOE) Office of Nuclear Energy (NE). 
Legislative authority is derived from:  
P.L. 113-235, Consolidated and Further Continuing Appropriations Act, 2015  
P.L. 114 -113, Consolidated Appropriations Act, 2016  
 
4. Form 
NE funding award ed to private -sector recipients through competitive financial assistance 
opportunities. Private -sector recipients contribute matching funding at 20 -50%, or greater, of the 
NE funding levels. The private -sector matching funds are not included below.  
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.  
6. Amount  
Total NE funding obligated from the identified fiscal year 's appropriations, and  during the identified 
fiscal year, was as follows (approximate dollars in  millions):  
 FY 2015  FY 2016  
Advanced Reactor Technologies  7.3 7.4 
   G/SCM/N/315/USA  
 
- 21 - 
 
  7. Duration  
The Advanced Reactor Technologies 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 ever resul t from this program.  
2.9  Renewable Energy Resources  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To increase the generation of electric power from renewable resources through cost reduction and 
performance improvement, technology validation and risk reduction, and reduction of technology 
market barriers.  
3. Background and authority  
This program is ad ministered by the Department of Energy's Office of Energy Efficiency and 
Renewable Energy (EERE). Legislative authority is derived from:  
P.L. 93 -409, "Solar Heating and Cooling Demonstration Act of 1974"  
P.L. 93 -410, "Geothermal Energy Research, Developme nt 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 Research, 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 Ap pliance 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. 1 01-575, "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 Pol icy 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 
EERE funding is awarded to private -sector recipients through competitive financial assistance 
opportuniti es. Private -sector recipients contribute matching funding at 20 -50%, or greater, of the 
EERE funding levels. The private -sector matching funds are not included below.  
5. To whom and how assistance is provided  
Participation in the program is determined thro ugh various competitive procedures, which are open 
to all eligible private parties.  G/SCM/N/315/USA  
 
- 22 - 
 
  6. Amount  
Total EERE funding obligated from the identified fiscal year 's appropriations, and during the 
identified fiscal year, was as follows (approximate dollars in  millions):  
 FY 2015  FY 2016  
Solar Energy  82.6 36.9 
Wind Energy   1.1  0 
Geothermal Technologies   6.5  2.1 
Water Power   15.5  17.7 
7. Duration  
The renewable energy resources 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 ever result from this program.  
2.10  Energy Conservation Programs – Transportation Sector  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To accelerate the development and adoption of sustainable transportat ion technologies through 
cost reduction and performance improvement, technology validation and risk reduction, and 
reduction of technology market barriers.  
3. Background and authority  
This program is administered by the Department of Energy 's Office of Energy Efficiency and 
Renewable Energy (EERE). Legislative authority is derived 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 
EERE funding awarded to private -sector recipients through competitive financial assistance 
opportunities. Private -sector recipients contribute matching funding at 20 -50%, or greater, of the 
EERE f unding levels. The private -sector matching funds are not included below.  
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.  
6. Amount  
Total EERE funding obligated from the identified fiscal year 's appropriations, and during the 
identified fiscal year, was as follows (approximate dollars in  millions):  
 G/SCM/N/315/USA  
 
- 23 - 
 
   FY 2015  FY 2016  
Vehicle Technologies  80.9 75.9 
Hydrogen and Fuel Cell Technologies  19.9 25.2 
Bioenergy Technologies  19.2 26.7 
 
7. Duration  
The transportation sector 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 ever result from this program.  
2.11  Energy Conservation Programs - Building Technologies  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To improve the energy efficiency of homes, buildings, and industries through cost reduction and 
performance improvement, technology validation and risk reduction, and redu ction of technology 
market barriers.  
3. Background and authority  
This program is administered by the Department of Energy's Office of Energy Efficiency and 
Renewable Energy (EERE). Legislative authority is derived from:  
P.L. 94 -163, "Energy Policy and Con servation 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 I mprovement Act of 1988"  
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 
EERE funding awarded to private -sector recipients through competitive financia l assistance 
opportunities. Private -sector recipients contribute matching funding at 20 -50%, or greater, of the 
EERE funding levels. The private -sector matching funds are not included below.  
5. To whom and how assistance is provided  
Participation in the pr ogram is determined through various competitive procedures, which are open 
to all eligible parties.  G/SCM/N/315/USA  
 
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  6. Amount  
Total EERE funding obligated from the identified fiscal year 's appropriations, and during the 
identified fiscal year, was as follows (approximate  dollars in  millions):  
 FY 2015  FY 2016  
Building Technologies   17.1  19.6 
 
7. Duration  
The building technologies 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 ever result from this program.  
2.12  Energy Conservation – Advanced Manufacturing  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy object ive and/or purpose  
Stimulate the growth of a thriving domestic clean energy manufacturing industry through cost 
reduction and performance improvement, technology validation and risk reduction, and reduction 
of technology market barriers.  
3. Background and authority  
This program is administered by the Department of Energy 's (DOE) Office of Energy Efficiency and 
Renewable Energy (EERE). Legislative authority is derived 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 Ac t of 2007"  
P.L. 112 -210, "American Energy Manufacturing Technical Corrections Act" , 2012 
 
4. Form 
EERE funding is awarded to private -sector recipients through competitive financial assistance 
opportunities. This does not include EERE funding awarded to DOE  laboratories, other government 
agencies, universities, non -profit organizations, support contractors, or management and 
operations contractors. Private -sector recipients contribute matching funding at 20 -50%, or 
greater, of the EERE funding levels. The pr ivate-sector matching funds are not included below.  
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/315/USA  
 
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  6. Amount  
Total EERE funding obligated from the identified fiscal year 's appropriations, and during the 
identified fiscal year, was as follows (approximate dollars in  millions):  
 FY 2015  FY 2016  
Advanced Manufacturing   56.0  51.0 
   
7. Duration  
The advanced manufacturing 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 ever result from this program.  
2.13  Fossil Energy Research And Development  
1. Periods covered by the notification  
The period covered is fiscal years 2015 and 2016.  
2. Policy objective and/or purpose  
The Fossil Energy Research and Development (FER&D) program advances transformative science 
and innovative technologies that enable the reliable, efficient, affordable, and environmentally 
sound use of fossil fuels. Fossil energy sources cons titute over 80 % of the country 's total energy 
use, and are important to the nation 's security, economic prosperity, and growth.  
3. Background and authority  
This program is administered by the Department of Energy 's (DOE) Office of Fossil Energy. 
Legislativ e authority is derived from:  
Carbon Capture and Sequestration (CSS) and Power Systems:  
 P.L. 95-91, "Department of Energy Organization Act ", 1977  
 
Natural Gas Technologies:  
 P.L. 91 -91, "Department of Energy Organization Act ", 1977  
 P.L.109 -58, "Energy Policy Act of 2005 " 
 
Unconventional Fossil Energy Technologies:  
 P.L. 95-91, "Department of Energy Organization Act ", 1977  
 P.L. 109 -58, "Energy Policy Act of 2005 " 
 
National Energy Technology Laboratory (NETL) Infrastructure and Operations/Plant and Capital 
Equipment (formerly Plant and Capital Equipment)  
 P.L. 95 -91, "Department of Energy Organization Act ", 1977  
 P.L. 108 -153, "21st Century Nanotechnology Research and Development Act 2003 " 
 P.L. 109 -58, "Energy Policy Act of 2005 " 
 P.L. 110 -69, "Amer ica COMPETES Act of 2007 " 
 P.L. 110 -140, "Energy Independence and Security Act 2007 " 
 P.L. 111 -358, "America COMPETES Act of 2010 " G/SCM/N/315/USA  
 
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NETL Infrastructure and Operations /Environmental Restoration (formerly Environmental 
Restoration)  
 P.L. 95 -91, "Department of Energy Organization Act ", 1977  
 P.L. 108 -153, "21st Century Nanotechnology Research and Development Act 2003 " 
 P.L. 109 -58, "Energy Policy Act of 2005 " 
 P.L. 110 -69, "America COMPETES Act of 2007 " 
 P.L. 111 -358, "America COMPETES Act of 2010 " 
       
4. Form 
Fossil energy funding is awarded to private -sector recipients through competitive financial 
assistance opportunities. Private -sector recipients contribute matching funding at 20 -50%, or 
greater, of the Fossil Energy funding levels. The private -sector matching funds are not included 
below.  
5. To whom and how assistance is provided  
Participation in the program is determined through various competitive procedures, which are open 
to all eligible parties.  
6. Amount  
Fiscal  years 2015 and 2016 appropriations (approximate dollars in  millions) are as follows:  
 FY 2015  FY 2016  
Coal Programs  142.9  98.0  
Natural Gas Technologies      3.4 11.8 
Unconventional Fossil Energy Technologies      1.3   6.1 
 
7. Duration  
The fossil energy research and development 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 det ermine 
what, if any, trade effects may ever result from this program.  
2.14  Title 17 Innovative Technology Loan Guarantee Program  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To furt her U.S. energy innovation by encouraging early commercial use of new or significantly 
improved technologies in energy projects. Projects supported by loan guarantees will help increase 
affordable, reliable, secure, and cleaner sources of energy for the Un ited States.  
3. Background and authority  
The 1703 Loan Guarantee Program is authorized under Title XVII of the Energy Policy Act of  2005 
(Pub L. 109 -58) (42 USC §§ 16511 -16516 ). G/SCM/N/315/USA  
 
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  4. Form 
Loan guarantees.  
5. To whom and how assistance is provided  
Section 1 703 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 s pecified types of 
projects that use advanced technologies in commercial -scale projects that avoid, reduce, or 
sequester air pollutants or anthropogenic emissions of greenhouse gases.  
6. Amount  
Fiscal  years 2015 and 2016 appropriations (approximate dollars in millions) are as follows:  
 FY 2015  FY 2016  
Title 17 Innovative Technology Loan Guarantee Program    
 - Administrative Operations   42.0  42.0 
 - Offsetting Receipts  -25.0 -25.0 
Total, Title 17 Innovative Technology Loan Guarantee Program   17.0  17.0 
 
Under published regulations for section 1703, DOE may issue guarantees for up to 100 % of the 
amount of a loan, subject to the Act's limitation that DOE may not guarantee a debt instrument for 
more than 80 % of the total cost of an eligible project. Under section 1702 of the Act, as amended, 
the "credit subsidy cost" (a United States government accounting concept) of a guaranteed loan 
may be paid 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 
borrowers.  
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 
possibl e to determine what, if any, trade effects may ever result from this program.  
2.15  Advanced Technology Vehicles Manufacturing Loan Program (ATVM)  
1. Periods covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/o r purpose  
The ATVM loan program provides loans to automobile and automobile parts manufacturers for the 
cost of reequipping, expanding, or establishing manufacturing facilities in the United States to 
produce advanced technology vehicles or qualified compo nents, and for associated engineering 
integration costs.  
3. Background and authority  
The ATVM loan program was established by section 136 of the Energy Independence and Security 
Act of 2007 (Pub L. 110 -140) (42 USC §17013 ).  G/SCM/N/315/USA  
 
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  4. Form 
Direct loans  
5. To who m and how assistance is provided  
Section 136 of the Energy Independence and Security Act of 2007 established an incentive 
program – the Advanced Technology Vehicles Manufacturing Loan Program – consisting of direct 
loans to support the development of advan ced technology 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 industries and will help ensure that new advanced 
technology vehi cles (ATVs) meet a higher standard (125 % of the 2005 base year CAFE fuel 
efficiency standards) than similarly classed conventional technology vehicles. In fiscal year 2010, 
section 136 was amended to include ultra -efficient vehicles within the definition o f advanced 
technology vehicles (Pub L. 111 -85). 
6. Amount  
Fiscal  years 2015 and 2016 appropriations (approximate dollars in  millions) are as follows:  
 FY 2015  FY 2016  
Advanced Technology Vehicles Manufacturing Loan Program  4.0 6.0 
7. Duration  
No specified sunset date.  
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 effects may ever result from this program.  
3  OTHER ENERGY AND FUE LS3 
3.1  Expensing of Exploration and Development (E&D) Costs for Oil, Gas and other Fuels  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To encourage the development of domestic oil, natu ral 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 expensed for tax purposes rather than amortized 
over the productive life of the property. Integrated oil companies may currently deduct only 70 % 
of such costs and amortize the remaining 30 % over five  years. The s ame 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 Re venue 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.  
                                                
3 The programmes in this section are tax -related, authorized under the U .S. Internal Revenue Code.  G/SCM/N/315/USA  
 
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  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 $660  million in fiscal year 2015 and $450  million in fiscal year 2016.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.2  Excess of  Percentage over Cost Depletion for Oil, Gas and Other Fuels  
1. Period cov ered by the notification  
The period covered is fiscal  years 2015 and 2016.  
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 produc ers.  
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 quantiti es 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 
produ ction at rates of 15 % for oil, gas , and oil shale, and 10 % for coal. The deduction is limited to 
50% of net income from the property, except for oil and gas , where the deduction can be 100 % of 
net property income. For domestic production from marginal well s, the 100 % of net income 
limitation has been suspended for taxable  years before 1  January  2012. Additionally, 
the percentage depletion deduction for all oil and gas properties may not exceed 65 % 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 % 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 Internal Revenue 
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% for 1984 and beyond.  
4. Form 
Income tax concession.  G/SCM/N/315/USA  
 
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  5. To whom and how assistance is provided  
Independent fuel mineral producers an d royalty owners are permitted deductions from taxable 
income for  percentage depletion.  
6. Amount  
The revenue loss was $650  million in fiscal year 2015 and $410  million in  fiscal year 2016.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects 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 2015 and 2016.  
2. Policy objective and/or purpose  
To enco urage the development of the domestic coal industry.  
3. Background and authority  
The capital gains tax treatment is authorized under 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 pur poses. 
Income tax rates for individuals on ordinary income ranged from 10 % to 35 % in 2007 and 2008. 
For individual taxpayers, long -term capital gains are taxed separately from other income, generally 
at a maximum tax rate of 15 %.  
6. Amount  
The revenue los s was $110  million in fiscal year 2015 and $150  million in fiscal year 2016.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  G/SCM/N/315/USA  
 
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  3.4  Second Generation Biofuel Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To encourage the substitution of second generation 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 term ination 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.  This credit was again extended through 31 December 2016, by 
section 184 of P.L. 114 -113.  
The second generation biofuel credit is authorized 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 yea r. The 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 
hemicellulos ic matter) available on a renewable or recurring basis or from cultivated algae or 
related microorganisms, and (3) meets the registration 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 2015 and 2016 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.   
7. Duration  
The tax credit expired 31 December 2016.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.5  Biodiesel and Renewable Diesel Credit  
1. Period covered by the notification  
The pe riod covered is fiscal  years 2015 and 2016.  G/SCM/N/315/USA  
 
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  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. Th e 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. Th e renewable diesel credit was enacted and the biodiesel credit was extended as 
part of the Energy Policy Act of 2005. The Emergency 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 th e credit for calendar year 2012 and through 
2013. The Tax Increase Prevention Act of 2014 retroactively extended the credits for calendar 
year 2014.  The credit was again extended, both retroactively and for one year forward, in the so -
called Extenders bill  of December 2015.  
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 produce rs. 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 $1,940  million in fiscal year 2015 and $2,680  million in fiscal year 2016.  
7. Duratio n 
The credit expired 31 December 2016.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.6   Alternative Fuel Mixture Credit  
1. Period covered by the notification  
The period covered is fisc al years 2015 and 2016.  
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 g as, 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 pr oduced after 30 September 2009 through G/SCM/N/315/USA  
 
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  30 December 2009, the fuel must be certified as having been derived from coal produced at a 
gasification facility that sequesters 50 % of such facility's total carbon dioxide emissions. The 
sequestration  percentage inc reases to 75 % for fuel produced after 30 December 2009. The 
alternative fuel credit is 50 cents per gallon of alternative fuel or gasoline gallon equivalents. The 
excise tax credit was enacted as part of the Safe, Accountable, Flexible, Efficient Transport ation 
Act of 2005. The Tax Relief, Unemployment Insurance 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) deri ved from the production of paper or 
pulp (black liquor). The American Taxpayer Relief 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. The credit was again extended, both retroactively and for one year 
forward, in the so -called Extenders bill of December 2015.  
4. Form 
Excise tax concession or di rect payment for fuels containing an alternative fuel mixture.  
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 $630  million in fiscal year 2015 and $590  million in fiscal year 2016.  
7. Duration  
The tax credit expired on 31 December 2016.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.7  Credits for Investment in Advanced Coal Facilities and Advanced Gasification 
Facilities  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To encourage the development of advanced technology facil ities 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 % for 
investments in integrated gasification combined cycle (IGCC) facilit ies and gasification facilities and 
15% 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 % for new IGCC and 
other advanced coal projects. An a dditional $1.25 billion of credits can be allocated to qualifying 
projects. Under the second round of credit allocations, qualifying projects must include equipment 
which separates and sequesters at least 65 % of the project's total carbon dioxide emissions . Under 
the second round of credit allocations, the gasification project credit is increased to 30 %. An G/SCM/N/315/USA  
 
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  additional $250  million of credits can be allocated to qualified projects that separate and sequester 
at least 75 % of carbon dioxide emissions. The cred it was adopted as part of the Emergency 
Stabilization Act of 2008. This 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 incom e taxes for taxpayers investing in qualified facilities.  
6. Amount  
The revenue loss was $40  million in fiscal year 2015 and $160  million in fiscal year 2016.  
7. Duration  
The tax credit applies to investments after 8 August 2005.  
8. Trade Effects  
It is n ot possible to estimate what, if any, trade effects may result from the use of this provision.  
3.8  Advanced Energy Property Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To sti mulate economic growth, create jobs, and reduce greenhouse gas emissions by supporting 
investments in green energy manufacturing.  
3. Background and authority  
A 30% 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 for production: (1) prope rty designed to be used to produce 
energy from renewable resources; (2) fuel cells, microturbines, or an energy storage system for 
use with electric or hybrid -electric vehicles; (3) electric grids to support the transmission of 
intermittent sources of rene wable 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 $60  million in fiscal year 2015 and $10  million in fiscal year 2016.  G/SCM/N/315/USA  
 
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  6. Duration  
There is a 1 -year period from the time of acceptance for the taxpayer to satisfy the requirements 
for certification, and then a 3 -year period from the time  of certification to place the property in 
service.  The placed -in-service deadline for most projects is 2017.  
7. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.9  Two-year Amortization of Ge ological and Geophysical Expenditures  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To encourage oil and gas exploration.  
3. Background and authority  
Taxpayers are allowed to amo rtize 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 
permi tted over five  years for integrated oil companies. 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 Policy Act of 2005. The amor tization period was 
increased by the Tax Increase Prevention and Reconciliation Act of 2005 and the Energy 
Independence and Security Act of 2007. This provision 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.  
6. Amount  
The revenue loss was $90  million in fiscal year 2015 and $70  million in fiscal year 2016.  
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.  
3.10  Energy Production Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  G/SCM/N/315/USA  
 
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  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.  The terms on which th e credit was available were most 
recently revised by the so -called Omnibus bill of December 2015.  
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 $1,550  million in fiscal year 2015 and $1,400  million in fis cal year 2016.  
7. Duration  
The provision applies to projects other than wind for which construction began before the end of 
2016.  The provision applies to eligible wind projects that begin construction before the end of 
2019, with the tax credit phasing ou t for projects that begin construction after 31 December 2016.  
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 Investment Credit  
1. Period covered by the notification  
The period  covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To encourage the development of clean or renewable electricity.  
3. Background and authority  
Section 48 of the Internal Revenue Code.  The terms on which the credit was available were 
revised by the so -called Omnibus bill of December 2015.  
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 pro perty.  G/SCM/N/315/USA  
 
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  6. Amount  
The revenue loss was $1,010  million in fiscal year 2015 and $1,190  million in fiscal year 2016.  
7. Duration  
The credit expire d for investments made after 31 December 2016 except for solar energy projects 
that begin construction before 1 J anuary 2022 and are placed in service before 1 January 2024.  
Solar energy projects that begin construction after 31 December 2019 are eligible for a diminished 
credit.  
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 Grant In Lieu Of The Energy Production Credit Or The Energy Investment 
Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
2. Policy objective and/or purpose  
To encourage th e development of clean or renewable electricity.  
3. Background and authority  
Section 1603 of the American Recovery and Reinvestment Act of 2009 authorized the U.S. 
Department of the Treasury to make payments to eligible persons who place in service specifi ed 
energy property during 2009, 2010, or 2011, or after 2011 if construction began 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 Investm ent 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 $2,009  million in fiscal year 2015 and $94  million in fiscal year 2016.  
7. Duration  
The provision applies to proje cts 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.  G/SCM/N/315/USA  
 
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  3.13  Credit for Holding New Clean Renewable Energy Bonds  
1. Period covered by the notification  
The period covered is fiscal  years 201 5 and 201 6.  
2. Policy objective and/or purpose  
The purpose of New Clean Renewable Energy Bonds (CREBs) is to provide governmental bodies 
and mutual or cooperative electric companies access to interest -subsidized borrowing for 
renewable energy facilities.  The subsidy is for 70 % of the tax credit interest rate.  The facilities 
qualifying for CREB financing include wind, geothermal, biomass, solar, landfill gas, trash 
combustion, refined coal production , and h ydropower . 
    
3. Background and authority  
Section 1303 of the Energy Tax Incentives Act of 2005 authorized the issuance of CREBs and 
provided a national volume cap of $800 million to finance eligible clean renewable energy projects.  
Legislation in subsequent years increased the volume cap to $2.4 billion, with this volume cap 
being equally allocated between qualified projects owned by public power providers, governmental 
bodies, and cooperative electric companies .       
 
4. Form 
Income tax concessio n to bondholders or a direct payment to bond issuers .  
5. To whom and how assistance is provided  
Assistance is provided to (1) public power providers, (2) cooperative electric companies, (3) 
governmental bodies, (4) CREB lenders, or (5) not -for-profit elec tric utilities that have received a 
loan or a loan guarantee under the Rural Electrification Act.  Applicants apply for an allocation of 
CREB volume cap and are required to issue bonds within three years or the authority reverts to the 
Treasury, at which po int it is re -allocated.  $1.4 billion of volume cap remained available in 2015. 
As of 1 May 2017, $166 million of volume cap was available for projects owned by governmental 
bodies while $179 million of volume cap was available for projects to be owned by c ooperative 
electric companies.   
CREB bondholders receive federal tax credits in lieu of interest payments though under a 2010 
law. Issuers may elect to receive a direct payment from the federal government equal to the size 
of the tax credit the investor wo uld receive.   
6. Amount  
The revenue loss was $ 100 million in fiscal year 201 5 and $ 100 million in fiscal year 201 6.   
7. Duration  
The quantity of bonds that may be issued is capped.  If the bonds are not issued within 3 years the 
authority reverts back to t he Internal Revenue Service.  The credit is available for eligible bonds for 
the term of the bond, approximately 15 to 17 years.    
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.14  Credit  for Holding Qualified Energy Conservation Bonds  
1. Period covered by the notification  
The period covered is fiscal  years 201 5 and 201 6.  G/SCM/N/315/USA  
 
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  2. Policy objective and/or purpose  
The purpose of Qualified Energy Conservation Bonds (QECBs) is to provide governmental entities, 
including tribal governments, access to interest -subsidized borrowing for energy conservation 
projects.  The subsidy is for 70 % of the tax credit interest rate.  Conservation project s include, but 
are not limited to, renewable energy generation, en ergy conservation in public buildings, green 
community program, research and development, and demonstration projects.  Projects may be 
privately owned . 
   
3. Background and authority  
Section 301(a) of Tax Extenders and Alternative Minimum Tax Relief Act of 2008 authorized the 
issuance of qualified energy conservation bonds and provided a national volume cap of $0.8 billion.  
The American Recovery and Reinvestment Act of 2009 expanded the total QECB volume cap to 
$3.2 billion  to finance eligible clean renewabl e energy projects .    
 
4. Form 
Income tax concession  to bondholders or a direct payment to bond issuers or direct payment .  
5. To whom and how assistance is provided  
Assistance is provided to state and local government. The national volume cap was allocated in 
2009, with unused QECB volume cap carried forward indefinitely.  QECBs are not subject to a U.S. 
Department of the Treasury application and approval process but instead the bond volume was 
allocated to each state based on the state's percentage  of population as of 1 July 2008.  Allocated 
volume cap remains to be issued.   
QECB bondholders receive federal tax credits in lieu of interest payments under a 2010 law.  
Issuers may elect to receive a direct payment from the federal government equal to the  size of the 
tax credit the investor would receive.   
6. Amount  
The revenue loss was $ 70 million in fiscal year 201 5 and $ 70 million in fiscal year 201 6.  
7. Duration  
The quantity of bonds that may be issued is capped.  This cap was allocated to the states a nd local 
governments and is available indefinitely until the bonds are issued.  The credit is available for 
eligible bonds for the term of the bond, approximately 15 to 17 years.    
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 Development Program (Mitchell Act)  
1. Period covered by the notification  
 
 The period covered is fiscal year 2015 and 2016.   
 
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 salmon hatcheries, the conduct of engineering and 
biological surveys and experiments, and the installation of fish protective devices.  It also 
authorizes agreements with state fishery agencies and construction of facilities on state -owned G/SCM/N/315/USA  
 
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  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, irrigation 
projects, and flood control, 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 final enviro nmental impact statement (EIS) was finalized in 
September 2014 and now provides a basis to inform the policy direction for distribution of annual 
Mitchell Act hatchery funding. As of January 2017, NMFS issued a record of decision (ROD) and a 
final biologic al opinion on NMFS continued funding of Mitchell Act hatchery programs.    
3. Background and authority  
 
The Columbia River Fishery Development Program was authorized by the Mitchell Act (Public Law 
75-502, 11 May 1938).  It has evolved into a program which f unds U.S. Fish and Wildlife Service 
(USFWS), state agencies (Washington De pt. of Fish and Wildlife [WDFW],  Oregon Dept. of Fish and 
Wildlife [ODFW]) and tribal hatcheries (Confederated Tribes and Bands of the  Yakima Nation [YN]), 
irrigation screens (Idaho Dept. of Fish and Game [IDFG]) and fishways (IDFG and YN), 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 ODFW, the WDFW, and the YN, and has an ongoing 
memorandum of understanding (MOU) with the USFWS.  In addition, the progra m funds grants for 
irrigation screens and fishways operated by IDFG and YN, and funds MER projects conducted by 
ODFW, WDFW, USFWS, and the Nez Perce Tribe (NPT).   
 
5. To whom and how assistance is provided  
 
The funds are provided to the ODFW, the WDFW, the  IDFG, the YN and the NPT through annual, 
non-competitive grants.  Funds are also provided to the USFWS through an intergovernmental 
MOU.   
 
6. Amount  
 
In fiscal year 2015, the Mitchell Act hatchery program (inclusive of MER and screening and 
passage project s) was reduced from the prior fiscal year 's level ($14,072,000 in 2014), with a final 
allocation of $13,737,000. In fiscal year 2016, the funding level increased, through both higher 
Congressional appropriation and a shifting of some spending priorities wi thin the program, to 
$16,118,000. These grants funded: the operation and maintenance of hatchery programs in 
Oregon and Washington (all operators); funded necessary MER projects for Mitchell Act funded 
hatchery operations in Washington, Oregon , and Idaho; and funded screening and passage 
projects in Washington and Idaho.   
 
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.  The economic analysis, within the 2014 NMFS final EIS, conclude d that the 
Mitchell Act funded hatchery production contributed nearly $54 million in personal income (2009 
dollars) to the regional economy and 1,400 jobs based upon hatchery production of approximately G/SCM/N/315/USA  
 
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  64 million juvenile salmon and a catch of 373,000 adu lt salmon and steelhead in the commercial, 
recreational , and tribal fisheries in the Columbia River, Pacific Ocean , and Puget Sound, based on 
fisheries from 2002 -2009 (NMFS 2014). It is generally accepted that Mitchell Act funded hatchery 
production has no  discernible trade effect.  
 
4.2  Fisheries Finance Program (FFP) (Prior to 1996, this program was known the 
Fisheries Obligation Guarantee (FOG) Program)  
1. Period covered by the notification  
The pe riod covered is fiscal years 2014 - 2017.  
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 l oan 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 fr om 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 pro gram 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  
Backgrou nd 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).  
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 above comparable maturity Treasury bond yields as 
of the date of the loan closing. The loans are fully  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 out standing, 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. (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 recipient would have had to pay on a comparable 
commercial loan , if FFP financing was not available .) G/SCM/N/315/USA  
 
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  TYPE OF LOAN  FY14  FY15  FY16  FY17  
Traditional (in millions)  $89 $56 $9 $69 
Halibut/Sablefish IFQ (in millions)  $2 $1 $3 $3 
 
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, t he trade effects from this program are likely to be minimal, if 
any. 
 
4.3  Sea Grant  
1. Period covered by the notification  
The period covered is fiscal  years 201 5 and 2016.  
2. Policy objective and/or purpose  
The Sea Grant College Program provides grants to car ry out research that addresses many aspects 
of the long -term economic development, environmental stewardship, and responsible use of 
ocean, coastal, and Great Lakes resources, including commercial fisheries and aquaculture. 
National strategic focus areas f or 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 cons ervation 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 notificat ion.  
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 individu al 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.  
5. To whom and how the assistance is prov ided 
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 headquart ers administers a separate RFP process to elicit proposals with a 
national scope.  G/SCM/N/315/USA  
 
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  6. Amount  
The large majority of grants under this program support research that does not directly provide 
economic benefits to the fishing industry. Therefore, it is difficu lt 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 was devoted to research fo cused on commercial fisheries and approximately 
$5.5 million was 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 was devoted to research focused on commercial fisheries and approximately 
$5.3 million was devoted to research focused on aquaculture. Total program appropriations in 
2013 were $57.2  million. Of that 2013 amount, approximately $1.2  million was devoted to 
research  focused on commercial fisheries and approximately $4.7  million was 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 was devoted to research focused 
on commercial fisheries and approximately $4.9  million was devoted to resear ch focused on 
aquaculture . Total appropriations for the program were $67.3 million in FY 2015 and $72.4 million 
in FY 2016, but these total appropriatio ns figures on their own would grossly overstate any benefit 
to U.S. commercial fisheries.  
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 duratio n of the program itself is indefinite.  
8. Trade effects  
The Sea Grant Program is not an industry or trade promotion program. Very little of the funds 
provided directly impact the U.S. fishing industry. Additionally, much of the results of research 
conduct ed with Sea Grant funds is in the public domain. In light of these considerations, the trade 
effects of this program, if any, are likely to be minimal.  
4.4  Saltonstall -Kennedy Gra nt Program: Fisheries Research a nd Development  
1. Period covered by the notifica tion 
The pe riod covered is fiscal years 2015 and 2016 .  
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 conse rvation 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 Saltons tall-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.  
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, Rep ublic of Palau, or the Federated States of 
Micronesia, corporations, partnerships, associations, or other non -Federal entities, non -profit or G/SCM/N/315/USA  
 
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  otherwise (including Native American tribes) within the meaning of section 2 of the Shipping Act 
of 1916, as amend ed. Federal employees and Fishery 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. 88 awards 
totalling $25 million were obligated using combined FY 2014 and FY 2015 funds. 50 awards, 
totalling $11  million were obligated for competitive awards using FY 2016 Funds.  
7. Duration  
Indefinite.  
8. Trade effec ts 
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 Saltonstall -Kennedy funds are in the public domain.  
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 2015 and 2016.  
2. Policy objective and/or purpose  
To encourage domestic timber productio n.  
3. Background and authority  
The capital gains tax treatment is authorized under 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 $110  million in  fiscal year 2015 and $150  million in fiscal year 2016.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  G/SCM/N/315/USA  
 
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  5.2  Expensing of Multi -period Timber Growing Costs  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
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 capita lization rules , which required indirect 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 good s produced for inventory are used in one's own 
trade or business, or under contract to another party. Timber production, however, was specifically 
exempted from these multi -period cost rules and permitted to subject such costs to current 
expensing. This ex pensing is authorized by sections 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.  
6. Amount  
The revenue loss was $320  million in fiscal year 2015 and $330  million in fiscal year 2016.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
5.3  Expensing and Seven -Year Amortization for Reforestation Expenditures  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
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 expenditures beyond this amount may be amortized 
over a seven -year period. Without this preference, reforestat ion expenditures would have to be 
capitalized and could be recovered (deducted) only when the trees were sold or harvested  years G/SCM/N/315/USA  
 
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  later. These provisions are authorized by section 194 of the Internal Revenue Code. They were 
originally enacted in the Recreat ional 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 ac celerated basis in computing taxable 
income.  
6. Amount  
The revenue loss was $50  million in fiscal year 2015 and $60  million in fiscal year 2016.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
6  MEDICAL  
6.1  The Office of Nuclear Physics, Isotope Development and Production for Research 
and Applications Program  
1. Period covered by the notification  
This notification covers fiscal  years 2015 and 2016.  
2. Policy obj ective 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 products, services, and related technology in short 
supply 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 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 Appropriatio ns. Annual 
Congressional appropriations generally are used for infrastructure and mission readiness 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 the market price, whichever is higher), 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 recov ery basis, which does not include a share of the 
hot cell infrastructure expense.  G/SCM/N/315/USA  
 
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  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 – comme rcial and non -commercial – both in the United States and 
abroad.  
6. Amount  
Fiscal  years 2015 and 2016 Appropriations (approximate 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.  
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 2015 and 2016.  
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 % 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 orphan drug after the drug has been approved f or 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 i s no reasonable expectation that businesses 
could recoup the costs of developing a drug for such disease or condition from U .S. sales of the 
drug. The credit originally was enacted as a temporary provision in 1983 under the Orphan Drug 
Act, and was extende d 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 o f the Internal 
Revenue Code.  
4. Form 
Income tax concession.   FY 2015  FY 2016  
Isotope Development and Production for Research and Applications  19.9 21.6 G/SCM/N/315/USA  
 
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  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 $1,460  million in fiscal year 2015 and $1,720  million in fiscal year 2016.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects 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 2015 and 2016.  
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 depletion rates ranging from 22 % for sulphur to 5 % for sand 
and gravel.  Percentage depletion is authorized by sections 611 -613 and 291 of the Code. 
Percentage depletion similar to its current form was provided in 1932 at 23 % for sulphur and 15 % 
for metal mines. From 1932 to 1950,  percentage depletion was extended to most other minerals. 
The Revenue A ct 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 reduced the allowance for corporations that mined iron ore by 15 %. The 
Tax Reform Act of 1986 raised the cutback in corporate allowances of iron ore from 15 to 20 %.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Non-fuel mineral extractors are permitted deductions from taxable income fo r depletable 
expenditures equal to the larger of  percentage or cost depletion.  
6. Amount  
The revenue loss was $520  million in fiscal year 2015 and $430  million in fiscal year 2016.  
7. Duration  
Indefinite.  G/SCM/N/315/USA  
 
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  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 2015 and 2016.  
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 
non-fuel minerals to be expensed rather than deprecia ted 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 treatmen t of, and 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%; the remaining 15 % must be depreciated.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Non-fuel mineral producers and royalty owners are 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 $10  million in fiscal year 2015 and $20  million in fiscal year 2016.  
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 2016 and 2017.  
2. Policy objective and/or purpose  
The Small Shipyard Grant Program (SSGP) provides grants for capital and related improvements to 
qualified s mall shipyard facilities to foster efficiency, competitive operations, and quality ship G/SCM/N/315/USA  
 
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  construction, repair, and reconfiguration. Grant funds may also be used for maritime training 
programs to foster technical skills and operational 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 Fisc al 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 managed 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 U .S. government's stimulus in response to the economic downturn of 
2008-09 and were not continued after FY 2009.  
P.L. 109 -163, National Defense Authoriza tion 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  
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 Continui ng Appropriations Act, 2013  
P.L. 110-417 Consolidated Appropriations Act, 2016  
P.L. 115-31 Consolidated Appropriations Act, 2017  
 
4. Form 
Federal grants may fund 75 % of the cost of a project, matched by a contribution of 25 % 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 grants. In f iscal year 2014 and 2015 , no grants were 
provided. The SSGP was funded in 2016 in the amount of $5 million and in 2017 in the amount of  
$10 million.  
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 and 2015.  
7. Trade effects  
It is not possible to determine what, if any, trade effects may result from this program.  
9  REGIONAL PROGRAMS  
9.1  Empowerment Zones  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  G/SCM/N/315/USA  
 
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  2. Policy objective and/or purpose  
The purpose of this assistance is to encourage revitalization of distressed areas. Nominated areas 
must meet population, distress, size, and poverty rate criteria in order to be eli gible, ensuring that 
assistance is targeted to areas experiencing high 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 as sistance, 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 Ac t of 1993 provided 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 empower ment 
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 zon es are eligible for the following federal tax 
incentives: (i) an employment tax credit for 20 % of the first $15,000 of qualifying wages paid to 
employees who live and work in the empowerment zone; (ii) an additional $35,000 per year of 
expensing, instead o f depreciation, of capital 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 pr ovided 
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, businesses must al so meet other criteria, such as 
having at least 35 % 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 empowermen t zones over the duration of the designation, in rural 
zones up to $60  million in such bonds may be issued.  
6. Amount  
The revenue loss was $100  million in fiscal year 2015 and $140  million in fiscal year 2016.  
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 2016.  G/SCM/N/315/USA  
 
- 52 - 
 
  8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of  this provision.  
9.2   New Markets Tax Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2015 and 2016.  
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 % of the investment for each of the first  three  years 
and 6 % 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 equ ity investment eligible for the credit is 
$3.5 billion in 2015 and $3.5 billion in 2016.  
6. Amount  
The revenue loss was $1,200  million in fiscal year 2015 and $1,290  million in fiscal year 2016.  
7. Duration  
This credit first became effective in 2001, and  credit allocations to qualified CDEs will be made 
through 2019.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
  
  G/SCM/N/315/USA  
 
- 53 - 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 % 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 th an 
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 l east 50 new jobs; 
or renewable energy facilities; 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 5% 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/315/USA  
 
- 54 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
R&D facilities; projects owned 
by utilities that produce 
electricity from alternative 
energy resources; projects 
owned by utilities that 
produce electricity from 
hydropower production.  
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 technolog y 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 
applicant s in rural 
communities with populations 
of 5,000 or less and areas 
with the lowest median 
household income.  Interest rates for direct loans 
are based on current market 
yields for municipal 
obligations.  The maximum 
term for all loans is 40 years.  
However, t he 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 residents, 
especially those un employed 
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/315/USA  
 
- 55 - 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 fund s. 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 1% 
per annum.  The intermediary 
sets the term of the loans and 
sets the interest rate that 
they will charge to ultimate 
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  
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 assessmen t 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 act ivity 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 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 % of 
appraised market value for 
businesses.  Approval is 
granted locally.  Ongoing   
  G/SCM/N/315/USA  
 
- 56 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 
hydropo wer 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 % of the original 
cost of the industr ial 
development property, or 
$2 million. 
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 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   
  G/SCM/N/315/USA  
 
- 57 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 "m ajor addition" 
provided the project meets an 
additional investment 
threshold requirement of the 
lesser of 30 % of the original 
cost of the industr ial 
development property, or 
$2 million.  
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 % and 25 %. 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 
(REDC)  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 ar eas are 
eligible.  Amounts vary.  Ongoing   
  G/SCM/N/315/USA  
 
- 58 - 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 
(REDC)  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 a re 
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, the reby 
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 
(REDC)  Loan The objective is to bolster 
existing private credit 
structure through the 
guarantee of quality loans 
that will provide lasting 
community benefits b y 
increasing employment 
and improving the 
economic and 
environmental climate of 
rural communities.  Loan This program provides 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   
  G/SCM/N/315/USA  
 
- 59 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
program to strengthen the 
economy of rural 
communities.   
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  
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  
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 fa cilities 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 participants 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 c ommercial 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 gra ss and municipal 
solid waste (MSW). A pilot 
project to assess the 
feasibility of co -firing switch 
grass with coal in electricity Ongoing   
  G/SCM/N/315/USA  
 
- 60 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
production has been 
completed resulting in a 
switch grass to coal mix ratio 
of up to 10%.  
Alabama  Pollution 
Control 
Equipment  Alabama 
Department of 
Revenue 
(ADOR)  Tax 
deductions  The objective is to 
increase pollution control 
within the state.  Qualified companies are those 
who are located in the state of 
Alabama and have invested in 
equipment, facilities or 
structures th at are primarily 
for the control, reduction or 
elimination of air, ground or 
water pollution.  Qualified companies can 
receive the tax deduction in 
the net amount of the 
investment.  Ongoing  
Alabama  Brownfield 
Development 
Tax 
Abatements  Alabama 
Department of 
Revenue 
(ADOR)  Tax 
exemptions  The objective is to 
encourage the 
development of brownfield 
areas within the state.  The property must be in the 
Alabama Department of 
Environmental Management’s 
voluntary cleanup program to 
qualify for brownfield 
abatements .  For a new company there is 
no threshold or limiting 
investment amount for a new 
brownfield abatement project. 
The total amount of the 
capital investment by a 
company that is locating in 
Alabama is eligible for the tax 
abatements.  
The additional capital 
investment by a company that 
is expanding their current 
facilities on a brownfield 
development property must 
equal the lesser of: 30 % of 
the original cost of the 
property as remediated, or 
$2,000,000.  Ongoing  
Alabama  Sales & Use 
Tax Exemption  Alabama 
Department of 
Revenue  Fuel Tax 
Exemption/Ref
und The objective is to support 
commercial fishermen.  The program is for commercial 
fishermen.  The amount of the benefit is 
equal to the amount of the tax 
that does not have to be paid.  Ongoing  
Alabama  Sales and Use 
Tax Exemption 
for 
Commercial 
Fish Feed  Alabama 
Department of 
Revenue  Tax Exemption  The objective is to support 
the production and 
growing of fish.  The program is for commercial 
fish farms.  The amount of the benefit is 
equal to the amount of the tax  
that does not have to be paid.  Ongoing   
  G/SCM/N/315/USA  
 
- 61 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  The 
amount appropriated for 2016 
was $500,000.  Ongoing  
Alaska  Commercial 
Fishing 
Revolving 
Loan Fund  Department of 
Commerce, 
Community, 
and Economic 
Development 
and  
Division of 
Economic 
Development -
Investments 
Section (DED)  Loans  The objective is to provide 
long term, low -interest 
loans to promote the 
development of 
predominately resident 
fisheries, and continued 
maintenance of 
commercial fishing vessels 
and gear for the purpose 
of improving safety and 
the quality of Alaska 
seafood products.  Recipients are purchasers of 
Limited Entry Permits, 
vessels, and gear. Must be 
two year Alaska residents with 
commercial fishing experience 
or have an economic 
dependence on comme rcial 
fishing.  The interest rate is fixed at 
prime rate plus 2% for 
Limited Entry Permits, 
vessels, and gear. Loans for 
Engine Fuel Efficiency or 
Product Quality Improvement 
are prime rate minus 1%. 
Interest can be no lower than 
3% and no higher than 
10.5% . Maximum term is 15 
years.  Ongoing   
  G/SCM/N/315/USA  
 
- 62 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Alaska  Qualified 
Capital 
Expenditure 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  The objective is to 
increase oil and gas 
exploration and 
production.  Qualifying companies  The benefit is in the form of a 
transferable tax credit for 
qualified oil and gas capital 
expenditures on the North 
Slope. It can be taken in lieu 
of exploration incentive 
credits under AS 43.55.025 
and gas exploration credits 
under AS 43.20.043. Until 
1 January 2017 companies 
could qualify for a credit of 
20% of eligible capital 
expenditures. As of 1 January 
2017, the Qualified Capital 
Expenditure Credit was 
reduced from 20% to 10%.  The 
duration of 
this tax 
credit is 
until 
12/31/2017 
for Cook 
Inlet, and 
ongoing for 
others.  
Alaska  Small 
Producer 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  The objective is to 
increase oil and gas 
production by small 
producers.  Qualifying companies  The benefit is a non -
transferable, nonrefundable 
credit for oil and gas produced 
by small producers, defined as 
having average taxable oil 
and gas production of less 
than 100,000 BTU equivalent 
barrels per day. The small 
producer credit is capped at 
$12 million annually for 
producers with no more than 
50,000 BTU eq uivalent barrels 
per day. The credit then 
phases to zero for producers 
with 100,000 or more BTU 
equivalent barrels per day.  The 
duration is 
until 
12/31/2015 
or nine 
years after 
first 
production   
  G/SCM/N/315/USA  
 
- 63 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Alaska  Well Lease 
Expenditure 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  The objective is to 
increase oil and gas 
production outside the 
North Slope.  Qualifying companies  The benefit is a transferable 
tax credit for qualified oil and 
gas capital expenditures in 
areas outside the North Slope. 
It can be taken in lieu of 
exploration incentive credits 
under AS 43.55.025 and gas 
exploration credits under AS 
43.20.043. The credit is 20% 
of qualified well lease 
expenditures and can be 
taken in conjunction with the 
Qualified Capital Expenditure 
Credit.  The 
duration is 
until 
12/31/2017 
for Cook 
Inlet, and 
ongoing for 
others.  
Alaska  Carried -
Forward 
Annual Loss 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  The objective is to 
increase oil and gas 
exploration and 
production.  Qualifying companies  The benefit is a transferable 
credit for a carried -forward 
annual loss, defined as a 
producer or explorer's 
adjusted lease expenditures 
that are not deductible in 
calculating production tax 
values for the calendar year. 
From 2008 until 2014, the 
credit was 25% for all regions 
of the state. Beginning in 
2014, the credit is 25% for 
areas outside the North Slope 
and increases to 45% in the 
North Slope. In 2016, the 
credit decreases to 35% for 
the North Slope.  Until 
12/31/2017   
  G/SCM/N/315/USA  
 
- 64 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 % 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 requ ired. 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% above the prime rate. A 
loan commitment fee of 1 % 
will be assessed on the 
principal amo unt of each loan.  Ongoing  
Alaska  Alternative 
Credit for 
Exploration  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  To increase oil and gas 
exploration, leading to 
more production.  Qualifying companies  A transferable credit for 
expenditures for certain oil 
and gas exploration activities. 
The credit is 40% for seismic 
costs outside an existing unit, 
30% for drilling costs greater 
than 25 miles (10 miles in 
Cook Inlet) from an existing 
unit, 30% for pre -approved 
new targets, and 40% for 
drilling co sts that are greater 
than 3 miles (10 miles in Cook 
Inlet) from an existing unit 
and pre -approved new 
targets.  The 
duration 
was until 
6/30/2016 
for North 
Slope and 
Cook Inlet, 
and is until 
12/31/2021 
for Other 
Areas.   
  G/SCM/N/315/USA  
 
- 65 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  Repealed, 
effective 
1 July 2015 
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 betwee n 30 and 58 % 
for in -state expenditures.  The 
amounts vary, up to $100 -
$200 million total in tax 
credits (over the life of the 
program).  Ongoing  
Alaska  Fisheries 
Enhancement 
Revolving 
Loan Fund  Department of 
Commerce, 
Community, 
and Economic 
Development 
and Division of 
Economic 
Development -
Investments 
Section (DED)  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 
1%, not to exceed 9.5 %. Ongoing  
Alaska  Community 
Quota Entity 
Revolving 
Loan Fund  Department of 
Commerce, 
Community, 
and Economic 
Development 
and Division of 
Economic 
Development -
Investments 
Section (DED)  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 ar e certified and in good 
standing with the State and 
Federal Governments and are 
not eligible for other 
financing.  The maximum amount is 
$1,000,000 and the interest 
rate is 2 % above the prime 
rate, not to exceed 10.5 %. Sunset 
6/30/17   
  G/SCM/N/315/USA  
 
- 66 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Alaska  Community 
Development 
Quota Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  The objective is to provide 
jobs and training in 
Western Alaska.  Qualifying corporations  The benefit is a non -
transferable credit for 
contributions to an Alaska 
nonprofit corpora tion that is 
dedicated to fisheries 
industry -related expenditures. 
The credit is available only for 
fishery resources harvested 
under a community 
development quota (CDQ). 
The credit is 100% of the 
contribution amount up to a 
maximum of 45.45% of tax 
liability on fishery resources 
harvested under a CDQ.  31/12/2020  
Alaska  Reduced 
Fishery 
Resource 
Landing Tax 
Rate for 
Developing 
Fisheries  Department of 
Revenue 
(DOR), Tax 
Division  Reduced tax 
rate The objective is to 
encourage the 
development of new 
fisheries.  Qualifying processors  Fish species classified as 
"developing" are subject to a 
tax rate of 1% rather than the 
regular rate of 3%. 
"Developing" species are 
annually designated by the 
commissioner of the 
department of fish and game 
under AS 16.05.050(a)(10).  Ongoing  
Alaska  3.5-year 
Exemption  Department of 
Revenue 
(DOR), Tax 
Division  Tax exemption  The objective is to 
encourage new mining 
operations.  Qualifying companies  New mining operations are 
exempt from the Mining 
License Tax for the first 3.5 
years after production begins.  Ongoing   
  G/SCM/N/315/USA  
 
- 67 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Alaska  Depletion 
Deduction  Department of 
Revenue 
(DOR), Tax 
Division  Tax deduction  The objective is to 
encourage the 
development of the state's 
resources and to generate 
state revenue by efficient 
administration of tax.  Qualifying companies  A percentage depletion 
deduction is allowed for 
certain types of mining, such 
as metal mining, sulfur mining 
and coal mining. Other types 
of mines must use cost 
depletion.  Ongoing  
Alaska  Small Miner 
Exemption  Department of 
Revenue 
(DOR), Tax 
Division  Tax exemption  The objective is to support 
small mining operations 
and to increase efficiency.  Qualifying companies  No tax is due for if taxable 
income is $40,000 or less. 
Taxpayers with taxable 
income of more than $40,000 
pay a tax rate of 3% on the 
first $40,000 of their income.  Ongoing  
Alaska  Non-Profit 
Power 
Association 
Exemption  Department of 
Revenue 
(DOR), Tax 
Division  Tax exemption  The objective is to reduce 
the cost of power provided 
by non -profit power 
associations.  Nonprofit power associations 
or corporations  Fuel used by nonprofit power 
associations or corporations 
for generating electric energy 
for resale is exempt from the 
motor fuel tax.  Ongoing  
Alaska  Cook Inlet 
Jack-Up Rig 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  The objective is to 
increase oil and gas 
exploration and production 
in Cook Inlet.  Qualifying companies  The benefit is a tax credit for 
exploration expenses for the 
first three wells drilled by the 
first jack -up rig brought in to 
Cook Inlet. It is only for 
expenses incurred in drilling 
wells that test pre -Tertiary; all 30/06/2016   
  G/SCM/N/315/USA  
 
- 68 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
three wells must be drilled by 
unaffili ated parties using the 
same rig. The credit is 100% 
of costs for the first well up to 
$25 million, 90% of costs for 
the second well up to $22.5 
million, and 80% of costs for 
the third well up to $20 
million. If the exploration well 
is brought into producti on, the 
operator repays 50% of the 
credit over ten years following 
production start -up. 
Alaska  Frontier Basin 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  The objective is to 
increase oil and gas 
exploration and production 
outside the North Slope 
and Cook Inlet.  Qualifying companies  A credit for expenses for the 
first four persons to drill 
exploration wells and the first 
four persons to conduct 
seismic projects within an 
area designated in AS 
43.55.025(p), also called the 
"Frontier Basins." The credit is 
for the lesser of 80% of 
qualified exploration drilling 
expenses or $25 million per 
well. The 80% well credit 
applies to wells drilled or 
spudded prior to July 1, 2017; 
or for seismic projects, credit 
is for lesser of 75% of 
qualified seismic exploration 
expenditures or $7.5 million 
per seismic project. It 
includes expenditures incurred 
for work performed after 
1 June 2012 and before 
1 July 2016.  30/06/2016   
  G/SCM/N/315/USA  
 
- 69 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Alaska  Rural 
Development 
Initiative Fund  Department of 
Commerce, 
Community, 
and Economic 
Development 
and  
Division of 
Economic 
Development -
Investments 
Section (DED)  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 
up to $150,000 for one person 
or up to $300,000 for two or 
more people.  Interest is prime 
rate minus 1%, but not less 
than 4 per cent  Ongoing  
Alaska  Bulk Fuel 
Revolving 
Loan Fund  Department of 
Commerce, 
Community, 
and Economic 
Development 
and  
Division of 
Community 
and Regional 
Affairs (DCRA)  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 
2017, the program funded 
117 loans for $11.9 million.  Ongoing  
Alaska  State Tribal 
Response 
Program  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.  Funds are used for program 
management and 
enhancement, providing site -
specific assessment and 
cleanup services to others, 
and tribal program outreach 
and capacity building.   The total grant amount 
provided during the reporting 
period (state fiscal year 2016, 
7/1/15 -6/30/16) is $851,73 3. Ongoing  
Alaska  Native Plant  
Commerciali -
zation 
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   
  G/SCM/N/315/USA  
 
- 70 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 
Division  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  Exclusion of 
intangible 
drilling 
expenses and 
exploration 
expenses  Department of 
Revenue 
(DOR), Tax 
Division  Certain 
exclusions 
from property 
taxes  The purpose is to 
encourage drilling for oil 
and gas.  Qualifying companies  The value of intangible drilling 
expenses and exploration 
expenses are not subject to 
property tax.  Ongoing   
  G/SCM/N/315/USA  
 
- 71 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Alaska  Rural 
Development 
Fund Department of 
Commerce, 
Community, 
and Economic 
Development 
and  
Division of 
Economic 
Development -
Investments 
Section (DED)  Loans  The objective is to improve 
the potential for economic 
growth in rural areas.  Recipients are eligible 
businesses that create n ew 
jobs or retain jobs 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 program offers long term, 
low interest rates loans for 
working capital, equipment, 
construction and other 
commercial purposes.  The 
amounts vary.   The 
program 
has not 
been in 
operation 
for over 10 
years.  
Alaska  Alaska 
Capstone 
Avionics 
Revolving 
Loan Program  Department of 
Commerce, 
Community, 
and Economic 
Development 
and  
Division of 
Economic 
Development -
Investments 
Section (DED)  Loans  The objective is to provide 
long term, low -interest 
loans for the purchase and 
installation of avionics 
equipment for aircraft  that 
operate substantially in 
Alaska.  Recipients are purchasers of 
eligible capstone/NextGen 
avionics equipment.  The 
general requirements are that 
the aircraft be owned by the 
applicant, fly 51% in Alaska, 
install ADS -B data link.  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 
Alaska  Vessel 
Upgrade Grant  Bristol Bay 
Economic 
Development 
Corporation 
(BBEDC)  Grant  This program provides 
financial assistance to 
BBEDC resident fishers for 
repairs and improvement 
of fishing vessels and set 
net fishing equipment to 
improve fish quality and 
harvesting efficiency.  BBEDC resident fishers are 
the recipients.   The amounts are one -time 
grants up to $17,500 for 
owners of set net operations 
and up to $35,000 for drift 
vessel owners.  Ongoing   
  G/SCM/N/315/USA  
 
- 72 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Alaska  Gas 
Exploration 
and 
Development 
Credit  Alaska 
Department of 
Revenue, Tax 
Division  Tax Credit  The policy goal is to 
increase gas exploration 
and development outside 
of the North Slope, leading 
to more production and 
gas supplies, in particular 
for Southcentral Alaska.   Oil/Gas Companies within 
Alaska who explore/develop in 
qualify areas are eligible.  The benefit is a non -
transferable credit for 
qualified expenditures for the 
exploration and development 
of non -North Slope natural 
gas reserves. The credit is 
25% of qualif ied 
expenditures; investments in 
existing units qualify. The 
credit is capped at 75% of tax 
liability as calculated before 
applying other credits.  The 
program 
was 
repealed on 
1 January 
2016.  H56 
Alaska  Mineral 
Exploration 
Incentive 
Credit  Alaska 
Department of 
Revenue, Tax 
Division  Tax Credit  The policy goal is to 
encourage mineral 
exploration.  Qualified exploration activity 
expenditures include: 
Geochemical and geophysical 
surveys; exploration drilling; 
underground exploration; 
surface trenching a nd bulk 
sampling; other exploration 
work, including aerial photos, 
logging, sample analysis, and 
metallurgical work.  The benefit is a non -
transferable credit for eligible 
costs of non -petroleum 
mineral or coal exploration 
activities that must be used 
within 15 years. The credit is 
100% of allowable exploration 
costs with a maximum of $20 
million. The credit is limited to 
50% of liability for the 
applicable tax type.  Ongoing  
Alaska  Reduced Tax 
Rate for Small 
Fish 
Processors  Department of 
Revenue 
(DOR) , Tax 
Division  Reduced tax 
rate The objective is to support 
small business 
development and direct 
marketers.  Qualifying processors  Fishers processing on vessels 
65 feet or less are subject to a 
3% tax rate instead of the 
regular floating rate of 5%.  Ongoing   
  G/SCM/N/315/USA  
 
- 73 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Alaska  Salmon and 
Herring 
Product 
Development 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax Credit  The objective is to 
encourage the production 
of value -added seafood 
products in Alaska and 
increase the value of 
Alaskan fisheries.  Qualifying processors  The benefit is a non -
transferable credit for eligible 
capital expenditures to 
expand value -added 
processing of Alaska salmon 
and herring. The credit is 50% 
of qualified investments up to 
50% of tax liability incurred 
for processing sa lmon and 
herring during the tax year. 
The credit may be carried 
forward for three years. 
Herring was added to the 
credit in 2014.  Ongoing  
Alaska  New Area 
Development 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax Credit  The objective is to 
encourage  exploration of 
areas outside the North 
Slope and Cook Inlet.  Qualifying companies  The benefit is a non -
refundable credit of up to $6 
million per company annually, 
for oil or gas produced from 
leases outside Cook Inlet and 
the North Slope, providing the 
producer has a positive tax 
liability on that production 
before the application of 
credits.  12/31/2015 
or nine 
years after 
first 
production   
  G/SCM/N/315/USA  
 
- 74 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Alaska  Per-Taxable -
Barrel Credit 
for Gross 
Value 
Reduction 
(GVR)  Department of 
Revenue 
(DOR), Tax 
Division  Tax Credit  The objective is to reward 
companies for producing 
oil from the North Slope.  Qualifying companies  A per -taxable -barrel credit for 
oil production on the North 
Slope that qualifies for a GVR, 
as defined in AS 43.55.160(f). 
The credit is $5 per taxabl e 
barrel and cannot be 
transferred, carried forward, 
or used to reduce the 
producer's tax liability to less 
than zero (however, it can be 
used to reduce the producer's 
tax liability to less than the 
minimum tax established 
under AS 43.55.011(f)).  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 eva luate 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 (includi ng those 
within the aerospace, 
renewable energy, bioscience, 
advanced material  and 
advanced manufacturing 
industries) with fewer than 30 
employees and net assets of 
$10 million or less.  Generally $ 250,000.  Ongoing   
  G/SCM/N/315/USA  
 
- 75 - 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 non -
refundable income tax credits 
of up to $3,000 for each 
qualifying job created. Other 
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  Municipalities 
and local U.S. 
Customs and 
Border Patrol 
(CBP) officials  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 may 
receive up to an 
approximately 72% reduction 
in state real and personal 
property taxes. Other benefits 
include: duty free zone, no 
time constraints on storage, 
shorter transit time (direct 
delivery), and weekly entries.  Ongoing 
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 non -
refundable tax credits of up to 
$10,000 per qualifying 
employee.  Other incentives 
under the program include: (i) 
property tax reductions and 
(ii) transaction privilege tax 
exemptions.  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   
  G/SCM/N/315/USA  
 
- 76 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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  
Arizona  Qualified 
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 developm ent 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 a certain 
percentage  of the median 
Arizona annual production 
wage, and (ii) all new jobs 
must include health insurance 
coverage  for which the 
employer pays at least 65% of 
the cost.  The program provides 
refundable tax credits equal to 
the lesser of: (i) 10% of the 
total quali fied 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   
  G/SCM/N/315/USA  
 
- 77 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 are 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 publi c 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  Private 
Activity Bonds  Arizona 
Finance 
Authority  Bond The objective is to 
promote industrial 
development.  Issued to finance construction 
and equipment purchases 
associated with industrial and 
manufacturing facilities, 
residential rental projects, 
facilities for the furnishing of 
water, sewage a nd solid waste 
facilities and more. Interest 
on private activity bonds may 
be exempt from federal 
income tax for most 
bondholders.  $693,107,100 Annual Cap  Ongoing  
Arizona  Commercial 
and Industrial 
Solar Tax 
Credit  Arizona 
Commerce 
Authority  Tax Credit  The objective is to 
promote solar energy 
production infrastructure 
development.  This program provides an 
income tax credit for 
businesses installing solar 
energy devices at Arizona The tax credit is equal to 10% 
of the installed cost of the 
solar energy device, up to 
$25,000 in credits for one Ongoing   
  G/SCM/N/315/USA  
 
- 78 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
facilities.  building in a single tax year 
and $50,000 in total credits 
per taxpayer per tax year.  
Arizona  Renewable 
Energy 
Production Tax 
Credit  Arizona 
Department of 
Revenue  Tax Credit  The objective is to 
promote renewable energy 
production.  Utility -scale energy production 
companies are the targeted 
recipients . The tax credit provided is 
based on the amount of 
electricity produced annually 
for a 10-year period using 
solar light, solar heat, wind or 
certain types of biomass. The 
income tax credits established 
are intended to promote 
investment in renewable 
energy production using low -
emission and zero -emission 
electricity generation 
technologies. T he credits are 
only for qualified energy 
generators with at least 5 
megawatts generating 
capacity.  Ongoing  
Arizona  Renewable 
Energy Tax 
Incentive 
Program Arizona 
Commerce 
Authority  Property 
Reclassifica -
tion The objective is to 
promote job creation and 
capital investment for 
renewable energy 
companies.  This program is for 
manufacturing facilities or 
headquarters facilities for 
businesses primarily engaged 
in manufacturing renewable 
energy equipment  The benefit is based on the 
underlying property value - 
property can be reclassified 
for a tax savings up to 72%.  Ongoing   
  G/SCM/N/315/USA  
 
- 79 - 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 techno logies, 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 % 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 established baseline.  
The credit is a dollar amount 
allowed for each new 
employee equalling  $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 %. 
35% of the jobs for which the 
tax credits are c laimed 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 
manufactu ring businesses 
locating or expanding within 
these zones can apply for a 
class six property tax 
classification (5 % of full -cash 
value) for a period of 5 years.   Ongoing   
  G/SCM/N/315/USA  
 
- 80 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Arizona  Motion Picture 
Production 
State 
Transaction 
Privilege Tax 
Refund  Arizona 
Department of 
Commerce  Tax refund  The objective is to 
promote the film industry.  The film production industry is 
the recipient.  A 50% transaction privilege 
(sales) tax refund to 
qualifying production 
companies for projects filmed 
in Arizona.  Specific 
Depar tment of Revenue rules 
must be followed to both 
apply and qualify for this 
rebate against the 5.6 % state 
sales tax.  Only purchased 
tangible goods and leased 
property can be claimed for 
refund.  Feature films, 
telefeatures, music videos, 
documentaries, episo dic 
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 adver tising 
production must meet the 
$250,000 expenditure 
threshold in qualified spending 
with the same time 
parameters as features.  The 
program 
was 
terminated 
during 
reporting 
period.  
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   
  G/SCM/N/315/USA  
 
- 81 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Arizona  Lucid Motors  Arizona 
Commerce 
Authority  Tax incentives 
and grants  The objective of the 
project is to increase 
employment activity within 
the state by constructing a 
plant in Casa Grande.  Lucid Motors  This program will provide up 
to $5 million in grants; $40 
million in tax credits and $1.5 
million in job training grants.  Ongoing  
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 t ax 
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 "targeted 
businesses" that have been 
operating in Arkansas less 
than 5 years; have an equity 
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 
logistics; and bio -based 
products.  Eligible companies may 
receive up to 3 incentives 
under this program: (a) 
refund of state an d 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 el igible research 
expenditures, not to exceed 
$50,000 annually.  Ongoing   
  G/SCM/N/315/USA  
 
- 82 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 wi th the 
production of at least one 
state-certified production or 
post-production project.  Companies may receive two 
incentives under this 
program: (a) production 
rebate equalling  15% of 
qualified Arkansas 
production/post -production 
expenditures and (b) payr oll 
rebate equalling  10% of 
payroll of Arkansas residents 
engaged in eligible 
productions.   Ongoing  
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 ava ilability of 
alternative fuels by 
awarding grants to 
alternative fuels 
producers, feedstock 
processors and 
distributors.  Recipients are alternative 
fuels producers, feedst ock 
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, 
whichev er 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 
enterpris e development.  Ongoing  
Arkansas  Recycling 
Equipment 
Tax Credit  Arkansas Act 
654 of 1993 
as 
administered 
by the 
Arkansas 
Department of 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 The am ount of the tax credit 
equals 30% of the cost of 
eligible equipment and 
installation costs.  Ongoing   
  G/SCM/N/315/USA  
 
- 83 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Environmental 
Quality  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.  
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 an nual 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  
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 b ack 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 district 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 Tax credit  The objective is to 
encourage job creation.  Recipients include eligible 
businesses paying at least This program provides income 
tax credit based upon a Ongoing   
  G/SCM/N/315/USA  
 
- 84 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Development 
Commission 
(Consolidated 
Incentive Act 
of 2003, 15 -4-
2701, et seq)  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.  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% of income tax liability 
each year. Credit accrues for 
5 years.  
Arkansas  Create Rebate  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   
  G/SCM/N/315/USA  
 
- 85 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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% of qualifie d 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  
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 less 
than 5 years; have an equity 
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 
logistics; and bio -based 
products.  Eligible compani es 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, no t to exceed 
$100,000 annually; (c) 33% 
state income tax credit based 
upon eligible research 
expenditures, not to exceed 
$50,000 annually.  Ongoing   
  G/SCM/N/315/USA  
 
- 86 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 tha t 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 annua lly.  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 e xemption is 
granted to the qualified 
windmill blade or windmill 
component manufacturer.  Ongoing   
  G/SCM/N/315/USA  
 
- 87 - 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, fee dstock 
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 project 
cost, whic hever 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 
developm ent. 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, c onstruction, 
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   
  G/SCM/N/315/USA  
 
- 88 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 p ositive 
economic impact and are 
subject to program 
appropriation cap amounts.  Ongoing  
Arkansas  Biotechnology 
Incentives and 
Credits  Arkansas 
Department of 
Finance and 
Administration  Tax credits  The objective is to 
encourage the 
development of the 
biotechnology industry 
within the state.  Tax credits are available for 
the development of 
biochemistry, molecular 
biology, genetics, and 
bioengineering to meet the 
needs of agriculture, forestry, 
environmental industries, 
modern medicine and 
pharmaceutical s. The tax credits are equal to: 
5% of the construction, 
expansion, improvement, 
renovation or purchase of 
biotechnology facility; 30% of 
the cost for training 
employees; and, 20% of the 
amount of costs for qualified 
research.  Ongoing   
  G/SCM/N/315/USA  
 
- 89 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Arkansas  Coal Minin g 
Tax Credit  Arkansas 
Department of 
Finance and 
Administration  Tax credits  The objective of the 
program is to increase 
employment.  This program is for coal 
companies mining in 
Arkansas.  An income tax credit of $2.00 
per ton of coal mined, 
produced, or extracted is 
provided.  An additional credit 
of $3.00 per ton will be 
allowed for each ton of coal 
mined in excess of 50,000 
tons in a tax year. The credit 
can only be earned if the coal 
is sold to an electric 
generation plant for less than 
$40.00 per ton e xcluding 
freight charges. The credit 
expires five tax years 
following the tax year in which 
the credit was earned.  To 
claim the tax credit, a 
company must attach to its 
tax return a copy of the 
Certificate of Tax Credit issued 
by the Tax Credits/Special 
Refunds Section.  Ongoing  
Arkansas  State General 
Obligation 
Bond 
Financing 
(Amendment 
82, Arkansas 
Constitution)  Arkansas 
Economic 
Development 
Commission. 
Projects also 
involve the 
Arkansas 
Governor's 
Office, the 
Department of 
Finance and 
Administra -
tion, and 
require State General 
Obligation 
Bond 
Financing 
(Proceeds can 
be in the form 
of grants and 
loans) for 
infra-structure  To encourage capital 
investment and j ob 
creation in Arkansas.  Sole proprietor, partnership, 
corporation, limited liability 
company, joint venture, or 
association taxable as a 
business entity, or any 
combination of these entities, 
that qualifies as an eligible 
business under the 
Consolidated I ncentive Act of 
2003, 15 -4-2701 et seq.; and  No cap.  Subject to legislative 
approval based upon 
economic impact of project.  Ongoing   
  G/SCM/N/315/USA  
 
- 90 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
legislative 
approval. 
Amendments 
82, 90, and 
97. Enabling 
legislation at 
15-4-3201 et 
seq. 
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.  The estimated 
amount of tax credit claimed 
for 2015 is $693,323.  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 rea l property, 
equipment, working capital, or 
refinancing of onerous debts.  Each eligible business or local 
government agency may 
borrow up to 50 % of the cost 
of any project up to a 
maximum of $1 million.  In 
2015-2016, the amount of 
loans awarded was 
approximately $6,833,000.  Ongoing   
  G/SCM/N/315/USA  
 
- 91 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 
residents and are not 
participants in the U.S. 
Department of Housing and 
Urban Development (HUD) 
Community Development 
Block Grant (CDBG) progra m. This program provides grants 
of up to $500,000.  The total 
amount of grants awarded in 
2016 was approximately 
$3,030,000.  Ongoing  
California  STAR 
Program; Film 
California First  California Film 
Commission  Sale tax 
exemption; 
free/nominal 
fee for use of 
surplus state -
owned assets; 
reimburse -
ments 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 5% 
sale tax exemption for 
purchasers/lessors of film 
equipment; use of unused 
state properties for free or 
nominal fee; and 
reimbursement of fees 
involving production on public 
property up to $300,000.  Ongoing  
California  Film & TV Tax 
Credit 2.0  California Film 
Commission  Tax credit  The objective is to 
preserve the California film 
industry and encourage its 
continued economic 
viability.  Recipients include qualified 
film and TV production 
entities.  Films that are eligible for 20% 
tax credit: feature films ($ 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 and 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.  Ongoing   
  G/SCM/N/315/USA  
 
- 92 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Note:  The maximum credit a 
production can earn is 25%.  
California  Motion Picture 
Tax Credit 
Program  California Film 
Commission  Tax credit  To encourage film 
production in California.  Recipients are producers of 
films.  The total amount is limited to 
$100 million through to 2019.  Ongoing  
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 is 39 % of the cost of 
the investment and is claimed 
over a seven year period.  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 % 
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   
  G/SCM/N/315/USA  
 
- 93 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 
energy and advanced 
transportation products, 
components or systems.  Under this program, the full 
sales and use tax is exempted 
but capped at $100 million in 
exclusions in a calendar year.  Ongoing  
California  California 
Competes  Governor’s 
Office of 
Business and 
Economic 
Development  Tax Credit  To encourage the 
relocation of businesses to 
California and revitalize 
disadvantaged areas.  Eligible businesses are judged 
on the following eleven 
criteria:    
• Number of jobs created or 
retained  
• Compensation paid to 
employees  
• Amount of investment  
• Extent of unemployment or 
poverty in business area  
• Other incentives available in 
California  
• Incentives available in other 
states  
• Duration of proposed project 
and duration of commitment 
to remain in this state  
• Overall economic impact  
• Strategic impo rtance to the 
state, region, or locality  
• Opportunity for future 
growth and expansion  
• Extent to which the benefit 
to the state exceeds the 
amount of the tax credit  The minimum amount of an 
applicant's request shall be 
$20,000 and the maximum 
amount shal l be subject to the 
limitations set forth in 
Revenue and Taxation Code 
sections 17059.2 and 23689. 
Businesses can carry the 
credit over for six years.  Ongoing  
California  Sale and Use 
Tax Exemption 
(Chapter 4. 
Exemptions: 
Art. 1, Section 
6368)  Department  of 
Revenue  Tax Exemption  The objective is to support 
commercial deep sea 
fishing.  Deep sea or foreign commerce 
fishers outside of California 
territorial waters are eligible.  The amount of the benefit is 
equal to the amount of the tax 
that does not have to  be paid.  Ongoing   
  G/SCM/N/315/USA  
 
- 94 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Colorado  Enterprise 
Zone Office of 
Economic 
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 
employee s; 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 proje cts 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 and 
supplies.  Ongoing   
  G/SCM/N/315/USA  
 
- 95 - 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 
predominately in research and 
development of 
biotechnology.  For the calendar year 
commencing 1 January 1999, 
and for each ca lendar 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 predomina tely 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   
  G/SCM/N/315/USA  
 
- 96 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 e ngineering, 
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 
progr am level.  Amounts vary and are capped 
at $750,000 for 2015.  Ongoing  
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  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 Provides assistance for 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/315/USA  
 
- 97 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
in Colorado . 
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 c ommittee 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  
Colorado  Job Growth 
Incentive Tax 
Credit  Office of 
Economic 
Development 
and 
International 
Trade  Tax Credit  This is a job creation 
incentive program with tax 
credits for creating jobs in 
Colorado with particular 
credits for job creation in 
rural areas.  Businesses have to create at 
least 20 net new jobs (full -
time equivalents) in Colorado 
during the credit period with 
an average yearly wage of at 
least 100% of the county 
average wage rate based on 
where the business is located. 
A business located in an 
Enhanced Rural Enterprise 
Zone has to create at least 
five net new jobs (full -time 
equivalents) in Colorado 
during the credit period with The Job Growt h Incentive Tax 
Credit (JGITC) provides a 
state income tax credit equal 
to 50% of the employee tax 
(FICA) paid by the business 
on the net job growth for each 
calendar year in the credit 
period.  Ongoing   
  G/SCM/N/315/USA  
 
- 98 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
an average yearly wage of at 
least 100% of the county 
average wage based on where 
the business is located.  
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 loans are: 
$10,000 -100,000.  Express job 
creation incentive program 
loans are: $10,000 -300,000.  
Matching grants ar e: $10,000 -
100,000.  The total amount of 
loan/grant funding in fiscal 
year 2016 was $141,050,908.  Ongoing  
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/Plasti cs-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 % of the actual 
wages paid or the total 
number of working hours 
during the year multiplied by 
$4.00, or $4,800. 
Const ruction 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 % of the 
actual wages paid or the total Ongoing   
  G/SCM/N/315/USA  
 
- 99 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
number of working hours 
during the year multiplied by 
$2.00, or $4,000.  
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 % 
are used to induce bank 
lending in targete d areas.  
Up to 9.5 % 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 $50 0,000 
with a maximum term of 
15 years.  Ongoing  
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 % 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, 
including debt, equity, quasi -
equity and r oyalties.  
Generally, the fund expects a 
compounded annual rate of 
return of 25 -40%. The 
structure of the investment 
terms depends upon the risk 
assessment made by 
Connecticut Innovations' staff, 
and the needs of the business.  Ongoing   
  G/SCM/N/315/USA  
 
- 100 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Connecticut  Enterpris e 
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 am ounts 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 dist ricts. This program allows a 
business to claim 25 % or 50 % 
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/315/USA  
 
- 101 - 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 facilities 
located within the zones are 
eligible for the following 
assistance: 1) five -year, 80 % 
abate ment of local taxes on 
real estate improvements and 
personal property 
acquisitions; 2) ten -year, 25 % 
credit on corporate business 
taxes (50 % if at least 5 % of 
all new employees are from 
the enterprise zone or from 
the municipality's 
disadvantaged populatio n); 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 facilit ies (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  
Connecticu t Manufacturing 
Assistance Act  State of 
Connecticut 
Department of 
Economic and 
Community 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 The program funds 50 % of 
total project costs; up to 75 % 
for joint ventures between 
two or more municipalities, up 
to 90% in targeted Ongoing   
  G/SCM/N/315/USA  
 
- 102 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Development  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 development project.  investment communities, and 
up to 100 % 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.  
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 
distressed municipalities and 
enterprise zones within 
Connecticut.  This program provides tax 
credits up to 50 % through the 
Department of Economic and 
Community Development 
(DCED). The amounts of the 
credits vary.  Ongoing   
  G/SCM/N/315/USA  
 
- 103 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Connecticut  Manufacturing 
Facility in a 
High 
Unemploymen
t 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  
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 companies in 
Targeted Investment 
Communities that are 
engaged in eligible activities, 
including investments in 
manufacturing facilities or in 
research and development 
activities related to 
manuf acturing.  This program provides a 25 % 
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 J uly 1996 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 % local property tax 
abatement for five years for 
both real and personal 
property; 2) A corporate 
business tax reduction of 25 % 
for ten years; 3) Working 
capital loans for small 
businesses; and 4) A 0.5 % 
reduction in charges for state Ongoing   
  G/SCM/N/315/USA  
 
- 104 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
industrial mortgage 
guarantees.  Facility owners 
are entitled to the property 
tax incentives while all other 
incentives are reserved for 
facility occupants.  
Connecticut  Metro Hartford 
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 Metro 
Hartford.  Recipients are: 1) businesses 
which plan to create new jobs 
within the next three years in 
the Metro Hartford area and 
2) businesses in "growth 
clusters" (manufacturing, 
financial services, health care, 
information technology, 
distribution, 
tourism/entertainment, and 
environ mental 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  
Connecticut  Information 
Technology 
Project Grants  Connecticut 
Developmen t 
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 % abatement of local 
property taxes and a 10 -year, 
25% (or 50 %) credit on the 
Connecticut Corporation 
Business tax.  Ongoing   
  G/SCM/N/315/USA  
 
- 105 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 
utilized railroad depot, and 
located outside the boundaries 
of the existing Enterprise 
Zone.  This program provides a 5 -
year, 80 % abatement of local 
property taxes and a 10 -year, 
25% (or 50 %) credit on the 
Connecti cut 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 1% 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/315/USA  
 
- 106 - 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 
and §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 m illion, 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  Connecticut 
Brownfields & 
Information 
Technology 
Projects Tax 
Incremental 
Financing  Connecticut 
Brownfields 
Redevelopmen
t Authority  Tax incentives 
and grants  The objective is to 
encourage brownfield 
redevelopmen t 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.  Qualifying projects must a) 
have 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 
construc tion, rehabilitation 
and/or machinery and 
equipment.  The amounts vary.  Ongoing   
  G/SCM/N/315/USA  
 
- 107 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 invest ment 
must be a minimum of $5 
million.  Projects may receive a dollar 
for dollar corporate tax credit 
of up to 100 % of their 
investment up to a maximum 
of $100,000,000. Credit is 
disbursed over a ten year 
period. Credits are assignable 
(salable).  Ongoing  
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, 
mortgages 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   
  G/SCM/N/315/USA  
 
- 108 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Connecticut  Industrial 
Revenue 
Bonds For 
Manufacturers  Connecticut 
Development 
Authority  Loan The objective 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 en tities 
involved in the remediation of 
environmental contamination 
located in any Connecticut 
municipality.  The total amount invested in 
fiscal year 2016 was $32.8 
million.  Ongoing  
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 demolition of 
structures and remedial 
action activities.  Recipients are the current 
owner of th e 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.  The 
total amount invested in fiscal 
year 2016 was approximately 
$1,856,600.  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   
  G/SCM/N/315/USA  
 
- 109 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 seven 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.  
Partic ipating 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 
losses up to 40% of the 
principal balance.  Ongoing  
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 l evel 
benefits).  Ongoing  
Connecticut  50% 
Manufacturing 
Facility Tax 
Credit for 
Facilities 
Located in an 
Enterprise 
Zone (or 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 A tax credit equal to 50% 
allocable to a manufacturing 
facility located within a 
designated Enterprise Zone 
(or other area designated as 
having Enterprise Zone  level 
benefits) is available to a 
manufacturing facility that Ongoing   
  G/SCM/N/315/USA  
 
- 110 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Other Area 
Having 
Enterprise 
Zone Level 
Benefits)  - 
§12-217e  research, development, or 
production, with not more 
than 300 employees, located 
in a municipality with a major 
research u niversity with 
programs in biotechnology, 
pharmaceuticals, or photonics, 
and an Enterprise Zone.  meets certain employment 
criteria. Other areas include: 
Enterprise Zones, Targeted 
Investment Communities, 
Entertainment Districts, 
Qualified Manufacturing 
Plants, Railroad Depot Zones, 
Contigu ous Municipality 
Zones, Enterprise Corridor 
Zones, Defense Plant Zones 
and Manufacturing Plant 
Zones.  
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 enterpr ise 
zone level 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 th e 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  
Connecticut  Research and 
Development 
(No 
incremental) 
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 small 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 Ongoing   
  G/SCM/N/315/USA  
 
- 111 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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. Compan ies 
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.  
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 level 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 year s 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/315/USA  
 
- 112 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Connecticut  Sales and Use 
Tax Exemption 
(Conn. Gen. 
Stat. §12 -
412(40))  Connecticut 
Department of 
Revenue  Tax exemption 
for commercial 
fishing vessels 
and machinery 
or equipment 
for use on the 
vessels  The objective is to support 
commercial fishing.  Commercial fishermen.  The amount of the benefit is 
equal to the amount of the tax 
that does not have to be paid.  Ongoing  
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 u ses 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 legi slative, 
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.    The amount varies on an 
individual project basis.  Ongoing   
  G/SCM/N/315/USA  
 
- 113 - 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 with in 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% of the pre -tax liability. 
Unused credits can be carried 
forward during the ten -year 
progr am. 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.  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 
Corporat e Income Tax credits.  This is an enhancement to 
corporate income tax credi ts. 
It provides for a ten year 
reduction of gross receipts; 
90% beginning in the first 
year, 80 % the second year 
until 5 % in the last (tenth) 
year.  Ongoing   
  G/SCM/N/315/USA  
 
- 114 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 % 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 % 
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  
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 % tax reduction the 
first year, 80 % the second 
until 5 % in the final (tenth) 
year. Ongoing   
  G/SCM/N/315/USA  
 
- 115 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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% of the pre -tax liability. 
Unused credits can be carried 
forward during the ten -year 
program. Selected commercial 
and retail businesses which 
locate in o ne 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/315/USA  
 
- 116 - 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/reba
te 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 utility  tax on the 
consumption of electricity by 
licensed manufacturers and 
food or agribusiness 
processors is reduced from 
4.25% to 2%. 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 
industry.  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 % of the 
qualified expenses or 100 % of 
the taxes paid to DC on the 
qualified expenses.  Ongoing  
District of 
Columbia  The Enterprise 
Zone (EZ) Office of the 
Deputy Mayor Tax credits  The objective is to 
encourage business Recipients are DC businesses.  This progr am provides: 
Employee Tax Credits up to Ongoing   
  G/SCM/N/315/USA  
 
- 117 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
program  for Planning 
and Economic 
Development  activity in certain District 
neighborhoods.  $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); and, Exclusion 
of Capit al Gains from DC Zone 
Assets, which eliminates 
capital gain in gross income 
from qualified property sale or 
exchange (properties must be 
held more than 5 years).  
District of 
Columbia  Qualified High 
Technology 
Companies 
(QHTC’s)  DC's New E -
economy 
Transforma -
tion Act (NET 
2000). 
Administered 
by DC Office 
of Tax and 
Revenue  Tax incentives  The objective is to reduce 
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-technology 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 Ongoing   
  G/SCM/N/315/USA  
 
- 118 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
employee also relocates his or 
her principle residence into 
the District; wage 
reimbursements of up t o 
$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.  
Florida  Entertainment 
Industry 
Financial 
Incentive  Office of the 
Film and 
Entertainment  Cash 
reimburse -
ment The objective is to 
promote film production 
within the state.  The recipient is the film 
industry.  This program provides a 
reimbursement of 15 % 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 activit ies in 
Florida.  From 2014 -2015, the 
amount of taxes exempted 
was approximately 
$17,608,623.  Ongoing  
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 claim 
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 The Florida research and 
development tax credit may 
not exceed 50 % of the Florida 
corpo rate 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 Ongoing   
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Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
technology, life sciences, 
information technology, 
aviation/aerospace, homeland 
security/defense, and 
financial/professional services.  enterprises during any 
calendar year is $9 million.   
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 for each new 
job created and additional 
incentives if located 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  
Redevelopmen
t 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.  From 2014 -2015, the 
amount of tax refunds was 
approximately $1,385,888.  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   
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- 120 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Florida  Innovation 
Park 
Technology 
Commercializa
tion 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. Grants 
awarded in 2015 totalled  
approximately $25,000.  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 in formation 
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 5% of the 
eligible capital costs 
generated by a qualifying 
project and no more than a 
specifi ed percentage of the 
annual corporate income tax 
liability generated by the 
project, whichever is lower. 
Those percentages are: 
100% , for a project with a 
cumulative capital investment 
of at least $100 million; 75%, 
for a project with a cumulative 
capital investment of at least 
$50 million, but less than 
$100 million; and 50%, for a 
project with a cumulative 
capital investment of at least 
$25 million but less than $50 
million.  Ongoing  
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 Tax credit  Businesses located in a 
state-designated 
Enterprise Zone, who pay 
corporate income tax and 
create a new full -time jo b, 
are eligible to receive a 
corporate income tax 
credit for wages paid to 
new employees who have 
been employed by the 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 % of 
wages paid to new employees 
who are residents of a Florida 
enterprise zone.  If 20% or 
more of the permanent, full -
time employees are residents 
of a Florida enterprise zone, 
the credit is 30 %. The credit 
is available for up to two 
years per new employee.  In Ongoing   
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- 121 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
the program.  business for at least three 
months and are residents 
of a Florida Enterprise 
Zone.  "Rural Enterprise Zones" 
businesses will receive a 
credit of 30 % paid to new 
eligible employees in a full -
time job who are residents of 
a "rural county".  If 20% or 
more of the permanent, full -
time employees are residents 
of a zone, the credit is 45 %. 
From 2013 -2014, the amount 
of tax credits awarded was 
approximately $ 11,068,921.  
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 % 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 % 
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 expande d 
businesses must create at 
least five new jobs.  Tax 
credits issued from 2013 -
2014, totalled  approximately 
$15,767,116.  Until end of 
2015.  
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 The amounts vary.  Ongoing   
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- 122 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
manufacturing).  Applicants 
must also create at least 100 
new full -time jobs in Florida in 
a three -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 -time jobs  
need to be created and there 
should be a cumulative capital 
investment of at least 
$75 million over a three -year 
period.  
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 % 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 % of the 
state or local average wages; 
have in the last year derived 
at least 60 % of its Florida 
gross receipts from 
Department of Def ense 
contracts and not less than  
80% over the preceding five 
years; create at least a 25 % 
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 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% 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 
equalling  20% of the tax 
refund. If located in a Rural 
Economic Development Ongoing   
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- 123 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
consolidation; and provide a 
resolution from the city or 
county commission 
recommending the applicant 
for the incentive.  Initiative (REDI) county, the 
business ma y elect to be 
exempt from the local match 
and accept a refund equal to 
80% of the refund for which 
they would otherwise qualify.  
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 priori ty given to 
businesses 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 po tential 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.  From 2013 -2014, 
awards totalled  approximately 
$12 million.  Ongoing   
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- 124 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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% of the average annual 
wage, add $1,000 per job; for 
businesses paying 200 % of 
the average annual salary, 
add $2,000 per j ob. 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% 
of the refund.  Ongoing  
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 %, 
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 indust ries 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 
emplo yee. A business may 
receive up to $500,000 in tax 
credits during any one 
calendar year for its efforts in 
creating jobs.   Ongoing   
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- 125 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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. Expandin g 
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.  Businesses may receive a 
50% 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% of the state sales tax on 
utilities. If 20 % of the firm's 
employees are zone residents, 
the business is totally exempt 
from the tax.  Until end of 
2015.  
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 % 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 % of the tax 
paid. If 20 % 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 % of 
the tax paid.  Until end of 
2015.   
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- 126 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 
enterpri se 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 % of 
the tax paid per parcel of 
property. If 20 % 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 % of the tax 
paid per parcel.  Until end of 
2015. 
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 Ongoing   
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  
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.  Approximately $470,000 was 
allocated for this program in 
2015.  Ongoing  
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   
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- 128 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 pr ojects 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  
Florida  Business 
Façade Grant 
Improvement 
Program  Economic & 
Urban 
Development 
Department, 
City of Tampa  Grant  This program provides 
property owners with a 
matching grant to improve 
the appearance of their 
properties.   Recipients are owners of non -
residential 
structures/properties in 
participating Community 
Redevelopment Area (CRA) - 
currently East Tampa, York 
City and Drew Park.  The amounts do not exc eed 
$50,000 for 50% of the total 
cost of the improvements.  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 business, or 
50% of total project cost.  Ongoing  
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 by 
encouraging private 
businesses to reinvest and 
rehabili tate 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; housing -
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 % 
property tax reduction in the 
first of five years and 80, 60, 
40, and 20 % reductions in 
subsequent years; a 100 % 
exemption exists for invento ry 
for 25 years.  (2) Housing and 
Commercial:  Zone created for 
ten years with exemptions for Ongoing   
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Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
real property being 100 % for 
5 years; 80 % for years 6 and 
7 years; 60 % for year 8; 40 % 
for year 9; 20 % for year 10.  
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 % 
of the average wage for Tier 2 
counties, at least 110 % of the 
average wage of Tier 3 
counties, and at least 115 % 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% 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 
invest ment 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 % credit that 
increases to 8 % for recycling, 
pollution control, and defense 
conversion activities.  
Companies expanding in Tier 
2 counties are eligible to 
receive a 3 % tax credit that Ongoing   
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- 130 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
increases to 5 % for recycling, 
pollution control, and defense 
conversion a ctivities.  
Companies expanding in Tier 
3 or Tier 4 counties are 
eligible to receive a 1 % credit 
that increases to 3 % for 
recycling, pollution control, 
and defense conversion 
activities.  
Georgia  Job Creation 
Tax Credit  Georgia 
Department of 
Communi ty 
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 creating 
10 or more jobs in 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 Ongoing   
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- 131 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
counties.  Credits sim ilar 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.   
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 %. 
Base year port traffic must be 
at least 75 net tons, five 
containers, or 10 twenty -foot 
equivalent units (TEU’s).  If 
not, the percentage increase 
in port traffic w ill 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; or investment 
tax credit of 5%. 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 
Incenti ves  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 % based on a 
minimum investment of 
$500,000 on qualified 
productions in Georgia.  An 
additional 10 % Georgia 
Entertainment Promotion 
(GEP) uplift can be earned by 
including an imbedded 
animated Georgia logo on 
approved projects.  Sales and 
use tax exemptions for film, Ongoing   
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- 132 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
video, broadcast, and music 
productions.  
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  
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/i ndirectly 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; mach inery & 
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   
  G/SCM/N/315/USA  
 
- 133 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 auth orities 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  
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 targete d 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 Eligible applicants for the 
program are loc al 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 gene rally 
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   
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- 134 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
financing gap that is 
unmet by the private 
sector.  
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 m ay 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 ra tes. 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/315/USA  
 
- 135 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Georgia  Atlanta/Fulton 
Country Urban 
Enterprise 
Zone City of Atlanta  Tax 
abatements  The purpose of this 
program is to encourage 
private development and 
redevelopment in areas of 
the City or on sites which 
otherwise would unlikely 
be developed due to the 
existence  of certain 
characteristics of the area 
or site.  Incentives under this program 
are available to anyone willing 
to invest in specific 
economically depressed areas 
in Atlanta.  The tax abatement schedule 
for this program is as follows:  
Years 1‐5-100%  
Years 6 &7-80% 
Years 8 -60% 
Years 9 -40% 
Years 10 -20% 
Year 11 -(after UEZ ends) 0%  Ongoing  
Georgia  Economic 
Development, 
Growth and 
Expansion 
(EDGE) Fund  OneGeorgia 
Authority  Grants and 
Loans  The purpose of the EDGE 
Fund is to provide financial 
assistance to eligible 
applicants that are being 
considered as a relocation 
or expansion site and are 
competing with another 
state for location of a 
project.  The EDGE Fund is 
used when the health, 
welfare, safety and 
economic security of the 
citizens of the state are 
promoted through the 
development and/or 
retention of employment 
opportunities.  OneGeorgia recognizes those 
counties as directly eligible for 
OneGeorgia assistance that 
meet the definition of "a 
county that is located outside 
the boundaries of a 
metropolitan area with a 
population of 50,000 or less 
and with a poverty rate of 
10% or greater."  EDGE Fund grants or loans 
are not limited in amount. 
Assistance amounts will be 
determined following 
consultation with the Georgia 
Department of Economic 
Development and t he Georgia 
Department of Community 
Affairs, and approved by the 
Authority.  Ongoing  
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 
700,00 0 (Big Island, Kauai, Ongoing   
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- 136 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Lanai, Maui and Molokai).  
There is an $8 million cap per 
production. This tax credit is 
also refundable.  
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 cou nty. 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 technolog y design 
and production; medical 
research, clinical trials, and 
telemedicine;  
for-profit training programs in 
international business 
management or 
environmental remediation; 
biotech research, 
development, production, or 
sales;  repair or maintenance 
of ass isted 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 a nd then 
increase the average annual 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 revenues 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 
down 10% each year for 6 
more years.)  Ongoing   
  G/SCM/N/315/USA  
 
- 137 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 t he first year 
and maintain that level 
through years 2 through 7.  
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 b usiness" refers to 
a business performing 
qualified research.  "Qualified 
research" means (1) the same All income received from stock 
options from a qualified high 
technology business is 
exempted from income tax.  Ongoing   
  G/SCM/N/315/USA  
 
- 138 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  
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   
  G/SCM/N/315/USA  
 
- 139 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Hawaii  Fuel Tax 
Credit for 
Commercial 
Fishers  Department of 
Taxation, 
section 235 -
110.6  Tax credit  The objective is to assist 
commercial fishers in 
Hawaii.  Each principal operator of a 
commercial fishing vessel who 
files an individual or corporate 
income tax return for a 
taxable year may claim an 
income tax credit in an 
amount equal to the fuel 
taxes imposed and paid by 
the princ ipal operator during 
the taxable year.  The amount of the credit is 
equal to the amount of fuel 
taxes paid during the year.  If 
the amount of the tax credit 
claimed exceeds the amount 
of income taxes dues then the 
excess of the credit will be 
refunded.  Ongo ing 
Hawaii  Small Vessel 
Fishing Loan 
Program  Department of 
Taxation  Loans  The objective of this 
program is to support the 
purchase of small fishing 
vessels.  Purchasers of small fishing 
vessels  The Department makes loans 
to individuals or businesses 
for the financing of expenses 
incurred in the purchase, 
construction, renovation, 
maintenance, and repair of 
small fishing vessels.  The 
loans are subject to the 
following restrictions and 
limitations:  (1) No loan shall 
exceed $50,000; (2) No loan 
shall be made  for a term 
exceeding ten years; (3) Each 
loan shall bear simple interest 
at the rate of seven and one -
half per cent a year; (4) The 
commencement date for the 
repayment of the first 
instalment  on the principal of 
each loan may be deferred by 
the director, but in no event 
shall such initial payment be 
deferred in excess of two 
years.   Ongoing   
  G/SCM/N/315/USA  
 
- 140 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 infrastructure 
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  
Idaho  Idaho 
Workforce 
Training 
Reimburseme
nt  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 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 eli gible 
only if a compelling economic 
benefit to the state can be 
shown.   Idaho basic industries The amount of the grant is 
$3,000 per employee.  Ongoing   
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- 141 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
permanentl y 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 simultane ously at 
multiple locations.  will be given priority over 
other industries.  
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.  Communities in rural Idaho 
may receive grants to 
facilitate business 
development, expansion or 
relocation, up to $500,000.  Ongoing  
Idaho  Rural 
Rehabilitation 
Loan Program  Idaho State 
Department of 
Agriculture  Loans  The objective is to offer 
financing and assistance 
for rural development.  Recipients are individuals and 
organizations in Idaho whose 
agricultural projects provide 
rural development.  The amounts vary.  Ongoing   
  G/SCM/N/315/USA  
 
- 142 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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, mining, 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 ta x 
exemption.    This program provides a 
100% production sales tax 
exemption.  Ongoing  
Idaho  Tax 
Reimburseme
nt Incentive 
(TRI) Idaho 
Economic 
Advisory 
Council and 
Idaho 
Department pf 
Commerce  Tax credit  The objective is to 
encourage businesses to 
add or bring high -paying 
jobs to the state.  To qualify, a new project must 
meet certain requirements for 
creating high -paying jobs.  The 
minimum number of  new jobs 
required for a rural 
community is not less than 
20, and the minimum new 
jobs required for an urban 
community is not less than 
50. The new jobs must pay 
wages that equal or exceed 
the average annual county 
wage in the county where the 
jobs are located.   The program provides a tax 
credit of up to 30% for up to 
15 years on new corporate 
income tax, sales t ax, and 
payroll taxes paid as a result 
of a new qualifying project.  
The tax credit percentage and 
project term is negotiated 
based upon the quality of jobs 
created, regional economic 
impact and return on 
investment for Idaho.  Ongoing  
Idaho  Clean Room 
Sales Tax 
Exemption  Idaho Tax 
Commission  Tax exemption  To encourage 
manufacturing in the 
semiconductor industry.  Activities that qualify for the 
sales tax exemption are those 
resulting in the manufacture 
of products which are either 
semiconductors, products 
manufactured using 
semiconductor manufacturing 
processes, or equipment used 
to manufacture 
semiconductors; or a ctivities 
which qualify for research and 
development exemption in Any tangible personal 
property that is used 
exclusively used in a clean 
room or to maintain the 
environment of a clean room, 
is exempt from sales tax . Ongoing   
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- 143 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
section 63 -3622RR of the 
Idaho Tax Code.  
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 the 6 % sales tax on 
tangible personal property 
when $200,000 is spent on 
qualifying expenses; the 
lodging tax of 2 % and the 
sales tax of 6 % on lodging is 
fully waived for all visiting 
production companies after 30 
days.  Ongoing  
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 en ergy 
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/develo pment are 
available up to $200,000; 
and, grants for marketing are 
available up to $75,000.  Ongoing   
  G/SCM/N/315/USA  
 
- 144 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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% 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 % 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 the development 
costs of the project.  Recipients are located in 
deteriorated areas with 
declining tax bases.   The benefit amounts vary.  TIF 
districts have a lifetime of 23 
years.  Ongoing   
  G/SCM/N/315/USA  
 
- 145 - 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 pr oduction 
commencing on or 
after 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.  One hundred 
and ni nety-two credits were 
issued in fiscal year 2015.  Ongoing  
Illinois  Illinois Finance 
Authority 
(IFA) Rural 
Development 
Loan Program  Illinois Finance 
Authority and 
Farmers Home 
Administration
s 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 a population 
of less than 25,000.  The 
business must demonstrate 
the creation or retention of 
jobs and that conventional 
financing is not available.  Loans can be up to 75 % of 
the project costs, capped at 
$150,000.  The interest rate is 
fixed at 6 %. Ongoing  
Illinois  Rural Micro -
Business 
Participation Illinois 
Department of 
Commerce 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, This program provides loans 
for up to 50 % of the project.  Ongoing   
  G/SCM/N/315/USA  
 
- 146 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Loan Program  and Economic 
Opportunity  and is based on the 
production, processing, 
marketing of agricultural 
products, forest products, 
cottage and craft produc ts. 
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. This 
program includes the 
Biofuels Business Planning 
Grants, ethanol research 
and demonstration 
projects, and gran ts 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 
organizatio ns, private 
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 leas t 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 % of 
the total construction costs of 
the facility, or $0.10 per 
gallon of the new produ ction. 
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.  Ongoing  
Illinois  Coal 
Competitivene
ss 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 
coal and open new 
markets for coal and coal 
byproducts. The program 
is also  intended to improve 
miner safety and 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 aff iliated 
with such an entity.  Projects 
may require a host site, 
private and public cost -
sharing partners, etc., prior to 
proposal consideration. 
Projects must have significant 
economic benefits for Illinois.  Approximately $15 million 
from the Coal Technolo gy 
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 % of the total 
project cost. Grants to 
upgrade, rebuild or repair 
existing mining equipment will 
be limited to 10 % of the total 
project. In fiscal year 2014, 
$17.6 million was invested.  Ongoing   
  G/SCM/N/315/USA  
 
- 147 - 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 totalling  more than 
$71.5 million in state, federal 
and private industry funds to 
more than 15 universities and 
other research institutions 
engage d 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. Sub -grants 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.  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, but 
preference is given to Illinois 
applicants. Projects must be 
past the R&D stage and must 
have a significant amount of 
cost-sharing. Typic ally, 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 typ ically $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/315/USA  
 
- 148 - 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 
(DCEO)  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 commercia l 
marketplace, and also 
provide 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 ec onomic 
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 appropriation 
must be made and projects 
are subject to fin al approval 
by the governor.  Grants are typically between 
$1 million and $30 million. 
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 ob jective is to assist 
with development of new, 
coal-fired electric 
generation capacity or coal 
gasification facilities, or 
integrated gasification 
combined cycle (IGCC) 
units that generate 
chemical feedstocks or 
transportation fuels 
derived from coal.  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 c reation of at 
least 150 new Illinois coal -
mining jobs, or 2) use coal 
gasification or IGCC to 
generate chemical feedstocks, The DCEO is authorized to 
expend $500 million in Coal 
and Energy Development 
Bond Funds to prom ote 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 for coal 
purchases for new facilities . 
Qualifying facilities may be 
eligible for grants roughly 
equal to the present value of 
future sales taxes paid for 
coal over a 25 -year period, up 
to a maximum amount of 
$100 million.  Ongoing   
  G/SCM/N/315/USA  
 
- 149 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
transportation fuels or 
electricity.  
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 have proposed 
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.  Applicants are eligible for 
incentives up to 50% of the 
total project cost. The 
maximum award for biogas or 
bioma ss 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 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 
partic ipation works the same 
as a conventional PLP, 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 Ongoing   
  G/SCM/N/315/USA  
 
- 150 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
be used for debt 
refinancing or con tingency 
funding.  comparable with U.S. 
Treasury notes plus 0-1%.  
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 Benefits include: an 
exemption on the retailers’ 
occupatio n tax paid on 
building materials, an 
investment tax credit of 0.5 % 
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. The  
following additional 
exemptions are available 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.  Tax expendi tures 
for this program in fiscal year 
2014 were approximately 
$98,256,000.    Ongoing   
  G/SCM/N/315/USA  
 
- 151 - 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 companies that 
attest to the fact of 
competition with a competing 
state, and agr ee 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 $1 
million 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 if there is a 
valid reason why their current 
location is inadequate.  The amount of the tax credit 
is calculated on a case -by-
case basis. The tax credits can 
be as high as the amount of 
tax receipts collected from the 
Illinois income taxes paid by 
newly hired and/or retained 
employees of the firm related 
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 
refundabl e), the credit can be 
carried forward for up to five 
years.  Tax credits issued in 
2015 were approximately 
$215,118,188.  Ongoing   
  G/SCM/N/315/USA  
 
- 152 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Illinois  River Edge 
Redevelopmen
t Zone  Department of 
Commerce 
and Economic 
Opportunity, 
The River 
Edge 
Redevelopmen
t Zone (RERZ) 
Act  Tax 
incentives, 
such as sales 
tax 
exemptions 
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 is provided for 
qualified depreciable property 
in the zone.  An additional 
0.5% credit of the basis of 
qualified property in a RERZ is 
provided if the property is 
placed in service on or after 
1 July 2006, and the business' 
employment within Illinois has 
increased by 1% or more over 
the preceding year.  
Jobs Tax Credit:  A $500 state 
income tax credit is provided 
for each RERZ job created for 
which a dislocated worker is 
hired.  To qualify, 5 such 
workers m ust be hired and all 
5 must be employed for at 
least 180 consecutive days for 
30 hours/week in the taxable 
year. 
Environmental Remediation 
Tax Credit:  A credit against 
state income taxes is provided 
for some non -reimbursed 
eligible costs for remediation 
work. The credit is 0.25 for 
each dollar spent for non -
reimbursed remediation 
expenses.  
Also available: Dividend 
Income Deduction, Interest 
Income Deduction, Building 
Materials Sales Tax 
Exemption, and Property Tax 
Abatement.  Ongoing   
  G/SCM/N/315/USA  
 
- 153 - 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 and 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  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 the 
applicant, one or multiple 
smaller projects may be 
selected for support.  This program provides a 
maximum grant of $25,000 
per project.  Ongoing   
  G/SCM/N/315/USA  
 
- 154 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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  
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 bonda ble 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 job creation 
or retention inv olved.  Ongoing  
Illinois  High Impact 
Business 
Designation  Department of 
Commerce 
and Economic 
Opportunity  Tax incentives  The program is designed 
to encourage large -scale 
economic development 
activities, by providing tax 
incentives (similar to those 
offered within an 
enterprise zone) to 
companies that propose to 
make a substantial capital 
investment in operations 
and will create or retain 
above average number of 
jobs The project must involve a 
minimum of a $12 million 
investment causing the 
creation o f 500 full -time jobs 
or an investment of $30 
million causing the retention 
of 1500 full -time jobs.  Amounts vary but are similar 
to those available under the 
Enterprise Zone program  Ongoing   
  G/SCM/N/315/USA  
 
- 155 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 % 
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 objective is the 
establishment of high 
technology activities and 
public facilities within a 
technology park that serve 
a public purpose and 
promotes 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 technolo gy 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 technolo gy 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; emplo yment 
expense credits; loan interest 
credits; investment cost 
credits.  Ongoing   
  G/SCM/N/315/USA  
 
- 156 - 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 % of 
loan balance or 90 % of 
appraised fair market value, 
whichever is less.  If the 
security is personal property, 
the guaranty is up to 75 % of 
loan balance or 75 % of fair 
market value, whichever is 
less. Limited worki ng-capital 
guarantees are available for 
high-tech companies.  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 tax credit amount is up to 
25% 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 job 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/315/USA  
 
- 157 - 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  The goal is to promote 
redevelopment objectives 
and significantly leverage 
public funds to private 
dollars.  The 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 the 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 % 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 cost -benefit 
analysis a fter 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, For active contracts 
since January 2005, 
$112,925,791 in SEF training 
funds have been awarded, of 
which $57,394,969 has been 
paid. Ongoing   
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- 158 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
supports the purpose of the 
fund, and meets all 
requirements as set forth in 
I.C. 5 -28-7 
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 The tax credit is up to 50 % 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  
Eligible costs do 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   
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- 159 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 Com pany must 
employ at least 75 employees 
in Indiana.  
Indiana  Hoosier 
Business 
Investment 
Tax Credit  Indiana 
Economic 
Development 
Corporation 
(IEDC)  Tax credit  The Hoosier Business 
Investment (HBI) Tax 
Credit provides incentives 
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 capit al 
investment includes new Businesses that support job 
creation, capital investment 
and improve the standard of 
living for Indiana residents.  To 
be eligible for the tax  credit:  
--Project must 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 o f 
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 The tax credit is up to 10% of 
qualified investment over  a 
timeframe as determined by 
IEDC under statutory 
guidelines.  Ongoing   
  G/SCM/N/315/USA  
 
- 160 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
machinery and building 
costs associated with the 
project as outlined by I.C. 
6-3.1-26-8 jobs in Indiana  
--Political 
subdivisions/municipalities 
affecte d by the project 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. 
Indiana  Twenty -First 
Century 
Research and 
Technology 
Fund (21F)  Indiana 
Economic  
Development 
Corporation 
(IEDC)  Grants  The goal of the 21st 
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 Innovat ion 
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 an d 
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, ap plication of 
technology is usually desired 
to achieve such disruptive 
models  Amounts vary, but maximum 
investment by the Fund is $2 
million per company.  Ongoing   
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- 161 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
-- Coachable management 
team with strong commitment 
and execution capabilities  
-- Willingness to work with 
Elevate Venture's 
Entrepreneurs -in-Residence 
("EIR") toward tangible goa ls 
-- Achievable growth & exit 
strategies  
-- New Technology  
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 claime d 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 % 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 % 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 The total amount of 
exemptions claimed by a 
taxpayer in a taxable year 
may not exceed $5 million.  Ongoing   
  G/SCM/N/315/USA  
 
- 162 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
individual’s or corporation’s 
affiliates or is a nonprofit 
organization or corporation. 
The Tax Exemption for Patent -
Derived Income is establishe d 
by IC 6 -3-2-21.7. 
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 a vailable 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 % or 
$1,000,000. If the amoun t 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 a ny 
unused credit amount.  Ongoing   
  G/SCM/N/315/USA  
 
- 163 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 process and are 
judged in te rms 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 
(Section 
476.46 Code 
of Iowa)  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 
negotiat ed interest rate.  Ongoing  
Iowa Innovation 
Fund Tax 
Credit  Section 
15E.52, Code 
of Iowa 
(program 
description); 
Section 
422.11Y, Code 
of Iowa Tax credit  The objective is to 
stimulate venture capital 
investment in innovative 
Iowa businesses.  Innovative businesses include, 
but are not limited to, 
businesses 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   
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- 164 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
(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)   
  G/SCM/N/315/USA  
 
- 165 - 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 innova -
tion 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 (cons -
umer’s use 
tax); Section 
437A.17B, 
Code of Iowa 
(replacement 
tax) Tax credit  The objective is to 
promote th e 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 f orth 
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 mill ion 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 c orporate 
income, individual income, 
franchise, insurance premium, 
sales and use, and 
replacement taxes.  Ongoing   
  G/SCM/N/315/USA  
 
- 166 - 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 own 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   
  G/SCM/N/315/USA  
 
- 167 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Kansas  Ethyl Alcohol 
Production 
Incentive  Kansas 
Department of 
Commerce  Grant  Producers who were in 
production prior to 1 July 
2001 and who increased 
production capacity on or 
after 1 July 2001 by an 
amount of 5 million gallons 
qualify for the incentive for 
a maximum of 15 million 
gallons sold per year, for 
no more than seven (7) 
years. Producers who 
commenced production on 
or after 1 July 2001, but 
prior to 1 July 2012 and 
who sold at least  5 million 
gallons qualify for the 
incentive for a maximum 
of 15 million gallons sold 
per year, for no more than 
seven (7) years. Producers 
who commenced cellulosic 
alcohol on or after 1 July 
2012 and who sold at least 
five million gallons qualify 
for the incentive for a 
maximum of 15 million 
gallons sold per year. This 
does not apply to 
producers who commence 
alcohol production from 
grain. Reference Kansas 
Statutes 79 -34,160 -164. Producers of ethyl alcohol.  The benefit amount is $0.035 
for each gallon sold  by the 
producer. $875,000 per 
quarter is added to the fund 
for distribution. If production 
exceeds the fund balance, a 
proration of the distribution is 
performed.  Program 
sunsets 
1 July 2018.   
  G/SCM/N/315/USA  
 
- 168 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Kentucky  High-tech 
construction & 
investment 
pool  Kentucky 
Cabinet for 
Economic 
Development,  
Office of 
Entrepreneurs
hip 
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  
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 % 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   
  G/SCM/N/315/USA  
 
- 169 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Kentucky  Industrial 
Revenue 
Bonds  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) KRS 
103.210  Tax Credit  IRBs issued by state and 
local governments in 
Kentucky can be used to 
finance manufacturing 
projects and their 
warehousing areas, major 
transportation and 
communication facilities, 
most health care facilities, 
and mineral extraction and 
processing projects.  The following eligibility cri teria 
shall be considered:  
(1) The number of existing 
full-time jobs committed to be 
retained and the number of 
new, full -time jobs committed 
to be created by the company 
for which the bonds are to be 
issued. A full -time job is 
defined as a position filled  by 
an employee (excluding 
contract or part -time 
employees) that the company 
projects will work, on an 
annual basis, one thousand 
eight hundred and twenty 
(1,820) hours;(2) The 
average salary committed to 
be paid for each full -time job 
created or maintaine d and the 
employee benefits to be 
offered by the company 
requesting the issuance of the 
industrial revenue bonds;(3) 
The amount of capital 
investment being made by the 
company in the industrial 
project that is being financed 
by the industrial bonds;  
(4) Th e unemployment rate in 
the county of the industrial 
project;(5) The state tax 
incentive programs and 
grant/loan programs that the 
company is either seeking, or 
in which it is participating for 
the particular industrial 
project;(6) Whether the new Amounts vary.  Ongoing   
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- 170 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
project i s a relocation of an 
existing Kentucky business; 
(7) The new tax revenues 
which the company and the 
tax-exempt governmental unit 
or statutory authority 
anticipates will be produced 
by the industrial project over 
the life of the bond issue;(8) 
The approxima te amount and 
percentage of the state and 
local ad valorem taxes which 
will be lost as a result of the 
applicant company leasing all 
or a portion of the industrial 
project from the tax -exempt 
governmental unit or 
statutory authority.  
Kentucky  Commonwealt
h Seed Capital 
LLC (CSC)  Kentucky 
Economic 
Development 
Partnership, 
Common -
wealth 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 CSC provides early -stage 
seed funds to technology 
companies in Kentucky.  
Amounts of investment vary 
by project.  The amount 
invested in 2013 was $1.47 
million.  Ongoing   
  G/SCM/N/315/USA  
 
- 171 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 % 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 % of the 
excess of the total of each tax 
liability over the baseline tax 
liability of the taxpayer; or 2) 
$2,50 0,000, 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 % 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 
postco nsumer waste 
materials.  For the year the equipment is 
purchased, the credit is 
limited to 10 % of total credit 
allowed and 25 % 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 % of the 
taxpayer's state income tax 
liability.  Ongoing  
Kentucky  Small 
Business 
Innovation 
Research 
(SBIR) - Small 
Business 
Technology 
Transfer 
Research 
(STTR) Kentucky 
Cabinet for 
Economic 
Development, 
Office of 
Commercializa
tion and 
Innovation 
Entrepreneurs
hip 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 Ongoing   
  G/SCM/N/315/USA  
 
- 172 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Matching 
Funds  
Program  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.  
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 applianc e parts 
manufacturers in Kentucky.  Up to 50 % 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 % 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 mil lion. KRA recipients are eligible to 
receive up to a 100 % credit 
against the Kentucky income 
tax liability generated by the 
project.  Ongoing  
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 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 Ongoing   
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- 173 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  employee whose job was 
created as part of the project.  
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 develo pment 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 scie nce 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   
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- 174 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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  
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 a nnual 
unemployment rate in the five 
preceding calendar years; (2) 
counties with an 
unemployment rate greater 
than 200 % 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 The amounts vary.  Ongoing   
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- 175 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
unemployment, education 
attainment and road quality).  
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 i n 
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 eco nomic 
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 per 
cent (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, projects 
may receive a job assessment 
fee of up to five per  cent (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 
per cent (4%), with local 
participation limited to one 
per cent (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; 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 Projects approved under 
KREDA may receive state 
income tax credits and a 
waiver of a job development 
assessment fee of 4% 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 Ongoing   
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- 176 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
141.347; 
141.350; and 
141.400)  acquired by the approved 
company through either the 
acquisition of title or through 
a capital lease.  fifteen years.  
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 comp anies 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 an d 
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 
heating or processing.  A corporation income tax 
credit is allowed for up to 
4.5% 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  Kentuc ky 
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 %. Biodiesel 
or blended biodiesel producers 
receive a $1 credit per gallon Ongo ing  
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- 177 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
produced or blended. Unused 
credits cannot be carried 
forward.  
Kentucky  Kentucky 
Clean Coal 
Incentive  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) (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 software 
technology companies.  This program phases in a 
state sales and use tax 
exclusion for certain custom 
comp uter software over a 
four-year period.   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 us e 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 The minimum award request 
size is $25,000.  Projects must 
create or retain at least 10 
permanent jobs in Louisiana.  
The portion of the total 
project cost financed by the 
award may not exceed 90 % 
for projects located in 
parishes with per capita 
income below the median for 
all parishes; 75 % for projects 
in parishes with 
unemployment rates above 
the statewide average; or 
50% for all other projects.  Ongoing   
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- 178 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
company gives sufficient 
evidence that it is otherwise 
likely to relocate out of 
Louisiana.  
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 a one -
time tax credit of $2,500 for 
each net new permanent job 
created for businesses that 
locate or expand in 
designated enterprise zo nes. 
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/re
duction  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 -Buildings must be located in a 
Downtown Development 
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 
impro vements to existing 
structures, for a five year 
period and may be renewed 
for an additional five years.  Ongoing   
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- 179 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
occupied residences in 
Downtown Development 
Districts, Economic 
Development Distr icts, or 
Historic Districts.  
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.  Recipients are firms located in 
university research and 
development parks.  The total amount of state tax 
rebates and/o r exemptions 
granted for any fiscal year 
shall not exceed thirty (30) % 
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 am ount 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, 
reconst ruction, 
modification, or 
construction of facilities Recipients are firms in 
university research and 
development parks.  The total amount of rebates of 
local sales/use taxes granted 
for any fiscal y ear shall not 
exceed 100 % of the local 
sales/use taxes liability due to 
that authority from the fir m 
during the fiscal year 
preceding the fiscal year for 
which the rebates are 
granted, unless another 
amount is established by 
contract.  Ongoing   
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- 180 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  
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; and, 
(2) Workplace -Based 
Retraining.  Recipients include Louisiana 
companies expanding within 
the state 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 i ndustries, and 
to applicants located in areas 
of the state with high 
unemployment levels.  The New Employee Training 
award may cover up to 100 % 
of the eligible training costs, 
not to exceed $500,000.  The 
Workplace -based Retraining 
award may cover up to 50 % 
of the eligible training costs, 
not to exceed $500,000.   Ongoing   
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- 181 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 research 
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 mach inery 
and scientific equipment used 
on the premises.  Ongoing  
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 % 
of Louisiana investment for 
the first 2 years; Income tax 
credits shall be earned at the 
rate of 15 % of the Louisiana 
investment for the following 2 
years of the project; Income 
tax credits shall be earned at 
the rate of 10 % for a final 2 
years of the project.  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 % tax credit of total 
costs associated with 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% payro ll 
rebate for the creation of new, Ongoing   
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- 182 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
direct jobs.  
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 sou nd recording 
expenses. The 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  
Louisiana  Alternative 
Fuel Vehicle 
(AFV) 
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 
refuelling  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 refuelling  
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 c laimed.  Ongoing   
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- 183 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 co rporation 
franchise taxes imposed by 
the state in an amount equal 
to 20% of the cost of the new 
recycling manufacturing or 
process equipment and/or 
qualified service contract.  Ongoing  
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% 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   
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- 184 - 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 inc entives 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 (H UB) 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 Investment Act 
Program through the 
Louisiana Workforce 
Commission.  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  
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 ar e private -sector 
investors who make qualified 
equity investments in 
Community Development 
Entities, or CDEs.  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 Ongoing   
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- 185 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Zone. Qualifying projects may 
leverage the federal program 
through an additional 25% 
state tax credit (64% total 
credit).  
Louisiana Quality Jobs  Louisiana  
Department of 
Economic 
Development  Tax incentives  Qualifying businesses that 
locate or expand 
operations in Louisiana 
receive tax incentives for 
job creation and capital 
investment.  Available to businesses with 
operations in one  of the 
following sectors: Bioscience, 
Manufacturing, Environmental 
Technology, Food Technology, 
Advanced Materials, or Oil & 
Gas, and/or IT or are located 
in an area designated by 
Louisiana Economic 
Development as a distressed 
region, or belong to a censu s 
tract block group that is below 
the state median per capita 
income, based upon the latest 
federal decennial census.  $89.6 million is available to 
fund the program. The 
program provides a 5% or 6% 
cash rebate of annual gross 
payroll for new, direct jobs f or 
up to 10 years. The program 
can also provide a 4% 
sales/use tax rebate on capital 
expenditures or a 1.5% 
investment tax credit for 
qualified expenses.  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 te rm is 20 
years.  Ongoing   
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- 186 - 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-
tech activities which includes 
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 li ability 
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 $10 0,000 in 
any one year.  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  
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 
competi tive basis and support 
efforts in any of the state's 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 
program s. 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;  Ongoing   
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of the 
Program  
seven targeted technology 
areas: Advanced Technologies 
for Forestry and Agriculture, 
Aquaculture and Marine 
Technology, Biotechnology, 
Composite Materials 
Technology, Environmental 
Technology, Informatio n 
Technology, and Precision 
Manufacturing Technology.  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; and,  
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.  
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 
locate in a PTDZ may be 
eligible for the following 
benefits for up to 10 years: 1) 
100% exemption from 
corporate income tax for 5 
years and 50 % credit for the 
second 5 years;  2) 80 % 
reimbursement of its 
employees’ state personal  
income tax withholdings; 3) 
100% sales tax exemption on 
purchases of qualified building 
materials and personal 
property; and, 4) access to 
other state and local incentive 
programs.  Ongoing   
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- 188 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 facilities 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 l east 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 perc entages 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  
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 etha nol 
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 Ongoing   
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- 189 - State  Program 
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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).  
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, privately 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.  The total amount 
of tax credits claimed in fiscal 
year 2014 was approximately 
$12 million.   Ongoing  
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 fro m 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 -The credit is 0.85 cents for 
each kilowatt -hour of 
electricity produced at a 
Maryland facility using 
qualified energy re sources 
during the 5 -year period after 
the facility is originally placed 
in service.  Ongoing   
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- 190 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
growth timber; waste pallets, 
crates, and dunnage, 
landscape or right -of-way 
trimmings; and, agricultural 
sources (orchard tree crops, 
vineyard, grain, legumes, 
sugar, and other crop by -
products or residues).  
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 the 5 % 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% 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  
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 employ ees a nd 
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 
Investm ent 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 Ongoing   
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
impact on the Maryland 
economy. Investmen t 
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 % 
royalty on revenues in excess 
of $500,000 for a period of 
ten years. The firm must also 
pay a 1% royalty on equity 
raised in excess of $500,000.  
The royalty payments are 
capped at three times the 
Challenge investment 
received.  In fiscal year 2014, 
approximately $29.9 million 
was budgeted for both the 
Challenge Fund and the 
Enterpris e Investment Fund.    
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- 192 - 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 indu stry. 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 inves tor 
may be a venture capital firm, 
a corporate strategic investor, 
or other individuals seen as 
knowledgeable about the 
industry segment.  The amount of the investment 
ranges from $150,000 to 
$500,000.  Enterprise 
investments are generally in 
the form of equ ity, 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.  In fiscal year 2014, 
approximately $29.9 million 
was budgete d for both the 
Challenge Fund and the 
Enterprise Investment Fund.   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 r eal 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; and 
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 
Empow erment Zone areas 
that have enterprise zone 
status. These zones represent 
different mixes of industrial 
and commercial activity that Ongoing.   
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- 193 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
will meet the circumstances 
and preferences of new or 
expanding businesses.  
Maryland  Maryland 
Economic 
Adjustme nt 
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 
compani es 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, Ho ward, 
Anne Arundel, Harford, Queen 
Anne's, Somerset, Worcester, 
Dorchester, 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 impo sed by the 
Federal Government's 
Economic Development Act 
(EDA). The maximum amount 
of the loan to any one 
borrower is $500,000.  The 
approximate amount spent 
under this program in fiscal 
year 2014 was $310,000.  
 Ongoing  
Maryland  Maryland 
Economic 
Developm ent 
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 determines 
the level and type of financial 
assistance provided.  (1) 
Significant Strategic  Economic 
Development Opportunities: A 
project that provides eligible 
industries with a significant 
economic development 
opportunity on a statewide or 
regional level. (2) 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 Ongoing   
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
priority for the governing body 
of that jurisdiction. (3) Direct 
Assistance to Local 
Jurisdictions or MEDCO: DBED 
may provide financial 
assistance to a local 
jurisdiction  for local economic 
development needs.  (4) 
Regional or Local Revolving 
Loan Fund: Grants to local 
jurisdictions to help capitalize 
local revolving loan funds. (5) 
Special Purposes Loan: This 
loan targets specific funding 
initiatives that are deemed 
critica l to the state's economic 
health and development. 
(e.g., Day Care).  Expenditures 
have been approximately 
$16,864,861 was under this 
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, 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. 
(1) Project tax credits of up to 
$5,000,000 are based on 
qualifying costs and expenses 
incurred by the business Ongoing   
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- 195 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 "qualified 
distressed county" are subject 
to change and should be 
verified by  DBED.  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.  
(2) Start -up tax credits of up 
to $500,000 are based on a 
business' cos t 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.)  The amount 
of tax credits claimed i n fiscal 
year 2014 was approximately 
$18.1  million.  
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.  
The amount spent under this 
program in 2013 was 
approximately $42,000.  Ongoing   
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- 196 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Maryland  Maryland 
Cellulosic 
Ethanol R&D 
Tax C redit 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 wit h a 
limit of $250,000.  Ongoing  
Maryland  Commercial 
Boat Fuel Tax 
Refund  Comptroller of 
Maryland, 
Revenue 
Administration 
Division 
Motor, Fuel 
Tax Unit  Tax refund  This program provides a 
refund for tax paid on 
gasolines and special fuels 
purchased for use in 
commercial vessels, 
except fuel purchases 
made at a state marina in 
Maryland.  The following types of 
commercial vessels would 
qualify for this program: boat 
and skidoo rentals; fishing 
and crabbing vessels; marine 
towing; skiffs and wave 
runner rent als; and charter 
boats.  The benefit amount is the 
amount of the tax exemption.  Ongoing  
Maryland  Sales Tax 
Exemptions -
Seafood 
Harvesting  Comptroller of 
Maryland, 
Revenue 
Administration 
Division 
Motor, Fuel 
Tax Unit  Tax exemption  This program provides 
exemption for qualified 
sales in seafood industry.  The sales and use tax does 
not apply to a sale of: 1) a 
claim or oyster rake, crab 
bait, crab or eel pot, or fish 
net; 2) a dredge, hand 
scrape, or hand or patent 
tong; or 3) fuel or a repair 
part of a com mercial fishing 
vessels or for a vessel 
otherwise used for commercial 
purposes.  The benefit amount is the 
amount of the tax exemption.  Ongoing  
Maryland  Wineries and 
Vineyards Tax 
Credit  Maryland 
Department of 
Commerce  Tax credit  The objective is to 
promote wine industry in 
the State of Maryland.    A qualified winery under this 
program is defined as an 
establishment licensed by the 
Comptroller of Maryland as 
either a Class 3 or Class 4 
winery.  A qualified vineyard is 
defined as agricultural land 
located in Maryland consisting 
of at least one contiguous 
acre used solely to grow A Maryland Winery/Vineyard 
may be qualified for an 
income tax credit equal to 
25% of qualified capital 
expenses. Total credits 
granted may not exceed 
$500,000 in a year. If the 
total amount of credits applied 
for exceeds $500,000, the 
credit will be prorated among Ongoing   
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- 197 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
grapes and other plants that 
will be used in the production 
of wine by a winery licensed 
by the Comptroller of 
Maryland  the certified applicants.  
Maryland  Forestry 
Equipment 
and Working 
Capital Loan  Maryland 
Department of 
Commerce  Loan The object is to promote 
the forest products sector 
in the State of Maryland.   Recipients are business 
operated in forest products.  This program offers low -
interest loans to M aryland's 
forest products businesses 
with respect to working capital 
and equipment purchases. 
The maximum loan amount is 
$150,000.   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 fo r 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 Recipients are manufacturing 
corporations, certain research 
and development 
corporations, and corporations 
engaged primarily in 
agriculture or commercial 
fishing shall be allowed a Registered manufacturers also 
receive personal property tax 
exemptions, sales & use tax 
exemption, Research & 
Development Tax Credit and 
Single Sales Factor 
apportionment.  Ongoing   
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- 198 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
excise tax. The credit is to 
be used for the purchase 
and lease of qualified 
tangible property used in 
the course of  doing 
business.  credit for tangible personal 
property that is leased 
pursu ant to an operating 
lease.  
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 
(MassDev elop-
ment)  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 the 
a grant from the Economic 
Development Administration 
with matching f unds 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 % 
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/315/USA  
 
- 199 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Massachuse tts Emerging 
Technology 
Fund MassDevelop -
ment 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 a nd 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 % 
participation of the aggregate 
debt, whichever is less.  The 
maximum loan amount for 
facilities is $2,500,000 or 33 
1/3% participation of the 
aggregate debt, whichever is 
less. The maximum loan 
amount for equipment is 
$500,000 or 33 1/3 % 
participation of the aggregate 
debt, whichever is less.  Ongoing  
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 % 
tax credit based on total 
payroll in state; 25 % tax 
credit based on production 
expenses in state, as long as 
half is shot in state or half of 
the expenses are spent in 
state. Tax credits carry 
forward 5 years or can be 
sold. If state production 
spending is over $250,000, 
sales taxes are exempt. Total 
tax credits per production 
capped at $7million.  Ongoing  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
Commonwealt
h 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 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 Ongoing   
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- 200 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
projects that can be 
implemented quickly and 
efficiently.  lesser of $40,000 or 80% of 
actual costs.  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
Commonwealt
h 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. It provides 
funding for site 
assessments, wind 
resource assessments, 
feasibility studies and 
development activities 
including interconnection.  Recipients are landowners and 
new wind project develo pers 
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 % for development 
activities. A cost share is 
required.  Ongoing  
Massachusetts  Massachusetts 
Clean Energy 
Center – 
Common -
wealth 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. Proje cts must 
show that at least 50 % 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 c haracteristics of the 
wind project. Non -public 
entities have a 20 % cost 
share requirement associated 
with the grant.  Ongoing   
  G/SCM/N/315/USA  
 
- 201 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 inve stment 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 thermal, wind power, 
geothermal, 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  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
Catalyst 
Program  Green Jobs 
Act of 2008  Grants  The objectiv e 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.  An eligible applicants is a 
principal investigator with 
technology disclosed to a host 
institution located in 
Massachusetts.  The maximum award is 
$40,000.  Ongoing   
  G/SCM/N/315/USA  
 
- 202 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Massachusetts  The 
Commonwealt
h 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 rel ief 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.  New 
applications 
for rebates 
under the 
Common -
wealth 
Solar II 
progr am 
are no 
longer 
being 
accepted 
(as of 
January 
2015).  
Massachusetts   Exemption for 
Vessels, 
Materials, 
Tools, Fuels, 
and Material 
Used in 
Commercial 
Fishing  Massachusetts 
Department of 
Revenue  Tax exemption  This program provides tax 
exemption for certain  
products to be used in 
commercial fishing.  This program provides tax 
exemptions for materials, 
tools, fuels, and machinery, 
including spare parts, used in 
commercial fishing, if they 
become components of a 
product to be sold or are 
consumed or directly us ed in 
commercial fishing.   The amount is equal to the 
tax exempted.  Ongoing  
Massachusetts  Rebates for 
Electric 
Vehicles  Executive 
Office of 
Energy and 
Environmental 
Affairs  Rebates  This objective of this 
program is to promote air 
pollution emission 
reduction in 
Massachusetts.  Benefits under this program 
are only available to purchase 
or lease of zero -emission and 
plug-in hybrid light duty 
vehicles.   The incentive is up to $2500 
per vehicle.  Ongoing   
  G/SCM/N/315/USA  
 
- 203 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Massachusetts  Farming and 
Fisheries 
Income Tax 
Credit  Massachusetts 
Department of 
Revenue  Tax credit  The objective is to 
promote the farming and 
fisheries industries in 
Massachusetts.  Only taxpayers who are 
primarily engaged in 
agriculture, farming, or 
commercial fishing are 
eligible.   The amount of the credit is 
3% of the cost, or other basis 
for federal income tax 
purposes, of qualifying 
property acquired, 
constructed or erected during 
the tax year.   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  
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 industrial or 
high-tech companies engaged 
in manufacturing and 
warehousing.  Companies 
engaged in certain research 
and development activities 
are also eligible.   Exemptions are approved by 
local units of government and 
issued by the state, reducing 
property tax on buildings, 
machinery and equipment by 
roughly 50 % for new facilities 
and 100 % for renovation 
projects.  They are available 
for up to 12 years.   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 
Compan y. 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. 
Eligible technology sectors 
are: (i) Advanced Automotive, 
Manufacturin g, Materials, 
Information, and Agricultural 
Processing; (ii) Alternative 
Energy; (iii) Homeland 
Security and Defense; and 
(iv) Life Sciences.  The ETF will match 25% of 
phase I Small Business 
Innovation Research 
(SBIR)/Small Business 
Technology Transfer (ST TR) 
awards up to $25,000. The 
ETF will match 25% of Phase 
II small business awards up to 
$125,000.  Ongoing   
  G/SCM/N/315/USA  
 
- 204 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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%); $1million -$5million 
(16%); $5million -$10million 
(20%); more than $10million 
(20% on first $10 million 
spent).  This 
incentive 
was 
terminated 
in 2015 and 
the 
Michigan 
Film Office 
no longer 
has the 
ability to 
approve 
new 
incentive 
applica -
tions. 
However, 
projects 
approved 
prior to the 
elimination 
of the 
program 
may be 
issued 
certificate 
of 
completion 
requests to 
claim their 
cash-rebate 
incentives.  
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.  The film production credit is a 
refundable, assignable tax 
credit of up to 42% of the 
amount of a production 
company’s expenditures 
(depending upon type) that Ongoing   
  G/SCM/N/315/USA  
 
- 205 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
are incurred in producing a 
film or other media 
entertainment project in 
Michigan.  
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 prima rily 
focused on 
commercializing ideas, 
patents, and other 
opportunities surrounding 
university or private 
research institute R&D 
efforts.  The SmartZone program has 
identified 20 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.   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) a ssistance;  
technology assessments; 
technology mining  
venture capital preparation 
and introductions  Ongoing  
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 There have been annual 
appropriations of $75 million 
for FY2009 -10 through 
FY2015 -16. Ongoing   
  G/SCM/N/315/USA  
 
- 206 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
electronic device technology, 
design, engineering, testing, 
diagnostics, or product 
research and development 
related to any of the fou r 
competitive -edge 
technologies.  
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.  Eligible projects 
include manufacturing, 
mining, research & 
development, wholesale trade 
and o ffice operations; retail 
businesses and casinos are 
not eligible  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 zo ne 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 technolog ies 
such as electric, hybrid, or 
alternative fuel vehicles and 
their components.  In order to 
qualify for the tax 
exemptions, an industrial 
facility exemption certificate The amount varies.  Ongoing   
  G/SCM/N/315/USA  
 
- 207 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
for the property must be 
obtained from the State Tax 
Commission.  
Michigan  Agricultural 
Processing 
Renaissance 
Zones  Michigan 
Economic 
Development 
Corporation & 
Michigan 
Department of 
Agriculture  Tax 
exemptions  Agricultural Processing 
Renaissance Zones were 
created to promote 
agricultural processing 
operations in Michigan.  The benefits of APRZ apply to 
the operations of designated 
companies within the 
geographic boundaries of the 
zone.  Companies must be an 
"Agricultural Processing 
Facility", meaning one or 
more facilities or operations 
that transform, package, s ort 
or grade livestock or livestock 
products, agricultural 
commodities, or plants or 
plant products into goods that 
are used for intermediate or 
final consumption including 
goods for nonfood use.  Facilities located in APRZs to 
not pay state education taxes , 
personal and real property 
taxes and local incomes taxes, 
where applicable.  Taxes can 
be abated for a period up to 
15 years.  Ongoing  
Michigan  Forest 
Products 
Processing 
Renaissance 
Zones  Michigan 
Economic 
Development 
Corporation  Tax 
exemptions  Forest Products Processing 
Renaissance Zones 
(FPPRZ) were created to 
promote forest products 
operations in the state and 
to enhance the industry.  The benefits of FPPRZ apply 
onto to the operations of 
designated companies within 
the geographic boundaries o f 
the zone.  Companies must be 
a "Forest Products Processing 
Facility", meaning one or 
more facilities or operations 
that transform, package, sort 
or grade forest or paper 
products into goods that are 
used for intermediate or final 
consumption or for the 
creation of biomass or 
alternative fuels through the 
utilization of forest products 
or forest residue.   Facilities located in FPPPRZs 
to not pay state education 
taxes, personal and real 
property taxes and local 
incomes taxes, where 
applicable.   Taxes can be 
abated for a period up to 15 
years.  Ongoing   
  G/SCM/N/315/USA  
 
- 208 - 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 emergi ng hig h 
technology businesses. The 
amount of tax credits awarded 
in 2016 were approximately 
$14,723,711.  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 bu sinesses 
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 
$150,0 00 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 procur ement, 
franchise fees, equipment, 
inventory, as well as the 
purchase, construction, Ongoing   
  G/SCM/N/315/USA  
 
- 209 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  
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 Opportunity 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 good s 
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; and wind energy 
production tax.  Actual benefits 
are determined by the exact 
nature of the business 
expansion activity.   Until end 
2015  
  G/SCM/N/315/USA  
 
- 210 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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  
Minnesota  SEED Capi tal 
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 % 
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% 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.  Up to 25% of qualified 
expenditures, above the line 
talent (non -reside nt) will be 
included as an eligible rebate 
cost (cap $100K per person), 
and a production that spends 
more than $1M in Minnesota 
will automatically qualify at 
25% and will be audited by an 
independent auditor paid for 
by MN Film and TV.  The total 
grant amou nt expected for 
2017 is approximately 
$81,181,879.  Ongoing  
Minnesota  Shamrock Film 
Incentive  City of Maple 
Lake, 
Minnesota  Grant  The Shamrock Film 
Incentive provides a 
rebate of production costs 
to encourage movie and 
television production in the 
city and to support local Recipients include film 
production companies. Costs 
must be incu rred in the City of 
Maple Lakes.  Up to 15% of qualified 
production costs.  The rebate 
is available for up to $50,000.  Ongoing   
  G/SCM/N/315/USA  
 
- 211 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
businesses that can 
service the film industry.  
Minnesota  City of Austin  
Film Incentive  City of Austin, 
Minnesota  Grant  The purpose of the Film 
Rebate Program is to 
increase the  number of 
qualified film productions 
being made in Austin, MN, 
increase the number of 
city residents employed in 
the filmmaking industry, 
provide broader awareness 
of community assets, and 
encourage the resulting 
economic benefits from 
increased filmmakin g in 
Austin.  Recipients include film 
production companies.  Costs 
must be incurred in the City of 
Austin.  Up to 10% of qualified film 
production costs.  
Reimbursement is capped at 
$10,000 per project.  Ongoing  
Minnesota  Iron Range 
Resources & 
Rehabilitation 
Board (IRRRB) 
Drilling 
Incentive 
Grant Program  Minnesota 
Department of 
Natural 
Resources  Grant  The Iron Range Resources 
& Rehabilitation Board 
(IRRRB) drilling incentive 
seeks to support a healthy 
and globally competitive 
mining industry.  The 
Drilling Incentive Grant 
(DIG) Program is designed 
to stimulate exploration 
for new metallic minerals 
and/or new deposits of 
minerals within the IRRRB 
service area.  Eligible applicants must meet 
Minnesota requirements for 
exploratory boring procedures  
(Minnesota Statute 103I.601). 
These applicants must be 
authorized to do business in 
Minnesota and hold a 
Minnesota exploration lease.  The Drilling Incentive Grant 
Program is funded at 
$250,000 for FY 2017. DIG 
will match up to 40% of direct 
drilling cost s not to exceed 
$20,000 per drill hole.  
Funding can only be used for 
exploratory drilling. 
Development, delineation, and 
investigative drilling are not 
eligible for funding.  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, 
telecom and data proc essing  
businesses, national or 
regional headquarters that 
have operated in the state for 
at least 3 years and have lost 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; businesses must 
provide a 50% match.  Ongoing   
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- 212 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
jobs or are at risk of losing 
jobs due to outsourcing.  
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 
employment by more than 
20%.  Recipients are manufacturing  
businesses that have operated 
in Mississippi for at least 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  
Mississippi  Appalachian 
Regional 
Commission 
(ARC) Grant  Mississippi 
Development 
Authority/App
alachian 
Regional 
Commission 
Mississippi 
Office  Grant  ARC grants support 
business development, 
education and job training, 
infrastructure, community 
development, housing and 
transportatio n-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   
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- 213 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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/Miss
issippi 
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  
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. headquarters 
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/Miss
issippi 
Department of 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 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 Ongoing   
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- 214 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Revenue  least $50 million, and create 
at least 250 jobs in the s tate. until 3 months after the start 
of commercial production.  
Mississippi  Growth and 
Prosperity 
Program 
(GAP) 
Incentives  Mississippi 
Development 
Authority/Miss
issippi 
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 prov ides 
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 have 30% or more of 
its 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, servic e, 
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 also 
qualify.  This program provides state 
income tax, franchise tax and 
property tax exemptio ns 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  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 mu st 
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   
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- 215 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Mississippi  Motion Picture 
Production 
Incentive 
Program  Mississippi 
Development 
Authority/Miss
issippi 
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  
Mississippi  Sales Tax 
Exemption  Mississippi 
Department of 
Revenue  Tax Exemption  This program provides 
sales tax exemptions to 
promote certain fishing 
and agricultural activities.   All retail sale of seeds, 
livestock feed, poultry feed, 
fish feed and fertilizers are 
exempted from sales tax.  The amount is equal to the 
value of the tax exemption.  Ongoing  
Mississippi  Manufacturing 
Investment 
Tax Credit  Mississippi 
Department of 
Revenue  Tax Credit  This program provides tax 
incentives to 
manufacturers locating or 
expanding in Mississippi.  Existing manufacturers that 
have operated in Mississippi 
for two or more years must 
invest $1 million or more in 
building and/or equipment 
used in manufacturing 
operations qualify for tax 
credits under th is program.   The credit is calculated as 5 % 
of the eligible project 
investment and is allowed for 
the year that the investment 
occurs. The tax credit allowed 
on any project cannot exceed 
$1,000,000.  Ongoing  
Mississippi  Sales Tax 
Exemption 
(Miss. Code 
Ann. 27-65-
101) Mississippi 
Department of 
Revenue  Sales Tax 
Exemption  The objective of this 
program is to support the 
purchase of  commercial 
fishing boats and barges 
over five tons load 
displacement and not 
more than 50 tons load 
displacement.  Commercial fishe rmen and 
barge transportation 
companies  The amount of the benefit is 
equal to the amount of the tax 
that does not have to be paid.  Ongoing  
Missouri  Missouri 
Qualified Fuel 
Ethanol 
Producer Fund  Missouri 
Department of 
Agriculture 
and Missouri Grant  The objective is to 
promote in -state, 
cooperatively owned 
biofuels production to Producers must be at least 
51% owned by agricultural 
producers actively engaged in 
agricultural production for Ethanol incentives include a 
payment of 20 cents per 
gallon for the first 12.5 million 
and 5 cents per gallon for the Ongoing   
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- 216 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Department of 
Revenue  increase homegrown 
production of ethanol and 
biofuels.  commercial purposes in state.  next 12.5 million gallons.  
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, ass embly, 
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 c reated 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/315/USA  
 
- 217 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Missouri  Real Property 
Tax Increment 
Allocation 
Redevelopmen
t (TIF)  Department of 
Economic 
Development  Loan Tax increment financing 
can be used in any city or 
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 
necessa ry public 
improvements, such as 
sewers and roads.  To 
encourage such 
development, real 
property tax revenues and 
50% 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% of the increased 
amount of real property 
taxes and 50 % of other 
taxes gener ated by new 
development in the area 
(primarily sales tax) are 
set aside in a Special 
Allocation Fund. These 
funds may be used by the Recipients include businesses 
in an area, as defined b y 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 or 
county to be blighted or 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 % 
of "new state revenues," 
defined as either 1) state 
sales taxes, except those 
which are constitutiona lly 
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 
projects shall not exceed 23 
years.  The amounts vary.   Ongoing   
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- 218 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
municipality or a private 
developer for 
Redevelopment Project 
Costs.  
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 % 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 proj ects 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/315/USA  
 
- 219 - 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 indu stry 
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.  The real property tax 
abatement is determined by 
the sponsoring community 
and may be between 50 % and 
100% of the real property 
improvements for up to 25 
years.  Tax credits issued 
under this program are limited 
to $24 million annually.  Ongoing   
  G/SCM/N/315/USA  
 
- 220 - 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 % 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% equipment tax credit 
or 40 % income tax liability 
tax credit and the employees 
may receive a 1.5 % employee 
tax cr edit. Eligible businesses 
already located in a distressed 
community may be eligible for 
a 25% 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% 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.  Eligible 
companies 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 facilit y 
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 NAICS) 10 or 
more new jobs within two 
years; Hig h Impact Business - 
100 or more new jobs within The program expenditure cap 
for company recipients is $80 
million.  Ongoing   
  G/SCM/N/315/USA  
 
- 221 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
two years of the first hire and 
the first hire within one year 
of project approval.  
Missouri  Business Use 
Incentives for 
Large Scale  
Development 
(BUILD)  Missouri 
Department of 
Economic 
Development 
and Missouri 
Development 
Finance Board  Tax Credit  The BUILD Missouri 
Program is an incentive 
tool that allows the 
Missouri Department of 
Economic Development 
(the Department) and the 
Missouri  Development 
Finance Board (the Board) 
to finance a portion of the 
costs of qualifying capital 
investments in economic 
development projects for 
eligible businesses which 
seek to locate or expand in 
Missouri. The incentives 
offered by the BUILD are 
designed  to offset 
infrastructure and other 
capital costs of certain 
large projects by making 
the cost of investing in 
Missouri more competitive 
with other states.  An eligible industry in 
manufacturing, processing, 
assembly, research and 
development, agricultural 
processing or services in 
interstate commerce must 
invest a minimum of $15 
million; or $10 million for an 
office industry (regional, 
national or international 
headquarters, 
telecommunications 
operations, computer 
operations, insurance 
companies or credit c ard 
billing and processing centers) 
in an economic development 
project.  Businesses must 
create a minimum of one 
hundred new jobs for eligible 
employees at the economic 
development project or a 
minimum of 500 jobs if the 
economic development project 
is an o ffice industry or a 
minimum of 200 new jobs if 
the economic development 
project is an office industry 
located within a distressed 
community.   The costs of projects are 
financed in whole or in part 
from proceeds of bonds issued 
by the Board and loaned to 
the eligible company. The 
company will make loan 
payments in amounts 
sufficient to pay the principal 
and interest on the bonds. 
The company’s loan payments 
and other annual fees 
constitute job development 
assessment fees. A company 
which pays job development  
assessment fees is allowed to 
claim state income tax credits 
equal to the amount of such 
assessment fees. The 
company may claim such tax 
credits against state income 
taxes otherwise due, and may 
obtain a refund to the extent 
the amount of a tax credit 
exceeds the company’s 
Missouri state income tax 
liability for a given year.  The 
amount of funding will be 
determined jointly by the 
Missouri Department of 
Economic Development and 
the Missouri Development 
Finance Board, based on the 
need for funding to initia te the 
eligible project.  Ongoing   
  G/SCM/N/315/USA  
 
- 222 - 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 and 
Department of 
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 the 7% 
Accommodation Tax for 
production companies staying 
longer than 30 -days at the 
same hotel.  Ongoing  
Nebraska  Community 
Development 
Assistance Act  Nebraska 
Department of 
Economic 
Development 
(DED)  Tax credit  The objective is 
infrastructure 
improvement.  The Community Development 
Assistance Act enables DED to 
distribute a 40% state tax 
credit to businesses, 
corporations, insurance firms, 
financial institutions, and 
individuals that make eligible 
cash contributions or provide 
services and materials to 
appro ved community 
betterment projects. A 
municipality, county, tribal 
authority, or non -profit 
community betterment 
organization can apply for State projects cannot exceed 
$50,000 in state tax credits 
per project, per year. There is 
a maximum of $75,000 
available to an approved 
project. Subject to legislative 
changes, a total of $350,000 
in state tax credits can be 
allocated each  fiscal year by 
the department.  Ongoing   
  G/SCM/N/315/USA  
 
- 223 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
CDAA tax credits through 
DED. Once the project is 
approved, the organization 
can notify donors that they’re 
eligible for tax credits.  
Nebraska  Nebraska 
Advantage Act  Nebraska 
Department of 
Economic 
Development  Tax credit, tax 
refund or 
rebate, grant, 
tax exemption  The objectives are 
tax/regulatory burden 
reduction, product & 
process improvement and 
workforce development.  Qualifications depend on Tier 
(dependent on size of capital 
investment and number of 
jobs created), but all 
businesses except retail will 
qualify at some level.  There are various tiers of 
support. There can be up to a 
100% exempt ion of income, 
sales, withholding , and 
personal property taxes for up 
to 10 years.  Ongoing  
Nebraska  Nebraska 
Advantage 
Research and 
Development 
Credit  Nebraska 
Department of 
Economic 
Development  Tax credit  The objectives are 
tax/regulatory burden 
reduction, as well as 
technology and product 
development.  The program offers a tax 
credit for research and 
development activities 
undertaken by any business 
entity.  The credit is equal to 3% of 
research and development 
expenditures that are greater 
than the average of the 
previous two years of 
research and development 
spending.  Ongoing  
Nebraska  Nebraska 
Advantage 
Rural 
Development 
Act Nebraska 
Department of 
Economic 
Development  Tax refund or 
rebate  The objectives are product 
and process improvement, 
as well as tax/regulatory 
burden reduction.  Any business in a qualifying 
area, or any business involved 
with the construction, 
improvement, or acquisition of 
depreciable agricultural assets 
for livestock modernization.  There is a total of $1,000,000 
available for Level 1 or Level 2 
applicants for each calendar 
year. Ongoing  
Nebraska  Nebraska 
Innovation 
Fund Nebraska 
Department of 
Economic 
Development  Equity 
investment  The objectives are capital 
access or formation and, 
product and process 
improvement.  Any Nebraska -based 
corporation, limited liability 
company, partnership, 
registered limited partnership, 
sole proprietorship, business 
trust, or other entity with 
fewer than 500 employees 
engaged in non -retail primary 
industries adding value to 
products or proc esses in 
Nebraska is eligible.  Prototype grants can be up to 
$150,000 per project for 
development.  Ongoing   
  G/SCM/N/315/USA  
 
- 224 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Nebraska  Nebraska 
Research and 
Development 
Grant Program  Nebraska 
Department of 
Economic 
Development  Grant  The objectives are product 
and process improvement, 
as well as capital access or 
formation.  This program offers Nebraska 
businesses a matching 
competitive grant for research 
and development activities 
done in conjunction with a 
Nebraska college or 
university.  Phase I R&D awards are 
capped at $1 00,000. Phase II 
R&D awards are capped at 
$400,000. Businesses are 
eligible to apply for Phase II 
awards if they have 
successfully completed a 
Phase I award as determined 
by DED. DED will not grant 
more than two awards in any 
four-year period per project. 
R&D grant funding must be 
matched at 100% (1:1) of the 
requested grant amount with 
eligible matching funds. R&D 
Grant funding for value -added 
agriculture projects must be 
matched at 25% (4:1) of the 
requested grant amount with 
eligible matching funds. 
Please discuss project details 
with DED staff to determine if 
the project meets the value -
added agriculture category 
requirements.  Ongoing  
Nebraska  Site and 
Building 
Development 
Fund Nebraska 
Department of 
Economic 
Development  Grant  The objectives are to 
assist in facility/site 
location and support 
infrastructure 
improvement.  Projects must be taken on by 
a committed local 
development team, including 
a local economic development 
corporation. Local 
governments and Nebraska 
nonprofits are eligible.  Typical aw ards are between 
$250,000 and $500,000 and 
may be in the form of a grant 
or zero -interest loan. Specific 
amounts and terms vary at 
the Department's discretion  Ongoing  
Nebraska  Tax Increment 
Financing  Nebraska 
Department of 
Economic 
Development  Tax exemption  The objectives are:  
tax/regulatory burden 
reduction; infrastructure 
improvement; and 
facility/site location 
support.  TIF funds generally allow for 
acquisition of property, site 
preparation, and construction 
of public improvements 
associated with projects.  TIF is primarily designed to 
finance certain eligible costs 
associated with a private 
development project. 
Essentially, the property tax 
increases resulting from a Ongoing   
  G/SCM/N/315/USA  
 
- 225 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
development are targeted to 
repay the eligible costs 
acquired by a project. 
Speci fics are subject to policy 
at the municipality -level.  
Nebraska  Capital Gains 
and 
Extraordinary 
Dividend 
Exclusion  Nebraska 
Department of 
Revenue  Tax exemption  The objective is tax and 
regulatory burden 
reduction.  The Nebraska Special Capital 
Gain/Extraordinary Dividend 
Election allows resident 
taxpayers to make one 
election during his or her 
lifetime to exclude from 
federal adjusted gross income 
the extraordinary dividends 
paid on and the capital gain 
from the sale or exchange of 
capital stock  of a corporation 
acquired by the individual (a) 
on account of employment by 
such corporation or (b) while 
employed by such 
corporation.  The benefit amounts vary.  Ongoing  
Nebraska  New Markets 
Job Growth 
Investment 
Tax Credit  Nebraska 
Department of 
Revenue  Tax credit  The objective is tax and 
regulatory burden 
reduction.  The New Markets Job Growth 
Investment Act allows 
individuals, corporations, 
estates and trusts, financial 
institutions, and insurance 
companies to claim 
nonrefundable 
nontransferable tax cre dits for 
investments in a qualified 
community development 
entity. Recipients may use the 
credits against income tax, 
the premium tax on insurance 
companies, or the franchise 
tax on financial institutions.  The total amount of qualified 
equity investments av ailable 
for the latest round of 
applications is $12,437,866.  Ongoing   
  G/SCM/N/315/USA  
 
- 226 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Nebraska  Renewable 
Energy Tax 
Credit  Nebraska 
Department of 
Revenue  Tax credit  The objective is tax and 
regulatory burden 
reduction.  Any producer of electricity 
generated by a new 
renewable electric generation 
facility can earn a renewable 
energy tax credit.  For electricity generated on or 
after 14 July 2006, and before 
1 October 2007, the credit 
shall be .075 cent for each 
kilowatt -hour of electricity 
generated by a new 
renewable electric generation 
facility. For electricity 
generated on or after 
1 October 2007, and before 
1 January 2010, the credit 
shall be .1 cent for ea ch 
kilowatt -hour of electricity 
generated by a new 
renewable electric generation 
facility. For electricity 
generated on or after 
1 January 2010, and before 
1 January 2013, the credit 
shall be .075 cent per 
kilowatt -hour for electricity 
generated by a new 
renewable electric generation 
facility. For electricity 
generated on or after 
1 January 2013, the credit 
shall be .05 cent per kilowatt -
hour for electricity generated 
by a new renewable electric 
generation facility. The credit 
may be earned for production 
of electricity for ten years 
after the date that the facility 
is placed in operation on or 
after 14 July 2006.  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   
  G/SCM/N/315/USA  
 
- 227 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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  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.  The total 
amount of benefits requested 
in 2015 was approximately 
$935,500.   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   
  G/SCM/N/315/USA  
 
- 228 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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  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: (1) 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. (2) 
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 job s 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. (3) Capital 
Investment Requirement - For 
counties/cities with a popula -
tion 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 % of the 
modified business tax 
otherwise due during the first 
four years of its operations.  Ongoing   
  G/SCM/N/315/USA  
 
- 229 - 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 N evada 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 permanent jobs 
in Nevada in required by the 
fourth quarter of ope ration 
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 
manu facturing 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/315/USA  
 
- 230 - 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.  The eligibility criteria are as 
follows: (1) Wage 
Requirement - The company’s 
average hourly wage at the 
Nevada facility mu st equal or 
exceed 100% of the county 
average hourly wage or 
statewide average hourly 
wage, whichever is less.  (2) 
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 perma nent 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 
permanent jobs in Nevada by 
the fourth quarter of 
operation. (3) Capital 
Investment Requiremen t - 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   
  G/SCM/N/315/USA  
 
- 231 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Nevada  Aviation Parts 
Abatement  Governor's 
Office of 
Economic 
Development 
(GOED)  Tax benefits  The objective is to help 
qualifying companies make 
the decision to do business 
in Nevada.  The incentives under this 
program are available to 
companies engaged in aircraft 
or aircraft components 
manufacture, operation, 
service, maintenance, testing, 
repair , overhaul or assembly.  
Companies' responsibilities 
include: (1) committing to 
maintain the business in 
Nevada for 5 years; (2) 
registering pursuant to 
Nevada law and obtaining the 
necessary state, county, city 
or town licenses and permits; 
(3) providing a n approved 
medical insurance plan for all 
employees, covering at least 
50% of the employee 
premium cost.  Within one 
year of eligibility certification, 
new businesses must have 5 
or more full -time employees 
(FTE), while existing 
businesses must increase 
their in-state FTEs by 3 or 
3%, whichever is greater. 
Companies must also meet 
one of the following: (1) at 
least $250,000 of new capital 
investment in Nevada within 
one year of certification; (2) 
at least $5,000,000 of 
tangible personal property 
owned and ma intained in 
Nevada; (3) average hourly 
wage for employees at or 
above the statewide average; Property tax ab atement of up 
to 50% for 20 years and sales 
& use tax reductions to 2%, 
also for 20 years, are both 
available for aviation -related 
purchases.  Ongoing   
  G/SCM/N/315/USA  
 
- 232 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
(4) ownership, development 
or refinement of a patent or 
other intellectual property, or 
receipt of an FAA certification 
pursuant to 14 CFR Part 21.  
New 
Hampshire  Economic 
Revitalization 
Zone Tax 
Credit  Department of 
Resources and 
Economic 
Development 
(DRED)  Tax credit  The objective is to 
increase the 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 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 
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   
  G/SCM/N/315/USA  
 
- 233 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 % of minimum 
wage ($7.25 per hour).  The 
credit is $1,000 for any new, 
full-time, year -round jobs 
applied to the Business 
Enterpr ise 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 
forwar d 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.  Program 
ended 
during 
reporting 
period  
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 withi n 
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 This program provides tax 
credits up to $2,250 per year 
for up to six years, per job 
retained in the state.  Program 
ended 
during 
reporting 
period   
  G/SCM/N/315/USA  
 
- 234 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
be eligible for an additional 
tax credit benefit.  
New Jersey  Edison 
Innovation 
Clean Energy 
Manufacturing 
Fund (CEMF)  New Jersey 
Economic 
Development 
Authority/Boar
d 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 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 manufacturing site 
identification, procurement, 
design, and permits. 20% is 
available up front as seed 
funding at closing.  
Project Construction and 
Operation Loan : 
Up to $3 million as a 10 -year, 
2% interest loan w ith 
repayments to start at the 
beginning of 4th year, to 
support site improvements, 
equipment purchases, and 
facility construction/  
completion. One -third of loan, 
not to exceed $1 million, may 
be converted to a 
performance grant if business 
and tech milest ones specific to 
each company are met during 
first three years. No more 
than 1/2 of the funds may be 
advanced prior to commercial  
production.  Ongoing   
  G/SCM/N/315/USA  
 
- 235 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 renewable 
energy or energy efficient 
technologies in becoming 
competitive with 
traditional sources of 
electric gen eration.  Recipients include technology 
companies with renewable 
energy or energy efficiency 
products or systems that have 
achieved "proof of concept" 
and successful independent 
beta results, and have begun 
generating commercial 
revenues.  Recipients will 
receive 1:1 match funding by 
time of loan closing.  This program 
provides  loans up to $2 
million with a performance 
grant component.   Program  
ended 
during 
reporting 
period.  
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 
invest ors.  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 capital (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 Ongoing   
  G/SCM/N/315/USA  
 
- 236 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
subordinated convertible debt 
financing.   
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 i ts 
transmission, consumed at 
the UEZ -certified location.  Ongoing  
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 % 
tax credit for qualified 
production expenses with 
certain criteria: 1) at least 
60% 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 comm ences within 150 
days after the approval of the 
application for the credit.  Program 
ended 
during 
reporting 
period   
  G/SCM/N/315/USA  
 
- 237 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 create 
jobs, are located in a targeted 
munic ipality, 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 fo llows:  
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.  Program 
ended 
during 
reporting 
period  
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 
budgeted each year for this 
program. 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   
  G/SCM/N/315/USA  
 
- 238 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 % 
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 cert ain 
employees who earn less than 
$4,500; an incentive tax 
credit of 8% in the zone for 
certain eligible firms; and, 
priority for financial assistance 
from New Jersey Local 
Development Financing Fund 
and Job Training Program.  Ongoing  
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 
or reloc ating to 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 with in 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 This program provides tax 
credits equal up to 100% of 
the qualified capital 
investments made within an 
eight year period. Tax payers 
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 le ss than Program 
ended 
during 
reporting 
period   
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- 239 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
expanded to locations within 
these municipalit ies that have 
active freight businesses 
adjacent to, or are connected 
to the proposed building, and 
are utilized by the occupant.  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 of up to 80% of the 
qualified capital investment, 
while projects creating 200 or 
more jobs are qualified for up 
to 100% of the qualified 
capital investment.  
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 econo mic 
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 fun ds for 
feasibility studies and other Ongoing   
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- 240 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
predevelopment costs that will 
determine the viability 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.  
New Jersey  Grow New 
Jersey 
Assistance 
Program  New Jersey 
Economic 
Development 
Authority  Tax credit  This program helps 
companies preserve and 
create jobs, ex pand 
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 This program provides up to 
$8,000 per e ach 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 yea r 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 o r 
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 Ongoing   
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- 241 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
at lea st 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.  annual salaries, are greater 
than the average full -time 
salary in NJ; or, is locatin g to 
a project 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.  
New Jersey  NJ CoVest 
Fund New Jersey 
Economic 
Development 
Authority  Convertible 
Notes with 
Warrants  As part of EDA's ongoing 
strategy of supporting NJ's 
entrepreneurial 
ecosystem, the CoVest 
Fund provides seed 
funding to support growth 
in business operations, 
product development and 
sales revenue.  Funding under the program is 
targeted to NJ technology and 
life sciences companies that 
commit to remain 
headquartered in NJ for 5 
years. The company must be 
registered and in good 
standing in NJ; in early stage 
technology or life sciences 
industries; structured as a C -
corporation or LLC; maintain a 
Board of Directors/Advisors; 
located in a NJ commercial 
office, co -working or incubator 
space; have 75% of full -time 
employees that spend 80% of 
their time in NJ; and, have a 
minimum of two full -time 
founders with some financial 
investment in the company. 
The company should also be 
product -based, capital -
efficient and scalable; have a 
large, identifiable target 
market; own proprietary The CoVest Fund can provide 
$100,000 - $250,000 in the 
form of Convertible Notes with 
Warrants, based on match 
funding. EDA provides $1 for 
every $2 of qualified outside 
investment. Notes have a 10 -
year maturity, with no 
payments due in the first 7 
years, but with 3% interest 
accrued and capitalize d 
annually, and pledged against 
the company's protected 
intellectual property.  Ongoing   
  G/SCM/N/315/USA  
 
- 242 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
intellectual pro perty protected 
by U.S. Library of Congress 
copyright or USPTO patents; 
and already have sales 
revenue from at least 3 
commercial customers 
(excluding research, grants, 
consulting or other service -
based revenue).  
New Jersey  Fuel Tax 
Exemption 
(Title 54 - 
TAXATION  
NJ Revised 
Statutes 
Section 
54:39 -112 - 
Exemptions 
from tax.)  New Jersey 
Department of 
Revenue  Fuel Tax 
Exemption/Ref
und The objective is to support 
the operation of certain 
watercraft.  Entities operating watercraft 
used for oystering or 
clamming; commercial 
fishing; the carrying of fishing 
parties for hire; and, 
sightseeing or excursion 
parties are eligible . The amount of the benefit is 
equal to the tax that did not 
have to be paid.  Program 
ended 
during 
reporting 
period  
New Mexico  Aerospace 
Facility 
Deduction  New Mexico 
Taxation and 
Revenue 
Department  Tax deduction  The objective is to 
encourage the growth of 
the aerospace and aviation 
industries.  Recipients are N ew Mexico -
based companies that launch, 
operate, recover and prepare 
space vehicles or payloads or 
operate a spaceport in New 
Mexico.  Receipts from launching , 
operating, recovering, 
preparing or operating a 
spaceport are deductible from 
gross receipts.  Ongoing  
New Mexico  Aviation 
Deductions  New Mexico 
Taxation and 
Revenue 
Department  Tax deduction  The objective is to 
encourage the growth of 
the aerospace and aviation 
industries.  Recipients are New Mexico -
based companies that 
manufacture, sell, refurbish or 
maintain aircrafts in the state 
of New Mexico.  Receipts from the sale of 
aircrafts or aircraf t vehicles 
may be eligible for a 50% 
deduction.  Ongoing   
  G/SCM/N/315/USA  
 
- 243 - 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) Eligible for the Job 
Training Incentive Program; 
(2) Employment greater than 
the previous year; (3) 
Offering jobs at the following 
wages: (a) at least $40K/year 
in a community with a 
population of less than 
40,000; (b) at least 
$60K/year in a community 
with a population of 40,000 or 
more.  This program provides a tax 
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 (including 
hydrocarbons).  
In addition, in taxable year s 
beginning on or after 
1 January  2015, corporate 
headquarters operations may 
elect the single sales factor 
methodology for its business 
income. (Under the single 
sales factor method, the sales 
factor is the only factor 
considered when determining 
the tax base attributable to 
the state.)  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/315/USA  
 
- 244 - 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 
(EDD)  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 De partment.  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 wag es. 
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 p ilot 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/315/USA  
 
- 245 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
New Mexico  Film Crew 
Advancement 
Program  New Mexico 
Film 
Office/EDD  Labor & 
Training 
Reimburseme
nt Funds  The objective is to 
encourage film production 
in the state.   The film industry is the 
recipient.  This program provides 50% 
(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 
recipient.  This program provides fixed 
interest rate loans ($500K - 
$15M) for qualifying feature 
films or television projects. 
Payback terms are not to 
exceed two years and a 
guarantor is required.  Ongoing  
New Mexico  Manufa cturer 
Investment 
Credit  New Mexico 
Taxation and 
Revenue 
Department  Tax credit  The objective is to 
encourage manufacturing 
businesses to expand 
production in New Mexico.  Recipients are manufacturers.  The tax credit is equal to 
5.125% of the value of certain 
equipment brought into New 
Mexico in connection with a 
manufacturing operation in 
New Mexico.  Ongoing  
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 ta ngible personal property 
or services.  The suppliers may 
then deduct the value of these 
certificates from the gross 
receipts tax.  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  Technology 
Jobs and 
Research and 
Development 
Tax Credit  Economic 
Development 
Department & 
Taxation and 
Revenue 
Department  Tax credit  To encourage the growth 
of technology -based 
businesses engaging in 
research, development 
and experimentation.  Recipients include businesses 
conducting qualified R&D in 
New Mexico.   This program provides a basic 
tax credit equal to 5% in 
urban a reas and 10% in rural 
areas of qualified 
expenditures, and an 
additional 5% credit toward 
income tax liability by raising Ongoing   
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- 246 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
its in-state payroll $75,000 for 
every $1 million in qualified 
expenditures claimed.  
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 c ycle 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  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 micro brewery 
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/315/USA  
 
- 247 - 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 the 10 mile radius of a 
large city.   This program provides a 
maxim um credit of 
$1,000/per job.  There is a tax 
credit of 12.5% to 25% of the 
first $16,000 in wages paid for 
a qualifying job. Credit 
extends for 4 years if in Tier 1 
county,  2 years for Tier 2 
county.  Unused credits can be 
carried forward for up to 3 
years.   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  
New Mexico  Catalyst Fund  Economic 
Development 
Department  Equity  The Fund is a fund -of-
funds created to increase 
seed and early -stage 
investment in New Mexico, 
and is expected to support 
more tha n 50 companies 
in the state with a focus 
on technology startups.  The program is focused on 
technology startups, subject 
to an inv estment -ready 
checklist review. Businesses 
seeking investment need to 
contact participating portfolio 
funds in which the Catalyst 
Fund is invested.  The Catalyst Fund is providing 
a total of $20 million into 
participating portfolio funds 
that together provi de another 
$20 million in matching 
private funds.  Ongoing   
  G/SCM/N/315/USA  
 
- 248 - 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  
Tax Law 
sections 24, 
28, 210 -B.1, 
210-B.2, 
606(a)  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 40% refundable tax cred it 
on qualified expenses while 
filming or post -producing a 
film project in the state.  
Program is capped at 
$420 million per year through 
2022.  
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 qual ified film production 
facilities.  
Employment Incentive Tax 
Credit: up to 2.5% tax credit 
for each of the two years 
following the year the 
investment tax credit  is 
claimed based on increased 
employment.    Ongoing   
  G/SCM/N/315/USA  
 
- 249 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 pr esented 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 produ ction credit 
allows for $.15/gallon after 
first 40,000 gallons produced, 
capped at $2.5 million per 
entity per year per plant for 
up to no more than four 
consecutive years.  Ongoing  
New York  Excelsior Jobs 
Program  Dept of 
Economic 
Development  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 
entertainmen t. 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 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 Researc h and 
Development tax credit: 50% 
of the federal R&D credit, 
capped at 6% of research 
expenditures attributable to Ongoing   
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- 250 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
guarantee that businesses 
deliver on job and 
investment commitments.  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 (e.g., Regionally 
Significant Projects).  
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) Have 100 full -time 
employees or less, with at 
least 75% of those employees 
employed in New York City;  
b) Have a ratio of research 
and development funds to net 
sales which equals or exceed 
six percent (6%);  
c) Have gross revenues which 
did not exceed twenty  million 
dollars for the immediately 
preceding year.  This program provides credits 
of up to The amount of the 
credit is the sum of the 
following amounts:  
- 18% of the cost or other 
basis of research and 
development property, and 
certain other costs and fee s 
incurred in connection with 
emerging technology 
activities;  
- 9% of qualified research 
expenses paid or incurred by 
the taxpayer;  
- 100% of high -technology 
training expenses paid or 
incurred by the taxpayer, 
limited to $4,000 per 
employee per year.  
The total amount of credit 
allowable to a taxpayer 
cannot be more than 
$250,000 per year. Additional 
details on emerging 
technology definitions and 
eligibility requirements are 
available in the NYC 
Department of Finance Until end of 
2019  
  G/SCM/N/315/USA  
 
- 251 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Biotechnology Tax Credit 
Application Defi nitions and 
Instructions  
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 classif ied 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 compan ies. 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), availab le 
for one  3-year period.  
2. QETC Capital Credit -- 
Credit equal to a percentage 
of each qualified investment in 
a qualified  emerging 
technology company. Credit 
equals 10% for qualified 
investments that are certified 
to be held for at least four 
years (maximum cred it 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/315/USA  
 
- 252 - 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 an d 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; or create new jobs 
and contribut e 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 
busines s income tax is 
eliminated for 10 years.  A tax 
elimination credit eliminates 
corporate franchise taxes 
related to income earned in 
the TFA. There is also a 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 
also 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  
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 Qualified businesses are 
generally any business excep t 
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 least 
95% of the n et proceeds of 
the bond issue must be used 
to finance qualified zone 
property.  New York State and Ongoing   
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- 253 - State  Program 
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Authority  Form of 
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of the 
Program  
of Washington Heights, 
and the South Bronx.  
Financing is available for 
the purchase of qualified 
zone property and land 
used for related purposes 
in the zones.  New York City each have 
committed $100 million over 
the next 10 years to match 
the Federal commitment for a 
total of $300 million.  
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 efficie ntly and 
cleanly.  This program provides up to 
$500,000 of project costs, 
with 50 % 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 project s. 
New York State lenders 
provide loans with an interest 
rate of 4.5 %. The average 
cost of a project being funded 
is up to $200,000.   Ongoing  
New York  Enterprise 
Communities 
(EC)  Empire State 
Development 
Corporation  Mixed 
financing  The objective is to 
stimulate economic growth 
in certain designated 
communities.  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 Financing is available for the 
purchase of qualified 
enterprise zone property 
through qualified Enterprise 
Zone Facility Bonds.  Triple 
tax-exempt enterprise zone 
facility bond financing is lower 
than market interest rates.  At 
least 95 % of the net proceeds 
of the bond issue must be 
used to finance qualified EC 
property.  Total outstanding 
Enterprise Zo ne Facility Bonds 
allocated to any business 
cannot excee d $3 million per 
EC or $20 million for all ECs.  Ongoing   
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
the end of 1 994, through the 
Revenue Reconciliation Act 
(1993).  Four ECs are located 
in New York State: Buffalo, 
Rochester, Albany -
Schenectady -Troy, Kingston -
Newburgh.  
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.  Eligible projects 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.  This program provides loans 
of $75,000 to $2,000,000 for 
up to 40 % of total project 
cost at interest rates no lower 
than 3 % 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 
approval; rates will reflect 
market conditions, applicant's 
ability to repay, and 
requirements necessary to 
make the project fe asible.  
Loan guarantees on loans 
between $75,000 to 
$2,000,000, or up to 60 % of 
the total credit facility, 
whichever is less are also 
available.  Interest subsidy 
grants of $75,000 to 
$500,000 can be provided for 
up to five years; grants may 
not reduce the effective 
interest rate below 3 %. 
Capital Grants may also be 
available for hard costs and 
related soft costs, as well as 
for working capital.  Working 
capital loans can also be 
provided for amounts to be Ongoing   
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of the 
Program  
determined on a case -by-case 
basis for capital -relate d 
expenses such as accounts 
receivable and inventory.  
Approximately $29 million was 
appropriated for 2015, but 
approximately $23 million 
went unspent.  
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; to 
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.  This 
program is offered as a 
public -private partnership 
that provides businesses 
with affordable capital 
based on bank loans at 
reduced interest rate s.  Recipients are qualifying New 
York firms (see neighboring 
cell detailing support 
amounts)  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 
program is for manufacturers 
with 500 or fewer FT 
employees in New York State.  
A 3% interest rate reduction 
is provided to 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 a Federal 
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 fulfil a 
state or fe deral procurement 
contract; defense industry 
manufacturers with at least 
25% of gross revenue derived 
from defense Ongoing   
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- 256 - State  Program 
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Authority  Form of 
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of the 
Program  
contracts/subcontracts 
investing to reduce 
dependence on the defense.  
In 2014, $560 million in 
funding was authorized, and 
approximately $212 .5 was 
used.  
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 Yo rk 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.    This program provides l oans 
of up to a maximum of 
$5,000,000, or 10 % 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 % borrower 
equity is req uired.  Interest 
rates will be determined by 
market conditions, applicant's 
ability to repay, and project 
requirements, and set at the 
time of  approval.  Terms for 
project loans will not exceed 
20 years for real estate and 
seven years (or useful life of 
collateral) for machinery and 
equipment.  Ongoing   
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- 257 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
New York  Brownfield 
Cleanup 
Program Tax 
Credit  Department of 
Taxation and 
Finance, Tax 
Law sections 
21, 22  Tax credit  Refundable tax credit to 
encourage the remediation 
and redevelopment of old 
industrial sites  for 
business use.  Recipients are qualifying 
redevelopers.  The amount varies.  Ongoing; 
Eligible 
sites must 
have been 
accepted 
into the 
Brownfield 
Cleanup 
Program 
before 
1 Jan 2023 
and have 
until 1 April 
2026 to 
receive the 
certificate 
of 
completion 
in order to 
receive 
credits.    
New York  Sales Tax 
Exemption for 
Commercial 
Vessels and 
Commercial 
Fishing 
Vessels  New York 
State 
Department of 
Taxation and 
Finance; Tax 
Law sections 
1101(B)(16), 
1105(c)(3)  
(iv), 
1115(a)(24), 
1105(c)(3)  
(vii) Tax Exemption  The objective is to 
promote sales of 
commercial vessels and  
commercial fishing in 
New York.  Sales and use tax on 
commercial fishing vessels 
used directly and 
predominately in the 
harvesting of fish for sale are 
qualified for exemption under 
this program.   The amounts vary.  Ongoing   
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- 258 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
New York  Alcoholic 
Beverage 
Production 
Credit  New York 
State 
Department of 
Taxation and 
Finance; Tax 
Law sections 
210-B.39, 
606(uu)  Tax credit  This program was created 
to promote the alcohol 
industry in New York and 
allow the businesses in 
industry to reinvest in 
their businesses.   A business can claim this 
refundable credit if: 1) it is a 
registered distributor under 
Article 18 of the Tax law; and 
2) produced in New York State 
during the tax year: 
60,000,000 or fewer gallons 
of beer; 60,000,000 or fewer 
gallons of cider; 20,000,000 
or fewer gallons of wine; 
800,000 or fewer gallons of 
liquor.  The credit is equal to 14 cents 
per gallon for the first 
500,000 gallons of beer, cider, 
wine or liquor produced in 
New York State in a t ax year, 
plus 4.5 cents per gallon for 
each additional gallon over 
500,000 (up to 15,000,000 
additional gallons for beer, 
cider and wine and up to 
300,000 additional gallons for 
liquor) produced in New York 
State in the same tax year.  Ongoing  
New York  Sales Tax 
Exemption for 
maintenance/  
repairs 
performed on 
commercial 
vessels and 
commercial 
fishing vessels   New York 
State 
Department of 
Taxation and 
Finance; Tax 
Law section 
1105(c)(3)  
(iv),(vii)  Tax exemption 
on any 
maintenance 
and repairs 
performed on 
commercial 
and fishing 
vessels.  The objective is to support 
the commercial and fishing 
vessel industries.  The commercial and fishing 
vessel industries are eligible.  The amount of the benefit is 
equal to the amount of the tax 
that does not have to be paid.  Ongoing  
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 must meet the 
following criteria: (1) Be an 
eligible business in one of the 
following areas: aircraft 
maintenance and repair; air 
courier services hub; company 
headquarters that creates at 
least 75 new jobs; customer 
service call centers; electr onic 
shopping and mail order 
houses; information 
technology and services; 
manufacturing; motorsports 
facility; motorsports racing 
team; R&D; warehousing; and 
wholesale trade; (2) the 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 
instalments  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.     No new tax 
credit s 
granted as 
of 
1 January 
2014. The 
credit has a 
5-year 
carry-
forward, 
20-year for 
investments 
of at least 
$150m over 
a 2-year 
period.   
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of the 
Program  
average full time wage offered 
must meet or exceed the local 
wage standar d; (3) at least 
50% of health insurance 
premiums for all full time 
employees paid; (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 las t 3 years; 
and, (6) no overdue taxes.  
North Carolina  Job 
Maintenance 
and Capital 
Development 
Fund Department of 
Commerce  
General 
Statutes 
§143B -437.01
2 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 must be 
located in a Tier 1 county and 
be a major manufacturing 
employer, meaning it either 
(1) has at least 2,000 
employees and invests at 
least $200 million, or (2) ha s 
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   
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 
fuelling  infrastructure; or, 
recycling.  This program provides 
renewable energy tax credits 
of 25-35% of the 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 bene fits 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-membe r 
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 the 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; the program in 
the aggregate is capped at 
$15 million/year.  In Tier 2 and 
Tier 3 counties, 15 and 25 %, 
respectively, of total JDIG 
grant is transferred to state's 
utility account to fund 
infrastructure in economically 
distressed counties.  Ongoing  
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 prope rty 
investment.  This credit is 
taken in equal instalments  
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  
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Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
investments 
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 Carolina  Sales Tax 
Exemption  Department of 
Revenue 
General 
Statute 105 -
164.4(a)(11)  Tax exemption  The objective is to 
promote identified  
industries.   Certain sales of service 
contracts entered after 
1 January 2014, including, but 
not limited to 1)  Logging 
machinery used by a person 
engaged in commercial 
logging to harvest raw forest 
products for transport to first 
market; 2) Qualifying farm 
machinery used by a “farmer” 
in the planting, cultivating, 
harvesting, or curing of farm 
crops or in the production of 
dairy products, e ggs, or 
animals; 3) Boats sold to a 
commercial fishing operator 
that meet the statutory 
requirements of N.C. Gen. 
Stat. § 105 -164.13(9) are 
qualified to receive the tax 
exemption.   The amounts vary.  Ongoing   
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- 262 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
North Carolina  Retail Sales 
and Use Tax 
Exemption  Department of 
Revenue 
General 
Statute 105 -
164.13  Tax exemption  The objective is to 
promote the sale of certain 
products.   Qualified agriculture group 
includes, but is not limited to 
1) cotton, tobacco, peanuts or 
other farm products sold to 
manufacturers for further 
manufacturing or processing; 
2) sales of products of waters 
in their original or 
unmanufactured state when 
such sales are made by the 
producer in the capacity of 
producer. Fish and seafoods 
are likewise exempt when sold 
by the fis herman in that 
capacity are eligible to receive 
the tax exemption.   The amounts vary.  Ongoing  
North Carolina  Pollution 
Control and 
Abatement & 
Recycling 
Sales and Use 
Tax Exemption  North Carolina 
Department of 
Revenue  Tax exemption  This program provides 
sales tax exclusion on 
pollution control and 
abatement equipment and 
recycling.   Pollution control and 
abatement equipment for 
manufacturing is exempt from 
sales and use tax.  Pollution 
abatement equipment means 
any equipment, including 
parts and a ccessories, used to 
eliminate, prevent or reduce 
air and water pollutants 
emitted resulting from the 
manufacturing process. This 
category also includes 
equipment used for the 
purpose of treating, 
pretreating or modifying any 
potential solid, liquid or 
gaseous pollutants that might 
be harmful, detrimental or 
offensive to human, animal or 
plant life or to property. 
Neither buildings housing such 
control and abatement Pollution control and 
abatement equipment for 
manufacturing is exempt from 
sales and use tax, but is 
subject to a 1% privilege tax, 
capped at a maximum of $80 
per article. In addition, 
chemicals purchased by 
manufacturers to be used in 
air or stream pollution 
abatement equipment or 
processes are exempt from 
sales and use tax, but are 
subject to a 1% privilege tax, 
capped at a maximum of $80 
per article.  Ongoing   
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
equipment, nor equipment 
used within a building’s 
interior primarily for health, 
comfort or s afety purposes is 
eligible for this exemption.  
North Carolina  Tax Exemption 
on Ice  North Carolina 
Department of 
Revenue  Tax Exemption  The objective is to support 
the agriculture, 
aquaculture and 
commercial fishing 
industries.  Farmers and fishermen  The amount of the benefit is 
equal to the amount of the tax 
that does not have to be paid.  Ongoing   
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- 264 - 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 y ears. The 
credit is limited to a 
cumulative credit of $250,000 
for all taxable years.  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.  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 enable them to 
sell the biodiesel or green 
diesel blend.  Ongoing   
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- 265 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
North Dakota  Biofuels 
Partnership in 
Assisting 
Community 
Expansion 
(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 suitable 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%.  Biofuel s PACE 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 Ongoing   
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- 266 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
incentive payments over the 
life of their production facility.  
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 po pulation less than 
8,000.  The maximum investment is 
$300,000.  Debt and equity 
investments are priced based 
upon the appropriate 
risk/return.  The amount of 
loans issued in fiscal year was 
approximately $2,181,015.  Ongoing  
North Dakota  Sales & Use 
Tax 
Exemp tions 
for Agricultural 
Processing 
Plant 
Construction 
Materials  Tax 
Department  Tax exemption  North Dakota offers 
businesses 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 5% 
sales tax exemption based on 
the cost of construction 
materials for a qualifying 
agricultural commodity 
processing facility.  Ongoing  
North Dakota  Lignite R&D 
and Marketing 
Program  Lignite Energy 
Council  Grants  The program is a 
state/industry partnership 
that concentrates on near 
term, practical research 
and development projects 
that provide the 
opportunity to preserve 
and enhance the 
development of North 
Dakota's abundant lignite 
resources.  The program is available to 
R&D and marketing projects 
related to lignite.  The program is f unded 
through the North Dakota coal 
severance tax at the rate of 
approximately 10 cents/ton. 
With annual lignite production 
of approximately 30 million 
tons/year, about $3 million is 
available each year for the 
program.  Ongoing   
  G/SCM/N/315/USA  
 
- 267 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
North Dakota  Renewable 
Energy 
Program  North Dakota 
Industrial 
Commission/N
orth Dakota 
Department of 
Commerce  Grants  The program promotes the 
growth of North Dakota's 
renewable energy 
industries by providing 
financial assistance as 
appropriate to foster the 
development of renewab le 
energy and related 
industrial use technologies 
including, but not limited 
to, wind, biofuels, 
advanced biofuels, 
biomass, biomaterials, 
solar, hydroelectric, 
geothermal, and 
renewable hydrogen 
through research, 
development, 
demonstration and 
commerciali zation.  Any project proposing 
education, R&D or marketing 
of renewable energy 
resources, materials or 
products is eligible. Projects 
must demonstrate a high 
probability of advancing to a 
commercially viable stage 
supported by a road map to 
commercializatio n; have 
significant involvement from a 
North Dakota private entity; 
not be duplicative of other 
research or demonstration 
projects or technology.  Grant awards are limited to 
$500,000, and require a 50 % 
match.  Ongoing  
North Dakota  North Dakota 
Small 
Business 
Technology 
Investment 
Program  North Dakota 
Department of 
Commerce  Loan This program provides 
flexible "gap financing" to 
make projects bankable 
through subordinated 
debt, equity and 
partnerships.  Any North Dakota start -up 
primary sector business in a 
technology field may receive 
loan or equity financing from 
this fund.  The benefit level varies.  Ongoing  
North Dakota  Sales & Use 
Tax 
Exemptions 
for Carbon 
Dioxide  Tax 
Department  Tax exemption  North Dakota offers 
businesses a favorable tax 
climate that promotes 
growth and opportunity 
through traditional tax 
incentives and innovative 
new opportunities.  Recipients are companies who 
use enhanced recovery for oil 
or natural gas.  The sale of carbon dioxide to 
be used for enhanced 
recovery of oil or natur al gas 
is exempt from sales and use 
tax.  Ongoing   
  G/SCM/N/315/USA  
 
- 268 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
North Dakota  Sales & Use 
Tax 
Exemptions 
for Gas 
Processing 
Facilities  Tax 
Department  Tax exemption  North Dakota offers 
businesses a favorable tax 
climate that promotes 
growth and opportunity 
through traditional tax 
incentives and innovative 
new opportunities.  Recipients are gas processing 
facilities.  Gas processing facilities may 
be granted a sales and use 
tax exemption for purchasing 
building materials, equipment 
and other tangible personal 
property used in the 
expansion or construction of a 
gas processing facility. In 
addition, environmental 
upgrades which exceed 
$100,000 for reducing 
emissions, increasing 
efficiency, or enhancing 
reliability of equipment may 
also qualify for an exemption.  Ongoing  
North Dakota  Sales & Use 
Tax 
Exemptions 
for Oil 
Refineries  Tax 
Department  Tax exemption  North Dakota offers 
businesses a favorable tax 
climate that promotes 
growth and opportunity 
through traditional tax 
incentives and innovative 
new opportunities.  Recipients are oil refineries.  A sales and use tax exemption 
may be granted for building 
materials, equipment and 
other tangible persponal 
property used to construct or 
expand an oil refinery in North 
Dakota. Facility must have a 
nameplate capacity of 
producing at least 5,000 
barrels a day; environmental 
upgrades gr eater than 
$100,000 may also qualify.  Ongoing  
North Dakota  Carbon 
Dioxide for 
Enhanced 
Recovery of 
Oil & Gas  Tax 
Department  Tax exemption  North Dakota offers 
businesses a favorable tax 
climate that promotes 
growth and opportunity 
through traditional tax 
incentives and innovative 
new opportunities.  Recipients are companies who 
produce oil or natural gas.  A sales tax exemption is 
available for purchasing 
tangible personal property 
used to construc t or expand a 
system to compress, gather, 
collect, store, transport or 
inject carbon dioxide for use 
in enhanced recovery of oil or 
natural gas in North Dakota.  Ongoing   
  G/SCM/N/315/USA  
 
- 269 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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  
- Aero propulsion Power 
Manageme nt 
- Fuel Cells and Energy 
Storage  
- Medical Technology  
- Software Applications 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.  The 
amount loaned in fiscal year 
2015 was approximately $8.1 
million.  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 commitments, fixed 
asset investment 
commitment, project return 
on investment, project 
location and other project This program provides loans 
ranging from $500K to  $1.5 
million, covering 20 -40% of 
total project investment.  Ongoing   
  G/SCM/N/315/USA  
 
- 270 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
factors.  
Ohio Entre -
preneurial 
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.  The amount loaned in 
fiscal year 2015 was 
approximately $143,308,996.  Ongoing  
Ohio Motion Picture 
Tax Credit  Development 
Services 
Agency  Tax credit  The objective is to attract 
film production to the 
state.  Recipients are film, TV and 
video production companies.  This program provides a 
refundable franchise or 
income tax credit equal to 
25% of in-state spending and 
non-resident wages and 35 % 
of resident wages. The 
amount of tax credits issued 
in fiscal year 2015 was 
approximately $12,144,569.  Ongoing   
  G/SCM/N/315/USA  
 
- 271 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  
The program creates a risk 
capital climate that 
supports development, 
retention, an d attraction of 
investable tech companies 
in Ohio and builds 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:  
o Advanced Materials related 
to advanced polymers, 
ceramics, composites, carbon 
fibers and nanotubes, and 
specialty metals and alloys;  
o Aero propulsion Power 
Management;  
o Fuel Cells and Energy 
Storage;  
o Medical Technology related 
to imaging, surgical 
instruments/equipment, 
implant devices, and 
regenerative medicine;  
o Software Applications for 
business and healthcare;  
o Sensing and Automation 
Technologies;  
o Situational Awareness and 
Surveillance Systems;  
o Solar Photovoltaics.  This program provides non -
recourse loans equal to the 
amount of private capital 
raised, up to $3 million.  The 
amount provided in fiscal year 
2015 was approximately 
$81,334,057.  Ongoing  
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 is 
undertaken to discover 
information that is 
technological in nature and 
the application is useful in the 
commercialization of a new or 
improved product, process, 
technique, formula or 
invention.  This program provides low -
interest loans partner ed with 
a tax credit.  Ongoing   
  G/SCM/N/315/USA  
 
- 272 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  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.   Amoun ts 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 
encourage investment in a 
designated Community 
Reinvestment Area.  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 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 a 
property tax exemption up  to 
100% for up to 15 years.  In 
some instances, local school 
board approval may be 
required.  Ongoing  
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 cred it of up to 
25% of eligible expenses up 
to a maximum of $5 million 
per project.  A total of $20 
million in tax credits are 
available annually.  Ongoing   
  G/SCM/N/315/USA  
 
- 273 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Ohio Governor's 
Office of 
Appalachia 
Grants  Development 
Services 
Agency  Grant  The Governor's Office of 
Appalachia (GOA) 
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.  The recipients under this 
progra m include various 
industries in the Appalachian 
Region.  In fiscal year 2015, 
approximately $8 million was 
spent under this program.  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% of a project's qualifying 
costs through loans in the 
range of $500,000 to $3 
million.  Ongoing.  
Ohio Sales Tax 
Exemption  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 approximately 
$29,398,154 in fiscal year 
2015.  Ongoing 
through 
2015  
  G/SCM/N/315/USA  
 
- 274 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Ohio Advanced  
Manufacturing 
Program 
(AMP) Grant  Development 
Services 
Agency  Grants  The program objective is 
to increase the 
competitiveness of Ohio's 
manufacturers by 
supporting the adoption 
and extension of advanced 
manufacturing 
technologies.  The grants under this pr ogram 
fund proposals from non -profit 
organizations, research 
institutions and universities in 
collaboration with Ohio 
manufacturers. Projects must 
have the material 
participation of two or more 
for-profit Ohio manufacturers 
that are licensed to do 
business  and have a principal 
place of business in Ohio, and 
actively engaged in post -
revenue design, development, 
production, service or 
manufacturing operations in 
Ohio, and have established 
product or service lines in the 
market.  Awards range from $250,000 
to $500,000 for projects of up 
to 2 years in duration, with 
awardees required to provide 
matching funds on a 1:1 
basis.  The amount spent in 
fiscal year 2015 was 
approximately $39,958,822.   Ongoing   
  G/SCM/N/315/USA  
 
- 275 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Ohio Qualified 
Energy Project 
Tax Exemption  Development 
Services 
Agency  Tax exemption  This program provides an 
exemption from the public 
utility tangible personal 
property tax for 
renewable, clean coal, 
advanced nuclear and 
cogeneration energy 
projects.  The incentive is available to 
owners or lessees of 
qualifying projects, with large 
projects above 5 MW requiring 
approval from each Board of 
County Commissioners where 
the project is located. If the 
project meets the 
requirements of the 
exemption, then the Director 
of the Ohio Development 
Services Agency will certify  
the project as a Qualified 
Energy Project. Qualified 
Energy Projects remain 
exempt from taxation so long 
as they are completed within 
the statutory deadlines, meet 
the Ohio Jobs Requirement, 
and continue to meet several 
ongoing obligations including 
providing Development 
Services Agency with project 
information on an annual 
basis.  The amount of benefit is the 
amount of the exemption from 
public utility tangible personal 
property tax. No information 
available as to any caps on 
the benefit.  Ongoing   
  G/SCM/N/315/USA  
 
- 276 - 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 en tity 
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 
credit of up to 5 years for 
qualified employers of 10% of 
the compens ation 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 Reimbursem ent: 
Provides an annual income tax 
credit of up to 4 years for 
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.  Program 
will 
terminate 
as of 
1 January 
2026.   
  G/SCM/N/315/USA  
 
- 277 - 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. As of 
31 December 2012, the 
program no longer covered 
small wind turbine 
manufacturers. As of 1 July 
2017, the program no longer 
covered new win d facilities.  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 year s and may be 
transferrable.  For facilities 
placed in operation before 
1 January 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 wi nd 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.  Program 
ended  31 
December 
2012, for 
small wind 
turbine 
manufactur
ers, and 
1 July 2017, 
for all wind 
develop -
ments, but 
continues 
for others.  
Oklahoma  Five-Year 
General 
Property ( Ad 
Valorem ) Tax 
Exemptions Oklahoma Tax 
Commission;  
Title 68 
O.S.2902  
SB 498, SB Tax exemption  The objective is to 
encourage manufacturers, 
research and development 
and certain technology 
companies to locate or Recipients include certain 
new/expanding 
manufacturers, R&D 
companies, computer services 
and data processing The incentive is equal to the 
ad valorem tax (the general 
property tax) otherwise 
payable on real property, 
which is collected by county Ongoing   
  G/SCM/N/315/USA  
 
- 278 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
for 
Manufacturing 
and R&D  501 expand facilities in 
Oklahoma.  companies, 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 
comp any is located in a larger 
county, an annualized payroll 
of at least $1,000,000 is 
required.  Certain types of 
wind power generators are 
exempt from the payroll 
requirement, if there is an 
increase of $2 million or more 
in capital improvements while 
maintai ning 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. As of 
1 November  2017, new 
facilities that cre ate at least 
100 new jobs at the state 
index wage and invest at least 
ten times the investment cost 
in certain new depreciable 
property may choose to delay 
the exemption until 1 January 
of the year following the 
expiration of a tax exemption 
district.  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.)   
  G/SCM/N/315/USA  
 
- 279 - 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  
Title 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 1% 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 man -
ufacturing 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   
  G/SCM/N/315/USA  
 
- 280 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Oklahoma  Oklahoma 
Film 
Enhancement 
Rebate  Oklahoma 
Film and Music 
Commission  
68 O.S. 3624  
Compete with 
Canada Film 
Act Rebate  The objective is to 
encourage the 
development of 
commercial film industry 
within the state.  The film industry is the 
recipient.  The program offers up to 35% 
rebate on Oklahoma 
expenditures to qualifying 
companies filming in the 
state, capped at $4 million per 
year. There is an additional 
2% rebate when $20,000 is 
spent on music recorded in 
Oklahoma.  The 
provisions 
of the 
Compete 
with 
Canada Film 
Act shall be 
terminated 
effective 
1 July 2024, 
and no 
claim shall 
be paid 
thereafter.  
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 i n 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   
  G/SCM/N/315/USA  
 
- 281 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Oklahoma  Sales Tax 
Refunds fo r 
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 developme nt 
or computer services 
companies (SIC 7372 -7375, 
8731-8734). Companies 
classified as SIC 7374 must 
attain a minimum of $100,000 
purchases, when at least 50 % 
of the annual gross revenue of 
the business is generated by 
sales of products or services 
to an ou t-of-state buyer or 
consumer (includes the 
federal government); 75 % of 
annual gross income must 
result from computer 
services/data processing or 
research and development 
activities; and the company 
must employ at least 10 new 
workers at an average salary 
of $35,000 for at least three 
years.  The amounts vary.   Ongoing  
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 The program provides a 
taxable income exclusion up 
to 15% of investment.  Ongoing   
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- 282 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
manufacturing process.  An 
example is milk from farm to 
dairy, but not processed milk 
from dairy to  bakery.  
Oklahoma  Construction 
Materials  Oklahoma Tax 
Commission; 
Title  
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. Con struction 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 exceed ing $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 airc raft 
maintenance and overhaul 
facilities that create 250 or 
more jobs, with construction 
totalling  at least $5 million.  The amount of the exemption 
varies based on eligible costs.  Ongoing   
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- 283 - State  Program 
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Oklahoma  Enterprise 
Zones  Department of 
Commerce; 
Title 62 O.S. 
860 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 also 
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 % 
of the estimated cost of the 
building and equipment.  Ongoing  
Oklahoma  Local 
Incentive 
Districts  Department of 
Commerce; 
Local 
Governments; 
Title 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 Ongoing   
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of the 
Program  
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 . 
Oklahoma  21st Century 
Quality Jobs 
Program  Department of 
Commerce; 
Tax 
Commission; 
68 O.S. 3911  Grants  The program was created 
to attract growth 
industries and sectors to 
Oklahoma by rewarding 
businesses with a highly 
skilled, knowledge -based 
workforce.  The program rewards 
businesses with a highly 
skilled, knowledge -based 
workforce.  All applicants 
must: (1) be within a 
qualifying basic industry; (2) 
create a minimum of 10 new 
direct jobs, i.e., jobs that did 
not exist in the state during 
the 6-month period prior to 
application date; (3) offer a 
basic health insurance plan for 
employees; (4) pay an annual 
average wage of at least 
300% of the county's average 
wage, but not exceeding the 
state index wage.  The program allows for a net 
benefit rate  of up to 10% of 
payroll, with benefit claims 
submitted to the Oklahoma 
Tax Commission, which sets 
up a reimbursement account 
to monitor jobs, payroll and 
pay qualifying claims. At the 
time of the first incentive 
payment, the company pays 
the Department of  Commerce 
an origination fee ranging 
from $2,500 to $7,500, 
depending on the maximum 
benefit amount.  Ongoing  
Oklahoma  Quality Jobs + 
Investment 
Tax Credits  Oklahoma Tax 
Commission  
SB 1582  Tax credits  The incentive is aimed at 
attracting "top -notch" 
companies with large 
capital investments that 
create jobs paying higher 
than average wages.  The incentive is available to 
companies in a qualifying 
industries, limited to 
manufacturing industries that 
presently qualify for 
Investment Tax Credits. 
Companies  must make capital 
investments greater than $40 
million within 3 years of start 
date. Companies must offer 
wages greater than the state 
average wage.  The program provides a 2% 
tax credit per year for 5 
years, but may not exceed a 
net benefit rate of 5% of new 
taxable payroll for the 
Investment Tax Credits 
portion, in addition to the 
Quality Jobs payments of the 
net benefit rate multiplied by 
the actual payroll of new 
direct jobs per calendar 
quarter. After 1 January  2016, Ongoing as 
of 
1 November  
2016.   
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
and ending on or before 31 
December 2018, the total 
amount of credits authorized 
by this section used to offset 
tax shall be adjusted annually 
to limit the annual amount of 
credits to $25 million.   
Oklahoma  Investment 
Tax Credit  Oklahoma Tax 
Commis sion, 
Oklahoma 
Department of 
Commerce, 68 
OS 2357.4  Tax credits  The program supports 
investment in the state in 
manufacturing and aircraft 
repair operations and 
related workforces.  To be eligible, the investor 
must invest in depreciable 
property greater than $40 
million, creating a net 
increase in the number of full 
time employees engaged in 
manufacturing.  Credit is provided at 2% of 
the cost of qualifying property 
or $1000 per employee, for 5 
years, but may not exceed a 
net benefit rate of 5% of new 
taxable payroll. After 
1 January 2016, and ending 
on or before 31 December 
2018, the total amount of 
credits authorized by this 
section used to offset tax shall 
be adjusted annually to limit 
the annual amount of credits 
to $25 million.   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 - a preference 
is given  to businesses with 
fewer than 100 employees 
located in rural areas or 
"distressed" areas.  This program provides for a 
maximum of 40 % Oregon 
Business Development Fund 
participation.  The maximum 
loan size is $1,000,000.  The 
term of the loan cannot 
exceed th e 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, with a 1.5% origination 
fee.  Ongoing   
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- 286 - 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 businesses, or 
rental property owners who  
pay taxes for a business site 
in Oregon. The business, its 
partners, or its shareholders 
may use the credit. The 
applicant must own or be the 
contract buyer of the project. 
The credit is only available for 
investments in facilities that 
are completed by t he end of 
2015.  The tax credit is 35 % of the 
eligible project costs, to be 
taken over five years: 10 % in 
the first and second years and 
5% 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 
a credit of 50 % of eligible 
project costs, to be claimed at 
10% each year for five years.   Projects 
completed 
after 2015 
do not 
qualify.  
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 f unding 
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, with priority 
given to industries with a high  
potential for job creation or 
retention, or in economically 
distressed areas in Oregon.  Participating businesses 
receive up to $15,000 worth 
of management consulting 
services.  The applicant for a 
feasibility study of a closed 
industrial facility must prov ide 
25% of the cost of the study 
in a cash match, with a 
maximum government 
contribution of $30,000.  Ongoing   
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- 287 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Oregon  Greenlight 
Labor Rebate  The 
Governor's 
Office of Film 
& Television 
Development  Cash rebate  The objective is to 
encourage film or 
television  production 
within the state.  Recipients include eligible 
productions for film or 
television.  This program provides 
qualifying productions a cash 
rebate of up to 6.2 % of wages 
paid to Oregon -based 
production personnel.  The 
amount available for cash 
rebates  is $7.5 million 
annually.   Ongoing  
Oregon  Electronic 
Commerce 
Enterprise 
Zone Business 
Oregon/Gover
nor's Office & 
Department of 
Revenue  Income tax 
credit and 
property tax 
abatement  The objective is to 
encourage electronic 
commerce investments.  Businesses that engage 
predominantly in transactions 
via the internet or an internet -
based computer platform.  This program provides a tax 
credit of 25% of the 
investment cost in capital 
assets used in electronic 
commerce operations, up to 
$2 million per ye ar. The 
investment must be made no 
later than the tax year that 
begins during 2017.  
Additionally, certain 
machinery and equipment 
may qualify for a local 
property tax exemption if 
used in qualifying electronic 
commerce.  Ongoing, 
but 
investments 
must be 
made no 
later than 
the tax year 
that begins 
during 
2017.  
Oregon  Long-term 
rural 
enterprise 
zone facility 
credit  Business 
Oregon/Gover
nor'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 can be any 
corporation that owns a 
facility exempt from property 
taxes under sister enterprise 
zone program.  This program provides credit 
equal to 62.5 % of facility's 
gross payroll over a period of 
five to 15 years. The credit 
may only be used to offset 
taxes in excess of a 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 
designated rural zone and 
inside a county with chronic 
unemployment or lower 
income.  The incentive is seven to 15 
consecutive years of full relief 
from assessment of all local 
property taxes on new facility 
property.  Local 
approval/agreement is Ongoing   
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of the 
Program  
mandatory.  
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.  Recipients  must create at 
least five new full -time jobs, 
the operations must be the 
first of their kind in Oregon, 
and must be located inside an 
eligible county.  The income attributable to 
new operations in a qualifying 
facility may be exempt from 
state taxable income.  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 may be any 
corporation undertaking 
qualified research or paying 
for basic research in Oregon.  This program provides a tax 
credit of 5% of eligible annual 
expenses in excess of base 
amount, up to $2 million per 
year, in parallel with the 
federal income tax credit.  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 ye ars, depending on local 
approval/criteria.  Ongoing  
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 
taxable portion  starts at $25 
million in rural areas and $100 
million in urban areas.  
Business must also pay a 
community service fee equal 
to a portion of the tax 
savings. Local additional 
requirements commonly 
apply.  Ongoing   
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- 289 - State  Program 
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Oregon  Refunds 
Generally 
(ORS 
319.280(a))  Department of 
Revenue  Tax refund  The program's objective is 
to increase economic 
activity within the state.  Commercial operators of 
boats are eligible.  Refund of the tax paid on the 
purchase of fuel used for the 
purpose of operating or 
propelling a motor boat, if the 
motor boat in used for 
commercial purposes.  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 inclu de businesses 
that fall within identified SIC 
or NAICS codes.       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 Pennsylvania 
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 oriented or 
involved in researc h and 
development.  Incentives range from $5,000 
to $250,000.  Ongoing   
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- 290 - 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 
small to mid -sized 
communities.  Focused on industrial, 
commercial and multi -use 
projects, the program 
supports the acquisition, 
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.  Building PA will provide a total 
of $150 million, which will be 
matched by the private 
investors looking to facilitate 
projects with in the state.  Ongoing  
Pennsylvania  Business 
Opportunities 
Fund (BOF)  Department of 
Community 
and Economic 
Development  Loan This program provides 
instalment  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   
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- 291 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 workin g 
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  
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 television 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 % 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 industries 
within the boundaries of 
a Keystone Innovation 
Zone (KIZ).   Recipients include for -profit 
business entities: 1) located 
within the geographic 
boundaries of a parti cular 
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 Ta x 
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 is available to all KIZ 
companies annually.  Ongoing   
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- 292 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Pennsylvania  Keystone 
Opportunity 
Zone (KOZ)  Department of 
Community 
and Economic 
Development  Tax 
abatement/  
reduction  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 en terprise 
zones.  Recipients include any private 
company with an investment 
located in an enterprise zone.  The tax credits equal 25% of 
the amount invested; up to 
$500,000 total tax credits per 
project; up to 35% tax credit 
for a priority project.  Ongoing  
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 are companies in: 
manufacturing; industrial; 
research and development; 
agricultural processors; and, 
firms establishing a national 
or regional headquarters.  This progra m provides loans 
up to $2 million (within 
Enterprise Zones, Act 47 
Industrial Communities, 
Brownfield Sites, and 
Keystone Opportunity Zones, 
loans up to $2.25 million). No 
more than 30% to 70% of 
total eligible project costs, 
based on firm size and 
unemplo yment 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 outstandi ng 
principal amount is covered.  Ongoing   
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- 293 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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, 
businesses 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 
not 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  
Pennsylvania  Renewable 
Energy 
Program (REP) 
– Geothermal 
and Wind 
Projects  The program 
is 
administered 
jointly by the 
Department of 
Community 
and Economic 
Development 
(DCED) and 
the 
Department of 
Environmental 
Protection 
(DEP) under Loans, loan 
guarantees, 
and grants  The Renewable Energy 
Program (REP) provides 
financial assistance in the 
form of grant and loan 
funds to promote the use 
of alternative energy in 
Pennsylvania.   Recipients include geothermal 
and wind energy equipment 
manufacturers and operators 
of geothermal and wind 
energy generators.  Loans for component 
manufacturers of renewable 
energy generation equipment 
up to $40,000 for every new 
job created. Loans for 
geothermal systems or wind 
energy generation or 
distribution projects shall not 
exceed $5 mil lion or 50 % of 
the total project cost, 
whichever is less.  Grants for 
component manufacturers of 
renewable energy generation 
equipment up to $5,000 for Ongoing   
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- 294 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
the direction 
of the 
Commonwealt
h Financing 
Authority 
(CFA).  every new job created. Grants 
for wind energy generation or 
distribution projects up to $1 
million, or 30 % of the total 
project cost, whichever is less. 
Grants for planning and 
feasibility studies up to 50 % 
of the total cost of the 
planning project or $175,000, 
whichever is less.  Guarantees 
shall not exceed $5 million 
and have a term of not more 
than five yea rs. In the event 
of a default, the grant will pay 
up to 75 % of the deficiency.  
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 
Commonwealt
h 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 en ergy 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 projects, solar 
research and development 
facilities, and solar thermal 
projects shall not exceed $1 Ongoing   
  G/SCM/N/315/USA  
 
- 295 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
million or $2.25 per watt , 
whichever is less. Grants for 
planning and feasibility 
studies shall not exceed 50 % 
of the total cost of the 
planning project or $175,000, 
whichever is less.  
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 
Commonwealt
h Financing 
Authority 
(CFA).  Grants and 
loans The Alternative and Clean 
Energy Program 
(ACE)  provide s 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 fuelling  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 clea n 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 p roduction or clean 
energy project shall not 
exceed $5 million or 50 % of 
the total project cost, 
whichever is less. Grants for 
manufacturers of alternative 
and/or clean energy 
generation equipment or 
components shall not exceed 
$10,000 for every job 
project ed 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 % of 
the total project cost, 
whichever is less.  Ongoing   
  G/SCM/N/315/USA  
 
- 296 - 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: 
scient ific 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 cr eation  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 pro duction of 
green energy, (2) 90% 
exemption of 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 A ct 
for the 
Creation and 
Retention of 
Jobs in the 
Small - and 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 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 Exe mptions: 
50% Ongoing   
  G/SCM/N/315/USA  
 
- 297 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Medium -sized 
Enterprises 
(Act No. 120 -
2014)  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.  - Property Tax Exemptions: 
50% 
- Salary Reimbursement: 50% 
of federal minimum wage up 
to $3.63/hr.  
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 the 
total company employment by 
5% within an enterprise zone 
may take a credit equal to 
75% 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% 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, mold maker, 
tool & die maker, machine 
tool repair.  The annual credit allowed is 
50% of the actual wages paid 
to the qualifying apprentice or 
$4,800, whichever is less.  Ongoing   
  G/SCM/N/315/USA  
 
- 298 - 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 % 
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 at 
$5 million which 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 In novation 
Tax Credit offers up to a 50% 
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 or 
guarantees of certain bond 
obligations are allowed for the 
benefit of businesses in 
primarily technology and 
innovation -driven industries.  Loan guarantees may not 
exceed $10 million per 
project.  Ongoing   
  G/SCM/N/315/USA  
 
- 299 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Permanently created jobs 
must be full -time, at least 30 
hours per week with industry 
comparable benefits, and 
have earnings of more than 
250% of the state minimum 
wage.  
Rhode Island  Local 
Agriculture  
and Seafood 
Act Grants 
Program  Rhode Island 
Department of 
Environmental 
Management  Grant  The goal of the program is 
to support the growth, 
development, and 
marketing of local food 
and seafood in Rhode 
Island.  Projects/programs must serve 
at least one of the following 
purposes in order to be 
eligible for funding:  
1. Assist in the marketing of 
Rhode Island grown 
agricultural products and local 
seafood for the purpose of 
sale and promotion;  
2. Enhance the economic 
competitiveness of Rhode 
Island grown agricultural 
products and local seafoo d; 
3. Provide financial and 
technical assistance support 
to organizations and 
producers for activities and 
programs which enhance the 
economic viability of local 
agriculture, and support the 
development of a locally -
based, safe and sustainable 
food system;  and, 
4. Perform other activities 
necessary to facilitate the 
success and viability of the 
state’s agricultural and 
seafood sectors.  The maximum grant award 
available to a farmer, 
individual, business or non -
profit organization is $20,000.  
Overhead and/or 
administrative costs are 
limited to 10% of total budget 
proposal.  Ongoing   
  G/SCM/N/315/USA  
 
- 300 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Rhode Island  High 
Performance 
Manufacturing 
Investment 
Tax Credit  Rhode Island 
Division of 
Taxation  Tax Credit  This objective is to 
promote manufacturing 
sector in Rhode Island.   To meet the definition of a 
high-performance 
manufacturer, the firm must 
be classified in SIC categories 
28, 30, 34 to 36, or SIC 38, 
and the annual wage paid to 
full-time equivalent 
employees must be greater 
than the average annual wage 
paid by all  
Rhode Island employers in the 
same two -digit SIC. In 
addition, the company must 
meet at least one (1) of the 
following three criteria:   
- The median annual wage 
paid to full -time equivalent 
employees is greater than or 
equal to 125 % of the average 
annual wage p aid by all 
employers in the state (125 % 
of the average annual wage 
paid to all covered workers in 
2004 was equal to $46,351), 
or 
- The average annual wage 
paid to  full-time equivalent 
employees classified as 
production workers (as 
defined by the Department  of 
Labor and Training) is greater 
than the average annual wage 
paid to all production workers  
in the state in the same two -
digit SIC Code; or  
-The firm invests at least 2 % 
of total payroll costs in worker 
training or retraining.      High-performance 
manufacturers are allowed a 
10% investment tax credit 
against their corporate tax on 
the cost of qualified lease 
amounts for tangib le personal 
property or other tangible 
property, as well as buildings 
and structural components 
owned, leased to own or 
leased for at least 20 years.  Ongoing   
  G/SCM/N/315/USA  
 
- 301 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
- Biotechnology -relate d firms 
wishing to use the Investment 
Tax Credit beyond seven 
years must, for each tax year, 
maintain an average quarterly 
employment level that is at 
least 9.5% above the level 
maintained in the fourth year 
of the initial credit, and pay 
an average quarte rly median 
wage that is at least equal to 
the quarterly median wage for 
the previous three calendar 
years.  
Rhode Island  Accelerated 
Amortization 
for Defense 
Industry 
Manufacturers  Rhode Island 
Division  of 
Taxation  Accelerated 
Depreciation  The objective is to 
promote defense industry 
manufacturing in Rhode 
Island.   Defense industry 
manufacturers are the eligible 
recipients.  Qualified corporations which 
have annually produced goods 
worth at least $10,00 0,000 at 
facilities located in Rhode 
Island, over a period of five 
consecutive years, may 
accelerate the amortization of 
depreciable assets over a five -
year period if an average of at 
least 80% of that production 
has been for sale to a branch 
of the United  States Armed 
Services.  Ongoing  
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 South Carolina 
supplier expenditures if they 
spend at least $1,000,000 in 
the st ate. Ongoing   
  G/SCM/N/315/USA  
 
- 302 - 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 motion 
picture project.  At least 
$250,000 in costs must be 
incurred in the state and at 
least 20% of filming days of 
principal photography, but not 
less than  10 days of filming, 
must be done in the state.  
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 the state.  At least 
$500,000 in costs must be 
incurred in the state. The Ongoing   
  G/SCM/N/315/USA  
 
- 303 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
state may only disburse $1 
million per year, which will be 
awarded on a first come first 
serve basis.  
South Carolina  Renewable 
Fuels 
Processing 
Facilities Tax 
Credits  South Carolina 
(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 
biodiese l. 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 instalments . Ongoing; 
credit is 
repealed for 
facilities 
placed in 
service 
after 2019.  
South Carolina  Tax Credit for 
Renewable 
Energy 
Systems 
Manufacturers  South Carolina 
Department of 
Revenue  Tax credit  The objective is to 
promote the production of 
renewable energy 
systems, including solar, 
wind and geothermal.  Recipients include 
manufacturers of renewabl e 
energy systems that  (1) 
invest at least (a) $50 million 
in a Tier IV county, (b) $$100 
million in a Tier III county, (c) 
$150 million in a Tier II 
county or (d) $200 million in a 
Tier I county and (2) meet 
certain job and wage 
thresholds.  This program pr ovides 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.  
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 first be applied 
against 100% of a company's 
income tax liability and any 
excess can be applied as a 
rebate of withholding tax 
liability.  Ongoing   
  G/SCM/N/315/USA  
 
- 304 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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, trans loading, 
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 facility 
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 thr ough a 
port that has 250 employees 
in the state 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 based on 
increased port usage.  Ongoing   
  G/SCM/N/315/USA  
 
- 305 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
South Car olina 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 credit is equal to 30% of 
investment in recycling 
property and may be used to 
reduce income taxes, sales 
and use taxes and corporate 
license fees.  Ongoing  
South Carolina  Sales tax 
exemption for 
fuel used in 
commercial 
fishing vessels  South Carolina 
Department of 
Revenue  Sales Tax 
Exemption  The purpose of the 
program is to support the 
fishing industry within the 
state.  Fuels used in commercial 
fishing vessels are exempt 
from sales and use taxes 
under section 12 -36-2120(15) 
of the South Carolina Code.  The amount varies.  Ongoing  
South Carolina  Sales tax 
exemptions 
for qualifying 
tangible 
personal 
property and 
certain 
supplies, 
machinery and 
electricity 
used in filming  South Carolina 
Department of 
Revenue  Sales Tax 
Exemption  The purpose of the 
program is to support the 
motion picture industry 
and promote South 
Carolina as a filming 
location.  Available to a motion picture 
production company that is 
approved by the South 
Carolina Film Commission at 
the South Carolina 
Department  of Parks, 
Recreation and Tourism.  All 
qualifying tangible personal 
property used in connection 
with filming in SC and certain 
supplies, machinery and 
electricity used in filming or 
producing motion pictures in 
SC are exempt from sales and 
use tax.  Company  must spend 
at least $250,000 in SC within 
a consecutive 12 -month 
period.  The amount varies.  Ongoing   
  G/SCM/N/315/USA  
 
- 306 - 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 
the generative  capacity of the 
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  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 on 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 credi t 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 
Economic and Communit y 
Development and 
Commissioner of the A certified green energy 
supply chain manufactu rer 
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 Ongoing   
  G/SCM/N/315/USA  
 
- 307 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Tennessee Economic 
Development Council in their 
sole discretion, to be a facility 
engaged in manufacturing a 
product that is necessary for 
the production of green 
energy.  excise tax liability. Any credit 
that cannot  be used during a 
fiscal year may be refunded to 
the taxpayer in the form of a 
cash overpayment.  
Tennessee  Emerging 
Indus try 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, 
including, but not limited to 
clean energy technology 
research and development 
and installation, as 
determined by the 
Commissioner of R evenue and 
the Commissioner of 
Department of Economic and 
Community Development 
(ECD).  Qualified Headquarters 
Facility means a headquarters 
facility where the taxpayer is 
making a minimum 
investment of $50 million in a 
building or buildings, newly 
construc ted, 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 sal es 
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 qualif ied 
tangible personal property.   Ongoing   
  G/SCM/N/315/USA  
 
- 308 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 facilities, 
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%. 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.  Ongo ing 
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 
electricity 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   
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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 supp lier 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 manuf acturer.  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 full -time occupational 
wage job to offset one -third of 
the integrated su pplier’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 n o 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, 
headquarter 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 f ull 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  
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 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   
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code section 162.204(9).  
Texas  Vessel Sales 
Tax Exemption  TX Tax Code 
Sec 151.329  Tax Exemption  This program provides an 
exemption from sales tax 
on vessels, machinery, or 
supplies for commercial 
fishing vessels, as 
provided under TX tax 
code section 151.329.  Recipients are the operators 
of commercial fishing vessels.  All of the  sales taxes that 
would be due are exempted  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 
refunds on qu alified 
expenditures.  A community 
must nominate and receive a 
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 
up to a maximum of 
$1,250,000.  The number of 
jobs eligible for a refund 
cannot exceed 500 or a 
number equal to 110 % of the 
projecte d jobs, whichever is 
less. Ongoing  
Texas  Economic 
Development 
Refund  Comptroller of 
Public 
Accounts  Tax refund  This program provides a 
refund of state franchise 
and sales/use taxes owed 
by companies owning 
certain abated property.  A company who meets the 
following three conditions may 
apply for a refund: (1) the 
company paid property taxes 
to a school district on property 
that is located in a 
reinvestment zone established 
under Chapter 312; (2) the 
company is exempt in whole 
or in p art from property tax 
imposed by a city or county 
under a tax abatement 
agreement established under 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 duri ng that calendar 
year. The refund amount may Ongoing   
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Chapter 312; or, (3) the 
company is not in a tax 
abatement agreement with a 
school district.  also be limited by a statewide 
appropriation per year for this 
refund program.  
Texas  Enterprise 
Zone Program  Office of the 
Governor  Tax refund  The Enterprise Zone is 
program that 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 enterpr ise 
zone if the Census Block 
Group has at least 20 % of 
the population in poverty 
according to the most 
recent decennial U.S. 
Census.  A business making at least a 
$40,000 capital investment 
into a community may be 
nominated by the local 
governmental jurisdi ction 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 t he 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  
Texas  Economic 
Development 
Act - Chapter 
313 (HB 1200)  Local 
Independent 
School 
Districts  Tax incentives  The Economic Develop -
ment 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 subj ect 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 ma de. 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   
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Authority  Form of 
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of the 
Program  
Texas  Lodging and 
Fuel Tax 
Exemption  Comptroller of 
Public 
Accounts  Tax exemption  The objective is to 
promote commercial film 
production.  The recipient is the film 
industry.  On hotel rooms occupied for 
more than 30 consecutive 
days, Texas's 6 % state 
occupancy tax is waived.  The 
fuel tax that was paid for fuel 
used in off-road (as in 
generators or boats) may also 
be refunded.  Ongoing  
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 P rogram. 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 
thresholds, employment 
requirements and content.  In 2015 -2016, approximately 
$35 million was budgeted for 
this program. In 2017 -2018, 
approximately $22 million was 
appropriated for this program.  Ongoing   
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Texas  Media 
Production 
Development 
Zone Texas Film 
Commission  Tax exemption  The Media Production 
Development Zone Act 
(MPDZ), established by 
the 81st Texas Legislature 
in 2009 and administered 
by the Texas Film 
Commission, is designed 
to encourage the further 
development of permanent 
moving image production 
sites to help strengthe n 
Texas’ economy.  MPDZ 
allows for a sales and use 
tax exemption for the 
construction, maintenance, 
expansion, improvement, 
or renovation of a media 
production facility at a 
qualified media production 
location over a two year 
period. Media production 
facilities include, but are 
not limited to: 
animation/CGI studios, 
post production facilities, 
sound stages, video game 
development studios, and 
production office space.  Media production industry  Allowable sales and use tax.  Ongoing  
Texas  Sales and 
Local Tax 
Exemption  Comptroller of 
Public 
Accounts  Tax exemption  The objective is to 
promote commercial film 
production.  The recipient is the film 
industry.  Filmmakers are exempt from 
100% of state and local sales 
taxes on most items and 
services bought or rented for 
direct use in production.  Ongoing  
Texas  Product 
Development 
Fund & Small 
Business  
Incubator Office of the 
Governor  Loan The program will support, 
through financing, the 
development of small 
businesses or eligible 
products with a statutory Recipients are small 
businesses or eligible products 
with a statutory preference to 
be given in the areas of 
semiconductors, The Product Development and 
Small Business Incubator 
Funds have a total of $45 
million in bonding a uthority.  Ongoing   
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Fund preference to be given in 
the advanced technology 
areas of semiconductors, 
nanotechnology, 
biotechnology and 
biomedicine.  nanotechnology, 
biotechnology and 
biomedicine.  
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  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. Busin esses 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  
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 Recipients are manufacturers, 
sellers, or installers of solar 
and wind energy devices.  Franchise tax amounts are 
exempted or deducted in 
varying amounts.  Ongoing   
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installers of solar energy 
devices. The state also 
permits a corporate 
deduct ion 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.  
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 demonstrate 
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.  
Current balance in the 
program is approximately 
$120 million.  Ongoing  
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 1 Jan. 
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 equa ls 5% of the 
difference between qualified 
research expenses in Texas 
(QRET) and 50 % 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.  Ongoing   
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- 316 - State  Program 
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Authority  Form of 
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of the 
Program  
Utah  Economic 
Development 
Tax Increment 
Finance 
(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 m edium to 
large businesses and must be 
an existing business 
preferably in a targeted 
industry and create at least 
50 new jobs over the life of 
the project.  The company 
must demonstrate stability 
and profitability.  There is a 
maximum rebate of up to 
30% of new state taxes over 
the life of the project on a 
post-performance basis; no 
more than 50 % of the rebate 
in one year; new jobs created 
must pay at least 125 % above 
the county average wages 
within the urban area and for 
rural areas 100 % of county 
average wag es must be paid.  
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.  The total am ount of 
tax credit commitments paid 
in fiscal year 2014 was 
approximately $17,197,608.  Ongoing  
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.  This 
is a negotiated post -
performance grant.  Grants given in fiscal year 
2016 totalled  approximately 
$3,887,700.  Ongoing   
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Program  
Utah Renewable 
Energy 
Development 
Incentive 
(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.  Recipients must be in the 
solar, wind, geothermal, 
biomass, hydroelectric, 
petroleum cok e, 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 com pany must 
demonstrate stability and 
profitability.  New jobs created 
must pay at least 125 % above 
the county average wages 
within the urban area and for 
rural areas 100 % 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, 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.  Tax credits issued 
in fiscal year 2016 totalled  
$3,998,900.   Ongoing.    
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Program  
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 a sales tax 
exemption at the point of sale 
on machinery and equipment. 
This exemption does not apply 
for still photography.  Ongoing  
Utah Transient 
Room T ax 
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 
recipient.  Accommodation charges for 
stays of 30 consecutive days 
or longer are not subject to 
sales and use tax and all 
sales-related taxes.  
Approximately $50.5 million 
was budgeted for this 
program in 2015.  Ongoing  
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) a 
5% state tax credit on 
machinery and equipment; 
(2) 20 % 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.  In 
2013, approximately 
$900,000 in tax credits were 
issued.  Ongoing  
Utah Life Science 
and 
Technology 
Tax Credits  Governor's 
Office of 
Economic 
Development  Tax credit  To promote investment in 
the life science and 
technology sector.  Recipients are investors in life 
science and technology 
companies.  Tax credits may not exceed 
$350,000 in any year and tax 
credit cannot be carried 
forward or carried back.  Ongoing   
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of the 
Program  
Utah Technology 
Commercializa
tion & 
Innovation 
Program  Governor's 
Office of 
Economic 
Development  Grants  Provides grants to small 
businesses to accelerate 
the commercialization of 
their innovative 
technologies.   Small businesses that have 
generated no more than 
$500,000 in revenue from 
their technology and raised no 
more than $3 million in 
financing are eligible.  Criteria 
for determining grant 
awardees is based on 
potential economic 
development in Utah; 
company management and 
leadership; strength of 
technology and potential for 
commercialization; size and 
market for proposed 
technology; ability to sell and 
market technology; and 
strength of the company's  
competitive advantage.  Technologies can be awarded 
up to $200,000 in grants over 
the life of the technology.  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 
two years and have at least 
two 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 % 
of the county's average 
annual wage; $1,250 for each 
new job paying 115 % of the 
county's average annual 
wage; $1,500 for each new 
incremental job paying 125 % 
of the county's average 
annual wage.  The amount 
expended in fiscal year 2016 
was approximately $881,200.  Ongoing   
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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 made by a city with 
10,000 or less 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 Ongoing   
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Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
operations of a facility that 
produces energy from 
biomass fuel are exempt from 
sales and use tax.  
Utah Sales and Use 
Tax Exemption 
(59-12-
104(62))  Tax 
Commission  Tax exemption  The objective is to 
encourage research and 
development of coal -to-
liquids, oil shale, or tar 
sands technology within 
the state.  The recipient is the fossil fuel 
industry.  Purchases of tangi ble 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.  Sales to, or by an aircraft 
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 
industry.  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   
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- 322 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 % of local spending, 
capped at $1 million annually.  Ongoing  
Vermont  Vermont 
Training 
Program (VTP)  Vermont 
Agency of 
Commerce 
and 
Community 
Development  Grant  The objective is to 
enhance the skills of the 
Vermont workforce and 
increase productivity of 
Vermont employers.  The VTP is open to all sectors 
of the Vermont economy but 
priority is placed on the 
twelve "Vermont 2020" target 
sectors.  Priority sectors are 
advanced manufacturing, 
financial services, food 
systems, forest products, 
health care, software 
development, biotechnology, 
clean energy, and 
environmental consulting.  Of 
the 55 grant agreements in 
FY2015 and FY2016, 35 grant 
agreements were in the 
advanc ed manufacturing 
sector.  The VTP provides up to 50% 
of the training costs for pre -
employment, new hire, and/or 
incumbent employee training.  
Grants are paid out on a 
reimbursement basis upon 
completion of employee 
training.  In FY 2015 there 
were grant awards of 
$746,064; and in FY 2016 
there were grant awards of 
$1,343,333.   Ongoing  
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   
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- 323 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 are 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 
industr ial, corporate or 
commercial projects, 
education programs not 
intended for rebroadcast, 
adult films, music videos and 
news shows or reports.  The amounts vary.  Ongoing  
Virginia  Commonwealt
h'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 The amounts vary.  Ongoing   
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Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
requirement is $1.5 million 
and the minimum job creation 
requirement is 15 jobs. (4) 
Projects are expected to pay 
at least the loc al prevailing 
average wage or 85% of the 
prevailing average wage in 
above -average unemployment 
and/or above -average poverty 
localities.  
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 o f 
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 th e 
area. Priority will be given to 
loans requiring $10,000 or 
less per permanent job 
creation.  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 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  
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 Recipients are in the 
technology, tourism and 
defense industries.  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   
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- 325 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
expanding operations in a 
zone may receive local 
permit and user fee 
waivers, local tax 
incentives, special zoning 
treatment, or exemption 
from ordinances.  
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 again st 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  
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 The amount of state sales tax 
exempted is the benefit.  Ongoing  
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- 326 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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.  
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 alterna tive 
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 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.   
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- 327 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 productio n 
processes more 
environmentally friendly or 
use fewer natural resources.  
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 pre vailing 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 support levels 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  
Virginia  Major Eligible 
Employer 
Grant (MEE)  Virginia 
Economic 
Development 
Partnership 
(VEDP) and 
Office of the 
Governor  Grant  The objective is to 
encourage significant 
capital investment and job 
creation by Virginia 
manufacturers.  The program targets major 
employers that make a capital 
investment of at leas t $100 
million and create at least 
1,000 new jobs (a minimum 
of 400 jobs if the average pay 
is at least twice the locality's 
prevailing average wage.)  The amount of each MEE 
grant is determined by the 
Secretary of Commerce and 
Trade, based on VEDP's return  
on investment analysis and 
recommendation, and is 
subject to the approval by the 
Governor.  MEE grants are paid 
in five to seven equal annual 
instalments  beginning in the 
third year after the capital 
investment and job creations 
targets are met.  Ongoing   
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- 328 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Virginia  Tobacco 
Region 
Opportunity 
Fund (TROF)  Virginia 
Tobacco 
Region 
Revitalization 
Commission  Grant  The program is intended to 
support the revitalization 
of tobacco dependent 
regions and communities.  
This goal is measured by 
job creation, workforce 
participation rate, wealth, 
diversity of economy and 
taxable assets.  The grants are provided to 
recipients within Virginia's 
tobacco producing region (34 
counties and six cities in  
Southside and Southwest 
Virginia.)  Eligible projects 
must include (1) a minimu m 
private capital investment of 
$1 million within 36 months 
and (2) a minimum of 10 jobs 
created within 36 months (the 
job minimum may be lower if 
the jobs pay much higher 
than the local prevailing wage 
or the jobs are created in a 
locality with a very hig h 
unemployment rate.)  The Commission determines 
the grant amounts based on 
local unemployment rates, 
prevailing wage rates, capital 
investment levels, industry 
type, and other factors as 
determined by the 
Commission.  Ongoing   
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- 329 - 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 1% 
higher than the national 
average for the most recent 
24-month period, or that have 
a per capita income no 
greater than 80 % 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.  Financ e can be provided for 
up to a maximum of 40 % of 
the business project cost or 
$1 million, whichever is less.  
Generally, loans have a 10 -
year maturity.  Ongoing  
Virginia  Commonwealt
h of Virginia 
Sale and Use 
Tax Exemption 
(Form ST -16; Department of 
Taxation  Sales and Use 
Tax Exemption  The objective is to support 
the commercial fishing 
industry and the certain 
private businesses that 
operate watercraft.  Recipients include watermen 
who extract fish, bivalves, or 
crustaceans from waters fo r 
commercial purposes and 
other private businesses that The amount of the benefit is 
equal to the amount of the tax 
that does not have to be paid.  Ongoing   
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- 330 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
§ 58.1 -
609.2.4)  use watercraft to conduct 
their business.  
Washington  Distressed 
Area Business 
and 
Occupational 
Tax Credit  Department of 
Revenue  Tax credit  Under the Revised Code of 
Washington (RCW) 
82.62.030 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 pe r new 
job created by 
manufacturing, research 
and development or 
computer software firms.  This tax break applies to 1) 
Counties: Adams, Asotin, 
Benton, Chelan, Clallam, 
Columbia, Cowlitz, Ferry, 
Franklin, Grant, Grays 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  
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 
buildings and/or 
equipment used in 
manufacturing or research 
and development activities 
in rural countries or 
economically distre ssed 
areas.   This tax break applies to 1) 
Counties:  Adams, Asotin, 
Benton, Chelan, Clallam, 
Columbia, Cowlitz, Ferry, 
Franklin, Grant, Grays Harbor, 
Kittitas, Klickitat, Lewis, 
Mason, Okanogan, Pacific, 
Pend Oreille, Skagit, 
Skamania, Steven, Whitman 
and Y akima;  2) Metropolitan 
Statistical Area:  Whatcom;  
and 3) Community 
Empowerment Zones: 
Bremerton, Tacoma, White 
Center, Yakima, Marysville, 
Snohomish, Sultan, Acme, The amount varies.  Ongoing   
  G/SCM/N/315/USA  
 
- 331 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Deming, Everson, Maple Falls, 
Sumas, Clearwater, Queets 
and Quilcene.  
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 sa les & 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 com mercial charter fishing 
boats.  The amount varies.  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 amou nt 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 shipyards 
building vessels that are 
1,000 tons or more.  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   
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- 332 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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  
Washington  Washington 
State 
Competitivene
ss 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 % of in 
state film related expenditures 
with a $1 million cap per 
production.  Administered by a 
not-for-profit group, 
Washington Film Works.  This 
program is capped at $3.5 
million annually.  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 on 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 b y qualified 
businesses located in a 
rural county or Community 
Empowerment Zone 
(CEZ).  Recipients include businesses 
located in an 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   
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- 333 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Washington  Biofuels 
Production 
Incentive 
(Energy 
Freedom 
Fund)  Department of 
Revenue  Loans and 
grants  This program provides 
low-interest loans for, 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 entities.  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  
Washington  Biofuels 
Property and 
Leasehold Tax 
Exemption  Department of 
Revenue  Tax exemption  This program provides 
property an d leasehold tax 
exemptions on 
investments in buildings, 
equipment and labor for 
the purpose of 
manufacturing biodiesel, 
biodiesel feedstock or 
alcohol fuel.  Recipients are biofuel 
manufacturers.  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  High 
Unemploymen
t County Sales 
& Use Tax 
Deferral/Waiv
er for 
Manufacturing 
Facilities  Washington 
State 
Department o f 
Revenue  Tax deferral  This program grants a 
deferral of sales/use tax 
on purchases of qualifying 
machinery, equipment and 
construction of qualified 
buildings to approved 
businesses that are: (1) 
located in qualifying 
counties or Community 
Empowerment Zones 
(CEZs); and, (2) enga ged 
in any of the following 
activities: 
ŸŸmanufacturing, research 
and development 
laboratories, commercial 
testing facilities of To qualify for the program, 
businesses must: (1) be 
located in a qualified county 
or a CEZ; (2) be engaged in 
manufactu ring activities, the 
conditioning of vegetable 
seeds; or (3) be engaged in 
activities performed by 
research and development 
laboratories, or commercial 
testing laboratories but only 
when the activities performed 
are intended to ultimately 
result in the pro duction of a 
new, different, or useful 
substance or article of 
tangible personal property for The amount varies.  Expires on 
1 July 2020.   
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- 334 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
vegetable seed 
conditioning. The program 
allows for the waiver of 
the deferred sales and/or 
use tax when all program 
requiremen ts have been 
met. Qualifying counties 
are those with an 
unemployment rate that is 
at least 20 % above the 
state average for three 
years.  sale. Eligible businesses also 
must invest in one or both of 
the following activities: (1) 
the construction of new 
structures, or expansion or 
renovation of exist ing 
structures to increase floor 
space or production capacity 
used for the qualifying 
activities; (2) the purchase of 
new industrial and research 
fixtures, equipment, and 
support facilities that are 
integral to the manufacturing 
or research and development  
operation.   
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- 335 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Washington  Reduced 
Business and 
Occupation 
(B&O) Tax 
Rates for 
Timber 
Activities  Washington 
State 
Department of 
Revenue  Tax reduction  This program provides a 
B&O tax reduction for 
certain timber activities.   The tax reduction is for 
eligible business involved in 
manufacturing and processing 
for hire of timber products 
into other timber products or 
timber products into wood 
products. Businesses 
manufacturing (or processing 
for hire) wood products i nto 
other wood products do not 
qualify for this preferred B&O 
tax rate. For example, 
manufacturing wood windows 
from dimensional lumber does 
not qualify for the preferred 
B&O tax rate.  The eligible  
activities include: sales of 
standing timber (that must be  
severed from the land within 
30 months); extracting or 
extracting for hire timber; —
manufacturing or processing 
for hire timber into timber 
products or wood products; 
manufacturing or processing 
for hire timber products into 
other timber products or wood 
products; selling timber at 
wholesale.  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   
  G/SCM/N/315/USA  
 
- 336 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
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 
industry.  The amounts vary.  Ongoing  
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 West Virginia Film 
Office 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 
destination -oriented tourism.  If at least 15 new jobs are 
created, the allowable credit is 
10% of adjusted q ualified 
investment.  If the corporate 
headquarters relocation 
results in 50 or more new 
jobs, the allowable credit is 
50% (or such other allowable 
new jobs percentage) of 
adjusted qualified investment.  Ongoing  
West Virginia  Economic 
Opportunity 
Credit  West Virginia 
Development 
Office  Tax credit  The objective is to 
encourage job creation in 
the state.  Qualified companies are those 
that create jobs within the 
state with those companies 
that pay higher than the 
median wage receiving a 
larger tax credit.  Companies that create at least 
20 new jobs (10 jobs in the 
case of small businesses) as a 
result of their business 
expansion projects can offset 
up to 80% of the corporate 
net income tax and personal 
income tax attributable to the 
qualified investment.  
Compa nies that create higher 
paying jobs can offset up to 
100% of these taxes.  
Companies creating less than 
20/10 new jobs receive a Ongoing   
  G/SCM/N/315/USA  
 
- 337 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
$3000 tax credit for each new 
job.  
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 ar e 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 % (to be 
fixed at closing).  The length of 
the loan will be negotiated on 
each project and will not 
exceed the u seful 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 pr oject is $3 million.  
The maximum participation 
rate for each project is 70 % 
for private sector projects and 
90% for public sector 
projects.  Ongoing  
West Virginia  Five for Ten 
Program  West Virginia 
Development 
Office  Tax credit  This program provides a 
tax credit for companies 
that make a 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  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 
semiconductors that create at 
least 20 new jobs.  Eligible companies receive a 
tax credit to offset 100 % of 
the business and occupation 
tax, business fr anchise tax, 
corporate net income tax, and 
personal income tax on 
certain income for 20 years.  Ongoing   
  G/SCM/N/315/USA  
 
- 338 - 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 
a 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 
Communi ty 
Development 
Block Grant 
Program for 
Blight 
Elimination & 
Brownfield 
Redevelopmen
t Department of 
Administration  Grant  Community Development 
Block Grant (CDBG) 
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 assess ing 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 businesse s 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 % 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   
  G/SCM/N/315/USA  
 
- 339 - 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 projects must 
be approved by the 
municipality's planning 
commission and legislative 
body.  At least 50 % 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 pro ject. 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. This program provides a non -
transferrable tax credit for 
25% of the total amount the 
investor invests and keeps 
invested for three years in a 
qualified company.  Ongoing   
  G/SCM/N/315/USA  
 
- 340 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
To be considered eligible, 
each individual must meet 
accredita tion standards as a 
sophisticated, high -net worth 
person.  
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 % 
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 a 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 used as 
fuel or component of fuel.  Ongoing  
Wisconsin  Small 
Business 
Innovation 
Research -
Small 
Business 
Technology 
Transfer 
(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   
  G/SCM/N/315/USA  
 
- 341 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
Wisconsin  Economic 
Development 
Credit  Department of 
Revenue and 
WEDC  Tax Credit  To promote manufacturing 
and jobs in the state.  The eligible activities that 
could qualify under the 
program include: (1) creating 
and maintaining full -time 
jobs; (2) making a significant 
investment in new equipment, 
machinery, real property, or 
depreciable personal property; 
(3) making significant 
investments in the training or 
re-education of employees for 
the purposes of improving the 
productivity or 
competitiveness of the 
business; or (4) locating or 
retaining corporate 
headquarters in Wisconsin, or 
retaining employees holding 
full-time jobs in Wisco nsin.  This nonrefundable credit may 
be claimed against the 
corporate income and 
franchise tax or against the 
insurance premiums tax.  The 
amount of the credit available 
is limited to $103.2 million 
plus an additional $100 
million.  Unused tax credit 
amounts  may be carried 
forward for up to 15 years.  For the 
taxable 
years 
beginning 
on or after 
1 January 
2016, this 
program 
was 
replaced by 
the 
Business 
Developme
nt Tax 
Credit that 
provides a 
refundable 
tax. 
However, 
the 
Economic 
Developme
nt tax credit 
can be 
carried 
forward for 
up to 15 
years.  
Wisconsin  Business 
Development 
Tax Credit 
(BTC)  Department of 
Revenue and 
WEDC  Tax Credit  The Business Development 
Tax Credit (BTC) Program 
supports job creation, 
capital investment, 
training and the location or 
retention of corporate 
headquarters by providing 
companies with refundable 
tax credits that can help to 
reduce their Wisconsin Evaluation of all BTC 
applications will include, but is 
not limited to, the following 
factors: Whether the project 
might not occur without the 
allocation of tax credits; the 
extent to which the project 
will increase  employment in 
this state; The extent to which 
the project will contribute to 1. Up to 10% of the wages 
the claimant paid to an 
eligible employee in the 
taxable year.  
2. In addition to any amount 
claimed for an eligible 
employee under 1., up to 5% 
of the wages the claimant 
paid to an eligible employee in 
the taxable year if the elig ible Ongoing   
  G/SCM/N/315/USA  
 
- 342 - State  Program 
Title Program 
Authority  Form of 
Subsidy  Policy Objective  To Whom  Amounts  Duration 
of the 
Program  
state i ncome tax liability 
or provide a refund.  the economic growth of this 
state; The extent to which the 
project will increase 
geographic diversity of 
available tax credits 
throughout this state; the 
financial soundness of t he 
business; any previous 
financial assistance that the 
business received from the 
Department of Commerce or 
the Wisconsin Economic 
Development Corporation 
(WEDC).  Businesses that are 
not assisted except in 
extraordinary circumstances 
include, but are not limited to, 
the following: payday loan 
and title loan  
companies; telemarketing, 
other than inbound call 
centers; pawn shops; media 
outlets; retail; farms; primary 
care medical facilities; 
financial  
institutions; and businesses in 
the hospitality industry.  employee is employed in an 
economically distressed area 
as determined by WEDC.  
3. Up to 50% of the claimant's 
training costs to undertake 
activities to enhance an 
eligible employee's general 
knowledge, employability, and 
flexibility in the workplace; to 
develop skills unique to the 
claimant's workplace or 
equipment; or to develop 
skills that will increase the 
quality of the claimant's 
product.  
4. Up to 3% of personal 
property investment and up to 
5% of real property 
investment in a capital 
investment p roject that 
involves a total capital 
investment of at least 
$1,000,000 or, if less than 
$1,000,000, involves a capital 
investment equal to at least 
$10,000 per eligible employee 
employed on the project.  
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 
Improveme nt 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   
  G/SCM/N/315/USA  
 
- 343 - 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 the 
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  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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