G/SCM/N/401/USA  
 
10 Novem ber 2023 
(23-7595) Page: 1/325 
Committee on Subsidies and   
Countervailing Measures  Original:  English  
 
  
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1 OF THE  
GATT  1994 AND ARTICLE  25 OF THE AGREEMENT ON  
SUBSIDIES AND COUNTERVAILING MEASURES  
UNITED STATES 
The following communication , dated and received on 29 September  2023, 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 G ATT 1994 and Article 25 of the Agre ement on Subsidies and Countervailing Measures for the 
2021 and 202 2 fiscal years ( 1 October  2020 through 3 0 September  2022). Information on programs 
granted or maintained at sub -federal levels in the United States is included in Attachment 1.  
As noted in previous notifications from the United States, insofar as the notification obligation is a 
transparency -oriented provision that, pursuant to Article 25.7 of the Subsidies Agreement, carries 
no legal weight as to the actual identification or measur ement of a subsidy, its status as an actionable 
subsidy, or its trade effects, the United States has included certain activities in this notification which 
arguably are not (or are not always) "specific subsidies" within the meaning of the Agreement.  
  G/SCM/N/401/USA  
 
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  Table of Contents  
1  AGRICULTURE  ................................ ................................ ................................ ..............  6 
1.1  Agriculture Income Support and Marketing Assistance for Covered Commodities  ..................  6 
1.2  Other Agricultural Programmes  ................................ ................................ ....................  12 
1.2.1  Expensing of Multi -Period Livestock and Crop Production Costs  ................................ ...... 12 
1.2.2  Treatment of Loans Forgiven Solvent Farmers as if Insolvent  ................................ ........  13 
1.2.3  Capital Gains Treatment of Certain Agricultural Income  ................................ ................  14 
2  ENERGY AND FUELS (ENERGY DEVELOPMENT, STORAGE AND TRANSPORTATION,  
AND OTHER RELATED SECTORS)  ................................ ................................ ....................  14 
2.1  Advanced Research Projects Agency – Energy: Projects  ................................ ..................  14 
2.2  Cybersecurity for Energy Del ivery Systems  ................................ ................................ ... 15 
2.3  Resilient Distribution Systems  ................................ ................................ .....................  16 
2.3.1  Transmission Reliability and Resilience  ................................ ................................ ....... 17 
2.3.2  Transformer Resilience and Adv anced Components  ................................ ......................  18 
2.4  Small Modular Reactor (SMR) Licensing Technical Support  ................................ ...............  19 
2.5  Fuel Cycle Research & Development - Nuclear Energy  ................................ .....................  20 
2.6  Nuclear Energy Enabling Technologies – Nuclear Energy  ................................ ..................  21 
2.7  Reactor Concepts Research, Development and Demonstration – Nuclear Energy  .................  22 
2.8  Renewable Energy Resources  ................................ ................................ ......................  23 
2.9  Energy Conservation Programs – Transportation Sector  ................................ ..................  24 
2.10  Energy Conservation Programs - Building Technologies  ................................ .................  25 
2.11  Energy Conservation – Advanced Manufacturing  ................................ ...........................  26 
2.12  Fossil Energy Research and Developmen t ................................ ................................ .... 27 
2.13  Title 17 Innovative Technology Loan Guarantee Program  ................................ ...............  29 
2.14  Advanced Technology Vehicles Manufacturing Loan Program (ATVM)  ...............................  30 
2.15  Tribal Energy Loan Guarantee Program (TELGP)  ................................ ...........................  31 
2.16  Department of Energy Programs to be Amended or Implemented under the Inflation 
Reduction Act (IRA)  ................................ ................................ ................................ .........  32 
2.17  Department of Energy Programs to be Amended or Implemented under the  
Infrastructure Investment and Jobs Act (IIJA)  ................................ ................................ ...... 32 
3  OTHER ENERGY AND FUELS  ................................ ................................ ........................  34 
3.1  Expensing of Exploration and Development (E&D) Costs for Oil, Gas and other Fuels  ...........  34 
3.2  Excess of Percentage over Cost Depletion for Oil, Gas and Other Fuels  ..............................  35 
3.3  Credit for Producing Oil and Natural Gas from Marginal Wells  ................................ ...........  36 
3.4  Passive Loss Limitation for Working Interests in Oil and Natural Gas Properties ...................  37 
3.5  Capital Gains Treatment of Royalties on Coal  ................................ ................................ . 37 
3.6  Second Generation Biofuel Producer Credit  ................................ ................................ .... 38 
3.7  Biodiesel and Renewable Diesel Credit  ................................ ................................ ..........  39 
3.8  Alternative Fuel Mixture Credit  ................................ ................................ ....................  40 
3.9  Sustainable Aviation Fuel Credit  ................................ ................................ ...................  41 G/SCM/N/401/USA  
 
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  3.10  Clean Fuel Production  Credit  ................................ ................................ ......................  42 
3.11  Clean Hydrogen Production Credit  ................................ ................................ ..............  42 
3.12  Credits for Investment in Advanced Coal Facilities and Advanced Gasification Facilities  ...... 43 
3.13  Advanced Energy Property Credit  ................................ ................................ ...............  44 
3.14  Two-year Amortization of Geological and Geophysical Expenditures  ................................ . 45 
3.15  Renewable Energy Production Credit  ................................ ................................ ...........  46 
3.16  Energy Investment Credit  ................................ ................................ .........................  47 
3.17  Zero-Emission Nuclear Power Production Credit  ................................ ............................  49 
3.18  Reduced Tax Rate for Nuclear Decommissioning Funds  ................................ ..................  49 
3.19  Credit for Holding New Clean Renewable Energy Bonds  ................................ .................  50 
3.20  Credit for Holding Qualified Energy C onservation Bonds  ................................ .................  51 
3.21  Carbon Oxide Sequestration Credit  ................................ ................................ .............  52 
3.22  Enhanced Oil Recovery (EOR) Credit  ................................ ................................ ...........  53 
3.23  Deduction for Tertiary Injectants  ................................ ................................ ................  54 
3.24  Advanced Manufacturing Production Credit  ................................ ................................ .. 55 
3.25  Clean Vehicle Credit  ................................ ................................ ................................ . 55 
3.26  Commercial Clean Vehicle Credit  ................................ ................................ ................  57 
3.27  Alternative Fuel Refueling Property Credit  ................................ ................................ .... 57 
4  SEMICONDUCTO RS ................................ ................................ ................................ ..... 58 
4.1  Advanced Manufacturing Investment Credit  ................................ ................................ ... 58 
4.2  CHIPS Incentives Program  ................................ ................................ ..........................  59 
4.3  CHIPS R&D Programs  ................................ ................................ ................................ . 60 
5  FISHERIES  ................................ ................................ ................................ .................  61 
5.1  Columbia River Fishery Development Program (Mitchell Act)  ................................ ............  61 
5.2  Finance Program (FFP)  ................................ ................................ ...............................  62 
5.3  Saltonstall -Kennedy (S -K) Research and Development Program Annual Grant  
Competition: Fisheries Research And Development  ................................ ...............................  63 
5.4  Capital Construction Fund (CCF)  ................................ ................................ ..................  64 
5.5  Bycatch Reduction Engineering Program (BREP)  ................................ .............................  65 
5.6  The Vessel Monitoring System (VMS) Reimbursement Program  ................................ ........  66 
5.7  Fishing Capacity Reduction Loan Program  ................................ ................................ ..... 67 
5.8  Fishery Disaster Assistance Program  ................................ ................................ ............  68 
6  LUMBER AND TIMBER  ................................ ................................ ................................ . 69 
6.1  Capital Gains Treatment of Certain Timber Income  ................................ .........................  69 
6.2  Expensing of Multi -Period Timber Growing Costs  ................................ ............................  70 
6.3  Expensing and Seven -Year Amortization for Reforestation Expenditures  ............................  70 
7  MEDICAL  ................................ ................................ ................................ ....................  71 
7.1  The Office of Nuclear Physics, Isotope Development and Production for Research and 
Applications Program  ................................ ................................ ................................ ........  71 
7.2  Orphan Drug Tax Credit  ................................ ................................ .............................  72 G/SCM/N/401/USA  
 
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  8  METALS, MINERALS AND EXTRACTION (NON -FUEL)  ................................ ..................  73 
8.1  Excess of Percentage Over Cost Depletion for Non -Fuel Minerals  ................................ ...... 73 
8.2  Expensing of Exploration and Development Costs for Non -Fuel Minerals  ............................  74 
9  SHIPYARDS  ................................ ................................ ................................ ................  75 
9.1  Assistance to Small Shipyards Grant Program  ................................ ................................  75 
10  REGIONAL PROGRAMS  ................................ ................................ .............................  76 
10.1  Empowerment Zones ................................ ................................ ................................  76 
10.2  New Markets Tax Credit  ................................ ................................ ............................  77 
10.3  Opportunity Zones  ................................ ................................ ................................ ... 78 
ATTACHMENT 1  ................................ ................................ ................................ ..............  79 
Sub–Federal Level Programs ................................ ................................ ..............................  79 
Alabama  ................................ ................................ ................................ .........................  79 
Alaska  ................................ ................................ ................................ ............................  86 
Arizona  ................................ ................................ ................................ ..........................  93 
Arkansas  ................................ ................................ ................................ ........................  98 
California  ................................ ................................ ................................ ......................  105  
Colorado  ................................ ................................ ................................ .......................  110  
Connecticut  ................................ ................................ ................................ ...................  114  
Delaware  ................................ ................................ ................................ ......................  124  
District of Columbia  ................................ ................................ ................................ ........  127 
Florida  ................................ ................................ ................................ .........................  129  
Georgia  ................................ ................................ ................................ ........................  136  
Hawaii  ................................ ................................ ................................ ..........................  140  
Idaho  ................................ ................................ ................................ ...........................  141  
Illinois  ................................ ................................ ................................ ..........................  142  
Indiana  ................................ ................................ ................................ ........................  150  
Iowa ................................ ................................ ................................ ............................  157  
Kansas  ................................ ................................ ................................ .........................  161  
Kentucky  ................................ ................................ ................................ ......................  161  
Louisiana  ................................ ................................ ................................ ......................  169  
Maine  ................................ ................................ ................................ ...........................  177  
Maryland  ................................ ................................ ................................ ......................  183  
Massachusetts  ................................ ................................ ................................ ...............  198  
Michigan  ................................ ................................ ................................ .......................  201  
Minnesota  ................................ ................................ ................................ .....................  205  
Mississippi  ................................ ................................ ................................ ....................  208  
Missouri ................................ ................................ ................................ ........................  211  
Montana  ................................ ................................ ................................ .......................  213  
Nebraska  ................................ ................................ ................................ ......................  215  G/SCM/N/401/USA  
 
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  Nevada  ................................ ................................ ................................ ........................  219  
New Hampshire  ................................ ................................ ................................ .............  224  
New Jersey  ................................ ................................ ................................ ...................  225  
New Mexico  ................................ ................................ ................................ ..................  230  
New York  ................................ ................................ ................................ ......................  233  
North Carolina  ................................ ................................ ................................ ...............  245  
North Dakota  ................................ ................................ ................................ ................  252  
Ohio ................................ ................................ ................................ ............................  256  
Oklahoma  ................................ ................................ ................................ .....................  260  
Oregon  ................................ ................................ ................................ .........................  270  
Pennsylvania  ................................ ................................ ................................ .................  271  
Puerto Rico  ................................ ................................ ................................ ...................  275  
Rhode Island  ................................ ................................ ................................ .................  283  
South Carolina  ................................ ................................ ................................ ..............  285  
South Dakota  ................................ ................................ ................................ ................  288  
Tennessee  ................................ ................................ ................................ ....................  290  
Texas  ................................ ................................ ................................ ...........................  293  
Utah ................................ ................................ ................................ ............................  298  
Vermont  ................................ ................................ ................................ .......................  302  
Virginia  ................................ ................................ ................................ ........................  302  
Washington  ................................ ................................ ................................ ...................  310  
West Virginia  ................................ ................................ ................................ .................  314  
Wisconsin  ................................ ................................ ................................ .....................  317  
Wyoming  ................................ ................................ ................................ ......................  321  
 
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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 2021 and 2022.  
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 commodit ies. 
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 Agri culture Improvement Act of 2018 
(Pub. L.115-334) (2018 Farm Act), enacted 2 0 December  2018, which supersedes the Agricultural 
Act of 2014 as the authorizing legislation for most commodity and standing disaster programs 
beginning in FY 2019.  
4. To whom and how is assistance provided  
(a) Price Loss Coverage (PLC)  
The 2018 Farm Act reauthorized the Price Loss Coverage (PLC) program, which provides payments 
on a share of historical base acres and yields when the national price as defined in legislation is less 
than the statutory effective reference price for that commodity . Payments are tied to historical base 
acres and historical yields without any requirement to produce . Payments are triggered by current 
prices but decoupled from production . Payments, if triggered , are made on 8 5% of base acres 
multiplied by payment yields of the covered commodity . The covered commodity base includes 
wheat, feed grains, soybeans, peanuts, other oilseeds, rice, seed cotton, and pulses . PLC payments 
are made no earlier than 1 October  after the end of the applicable marketing year for the covered 
commodity . As in the 2014 Act, producers elect to participate in either PLC or Agriculture Risk 
Coverage programs , but the 2018  Farm Act allows them to change their program elections annually 
beginning in crop year 2021.  
Total expenditures by fiscal year:  
FY 2021 – $5.0 billion  
FY 2022 – $2.1 billion  
(b) Agriculture Risk Coverage (ARC)  
The 2018 Farm Act reauthorized the Agricultural Risk Coverage (ARC) program, which 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, and payments are tied to historical base 
acres . 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 . Payments, if triggered, 
are made on 8 5% of base acres of the cov ered 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 the 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 whea t, feed grains, soybeans, 
peanuts, other oilseeds, rice, seed cotton, and pulses . ARC payments are made no earlier than 
1 October after the end of the applicable marketing year for the covered commodity . As described G/SCM/N/401/USA  
 
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  above, producers elect to participate i n either ARC or PLC, but the 2018 Act allows them to change 
their program elections annually beginning in crop year 2021.  
Total expenditures by fiscal year:  
FY 2021 – $1.3 billion  
FY 2022 – $97 million  
(c) Dairy Margin Coverage (DMC)  
The 2018 Farm Act replaced  the Margin Protection Program for Dairy Producers (MPP) with a similar 
program, Dairy Margin Coverage (DMC), effective through 2023 . Like MPP, DMC is a risk 
management program that provides payments to participating dairy producers on enrolled average 
historical production when the difference (margin) between the U.S. all -milk price and the national 
average feed cost (as calculated by a statutory formula) falls below a certain dollar amount selected 
by the producer . Catastrophic coverage is available at th e cost of an annual $100 administrative fee 
and provides payments when the margin is less than $4.00 per  hundred weight (cwt) . Producers may 
also purchase buy -up coverage, ranging from $4.00 to $9.50 per cwt (Tier 1 for enrolled historical 
production up to 5,000  hundred weight) and $4.00 to $8.00 per cwt (Tier 2 for enrolled historical 
production above 5,000  hundred weight), at premium rates that vary with the level of coverage . 
Under DMC, an operation that enrols in the program must remain in the program thro ugh 2023, 
although there is annual flexibility to modify coverage levels.  
Net expenditures by fiscal year:  
FY 2021 : $773 million  
FY 2022 : $391 million  
(d) The Milk Donation Reimbursement Program (MDRP)  
The 2018 Farm Act authorized the Milk Donation Reimbursement Program (MDRP), which reimburses 
fluid milk processors for costs incurred in donating fluid beverage milk to low income groups . Eligible 
dairy organizations must partner with an eligible non -profit distributing organization to participate 
in the programme.  
Total expenditures by fiscal year:  
FY 2021 – $0.6 million  
FY 2022 – $0.3 million  
(e) Non-recourse Marketing Assistance Loans and Loan Deficiency Payments (LDPs) for Wheat, 
Feed Grains, Upland Cotton, ELS Cotton (recourse only), Rice, Peanuts, Oi lseeds, Wool, 
Mohair, Honey, and Pulses.  
The 2018 Farm Act reauthorized Non -recourse Marketing Assistance Loans and Loan Deficiency 
Payments (LDP) with no changes except for an increase in the loan rates for most covered 
commodities (the exceptions are pea nuts, other oilseeds, wool, mohair, and honey) and an 
adjustment in the loan rate for upland cotton . The upland cotton loan rate has been updated by 
adjusting the lower bound rate so that it cannot fall below 9 8% of the preceding year 's loan rate for 
the base quality of upland cotton.  
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 am ount 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 (marketing loan gain) . Producers who choose not to take out a loan can receive a loan 
deficiency payment equivalent to the value of a marketing loan gain . Loan rates are fixed in the 
legislation.  G/SCM/N/401/USA  
 
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  Total expenditures by fiscal year (combined marketi ng loan gains, loan deficiency payments, and 
certificate exchange gains):  
FY 2021 – $13 million  
FY 2022 – $5 million  
Price Support for Sugar  
(f) Sugar  
The 2018 Farm Act reauthorized the non -recourse marketing loan program for sugar with a minor 
adjustment to loan rates . Loans are taken for a maximum term of nine 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 is transferre d to the Commodity Credit 
Corporation  (CCC).  
The national loan rate for raw cane sugar is : 19.75 cents/pound . The national loan rate for refined 
beet sugar is : 25.37 cents/pound.  
Total net expenditures by fiscal year:  
FY 2021 – $0 million  
FY 2022 – $0 million 
Other Commodity Products  
(g) Special Competitiveness Program for Extra -Long Staple (ELS) Cotton  
The 2018 Farm Act reauthorized the Special Competitiveness Program for ELS Cotton, which makes 
payments to domestic users and exporters when the world market pr ice is below the U.S. price for 
four consecutive weeks and the lowest -priced competing ELS cotton is less than 11 3% of ELS loan 
rate. 
Total expenditures by fiscal year:  
FY 2021 – $7 million  
FY 2022 – $0 million  
(h) Economic Adjustment Assistance for Textile Mills  
The 2018 Farm Act reauthorized economic adjustment assistance payments to domestic users of 
upland cotton (formerly known as Economic Adjustment Assistance for Users of Upland Cotton) for 
all documented uses of upland cotton on a monthly basi s, regardless of the origin of the upland 
cotton . The payments are set at $0.03 per pound.  
Total expenditures by fiscal year:  
FY 2021 – $34 million  
FY 2022 – $34 million  
Disaster, Emergency, and Risk Management Assistance for Agricultural Producers  
(i) Standing disaster assistance programs  
The 2018 Farm Act reauthorized the standing disaster assistance programs for livestock and nursery 
sectors . The programs provide disaster assistance payments to producers of eligible commodities in 
counties d eclared 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 5 0% 
in a calendar year . The programs cover losses incurred as result of a disa ster, adverse weather, or 
other environmental conditions.  G/SCM/N/401/USA  
 
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  The Livestock Indemnity Program (LIP) provides payments to eligible producers for livestock death 
losses in excess of normal mortality due to adverse weather, attack by protected predators, and 
certain diseases, and for livestock sold at a reduced price because of injury from an eligible loss 
condition . Indemnity payment rate is 7 5% of market value of applicable livestock, as determined by 
the Secretary of Agriculture.  
Total expenditures by fiscal ye ar: 
FY 2021 – $18 million  
FY 2022 – $22 million  
Livestock 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 r esult of fire are also eligible for assistance . Payment rates are based on monthly 
feed costs.  
Total expenditures by fiscal year:  
FY 2021 – $547 million  
FY 2022 – $1.2 billion  
The 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 Disa ster Program.  
Total expenditures by fiscal year:  
FY 2021 – $77 million  
FY 2022 – $249 million  
The Tree Assistance Program (TAP) provides assistance to eligible orchardists and nursery tree 
growers to replant or rehabilitate eligible trees, bushes, and vines lost by natural disasters . 
Assistance includes reimbursement of 6 5% of the cost of replanting trees that have suffered more 
than a 1 5% mortality loss and reimbursement of 5 0% of the cost of salvaging damaged trees and 
preparing land to replant trees . The 2018 Farm Act increased the reimbursement rate to 7 5% for 
beginning or veteran farmers or ranchers.  
Total expenditures by fiscal year:  
FY 2021 – $10 million  
FY 2022 – $11 million  
(j) Risk management programs  
Non-insured Crop Disaster Assistance Program (N AP) 
The 2018 Farm Act reauthorized the Non -insured Crop Disaster Assistance Program (NAP), which 
provides coverage to producers of crops not currently insurable . The program covers losses above 
50%, paid at 5 5% of market price . Eligible producers pay an ad ministrative fee to participate . Eligible 
producers also have the option of buying higher coverage for a premium, up to 6 5% of losses and 
100% of market price.  
Total expenditures by fiscal year:  
FY 2021 – $173 million  
FY 2022 – $237 million  G/SCM/N/401/USA  
 
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  Crop Insurance  
The Federal Crop Insurance Program (FCIP) indemnifies producers against losses in yield, crop 
revenue, margin, whole farm revenue, and other types of losses . FCIP is permanently authorized 
under the Agricultural Adjustment Act of 1938 (7 U.S.C. 1 281) and the Federal Crop Insurance 
Act of 1980 (7 U.S.C. 1505) . The 2018 Farm Act continues programs established in the 2014 Farm 
Act, including the Supplemental Coverage Option (SCO) and Stacked Income Protection Plan (STAX), 
and introduces limited chang es to existing FCIP products and policies, primarily aimed at expanding 
coverage for existing and new insurance product offerings.  
The benefit amounts reported below are the premium subsidies on policies purchased by producers:  
FY 2021 – $8.8 billion  
FY 20 22 – $11.9  billion  
(k) Ad hoc disaster assistance  
Wildfires and Hurricanes Indemnity Program (WHIP)  
Under the Bipartisan Budget Act of 2018, WHIP payments were provided to agricultural producers 
to offset losses from hurricanes and wildfires during 2017 . Eligible wildfire losses included losses due 
to fire, mudslides, and heavy smoke . Hurricane losses, including losses from related conditions such 
as excessive rain and flooding, were automatically eligible if they occurred in counties with qualifying 
Presidenti al Emergency Disaster Declaration or Secretarial Disaster designation . Eligible 
commodities included crops, trees, bushes, and vines . Compensation was based on individual losses 
and calculated based on the expected value of the lost crop, the value of the crop harvested, 
insurance coverage, and insurance payments received . Producers with crop insurance or non -insured 
crop disaster assistance program (NAP) coverage were eligible for higher loss compensation than 
those who were uninsured . Producers receiving WHIP payments were required to purchase crop 
insurance, or NAP if crop insurance was not available, for the next two years after payments were 
received . Total compensation was not to exceed 8 5% of the value of losses.  
In addition to WHIP, USDA provided a g rant to the State of Florida to reimburse citrus producers for 
the cost of buying and planting replacement trees, including resetting and grove rehabilitation, and 
for repair of damages to irrigation systems and for losses resulting from damage caused by t he 
2017 hurricanes.  
In 2019, the Wildfires and Hurricanes Indemnity Program Plus (WHIP+) was developed to implement 
disaster provisions in the Additional Supplemental Appropriations for Disaster Relief Act of 2019 . 
WHIP+ provided payments to agricultural producers for crop, tree, bush, and vine losses related to 
the consequences of hurricanes, floods, tornados, typhoons, volcanic activity, snowstorms, extreme 
drought, excess moisture, and wildfires that occurred in 2018 and 2019 . WHIP+ funding  authorities 
also provided assistance, including through State grants, to compensate producers for other 
production and storage losses in 2018 and 2019, as well as payments related to prevented planting 
in 2019 and quality losses in 2018 and 2019 under the  Quality Loss Adjustment program.  
Total expenditures by fiscal year:  
FY 2021 - $2 billion  
FY 2022 - $207 million  
Emergency Relief Program (ERP) and Emergency Livestock Relief Program (ELRP) . 
Under the Extending Government Funding and Delivering Emergency Assistance Act of 2021 
(Pub. L. 117-43), ERP payments were provided to help offset losses to crops, trees, and vines due 
to a qualifying natural disaster event in calendar years 2020 and 2021, while ELRP payments were 
provided to livestock produc ers who faced increased supplemental feed costs as a result of forage 
losses due to a qualifying drought or wildfire in calendar year 2021 . All producers who received a 
payment under ERP are required to purchase crop insurance, or NAP coverage where crop i nsurance 
is not available, in the next two crop years.  G/SCM/N/401/USA  
 
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  Total expenditures by fiscal year:  
FY 2021 : $0 billion  
FY 2022 : $7.6 billion  
(l) Ad hoc emergency assistance programs  
Market Facilitation Program (MFP)  
Using Commodity Credit Corporation (CCC) Charter Act authorities, MFP provided direct payments 
in 2018 and 2019 to producers of commodities impacted by retaliatory tariffs resulting in the loss of 
traditional export markets . Commodities eligible for 2018 MFP were : almonds, fresh sweet cherries, 
corn, cotton,  milk, hogs, soybeans, sorghum, and wheat . Payments were made using 
commodity -specific payment rates that were paid on actual production . In the case of milk and hogs, 
payments were made on production (milk) or inventories (hogs) during a specified period.  
In 2019, MFP covered hogs and milk, specialty crops (fresh sweet cherries, cranberries, table grapes, 
ginseng, and tree nuts) and non -specialty crops . MFP payments for non -specialty crops were made 
based on a county -level payment rate that applied to plan ted acres of all eligible non -specialty crops 
(alfalfa hay, barley, canola, corn, crambe, dried beans, dry peas, extra -long staple cotton, flaxseed, 
lentils, long grain and medium grain rice, millet, mustard seed, oats, peanuts, rapeseed, rye, 
safflower, s esame seed, small and large chickpeas, sorghum, soybeans, sunflower seed, temperate 
japonica rice, triticale, upland cotton, and wheat) . Tree nuts were included at a single rate for eligible 
tree nuts (almonds, hazelnuts, macadamia nuts, pecans, pistachios, and walnuts) . 
Total expenditures by fiscal year:  
FY 2021 – $38 million  
FY 2022 – $0 million  
Coronavirus Food Assistance Program (CFAP)  
CFAP provides financial assistance to producers of a broad range of agricultural products, including 
row and specialty crops, livestock, poultry, dairy, aquaculture, and other commodities, for which 
commodity prices and/or market supply chains were negatively impacted by the COVID -19 
pandemic . This program was authorized and funded by the Coronavirus Aid, Relief,  and Economic 
Security Act (CARES) and Commodity Credit Corporation (CCC) Charter Act authorities . Payments 
were made on a percentage of total production, acreage, realized losses, sales, or crop or animal 
inventories, as specified in regulation.  
 FY 2021 - $18.3  billion  
 FY 2022 - $31.3  million  
Other Programs Administered by the U.S. Department of Agriculture  
(m) Grazing Livestock on Federal Land  
Net budget outlays (minus producer fees) for livestock grazing on public range land in 16 Western 
States:  
FY 2021 – $29 million  
FY 2022 – $33 million  
(n) Reimbursement Transportation Cost Payment Program for Geographically Disadvantaged 
Farmers and Ranchers (RTCP)  
The 2018 Farm Act reauthorized the Reimbursement Transportation Cost Payment Program for 
Geographically Disadvantaged Farmers and Ranchers (RTCP) to reimburse geographically 
disadvantaged producers with grants for a portion of the cost to transport agricultural commodities 
or inputs used to produce an agricultural commodity.  G/SCM/N/401/USA  
 
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  FY 2021 – $2 million  
FY 2022 – $2 million  
(o) Biorefinery, Renewable Chemical, and Biobased Product Manufacturing Assistance Program 
(Biorefinery Assistance Program)  
The 2018 Farm Act reauthorized the Biorefinery Assistance Program and expanded the definition of 
"eligible technologies" to inc lude technologies that produce one or more or a combination of 
advanced biofuels, renewable chemicals, or biobased products . The program provides loan 
guarantees up to $250,000 to fund the development, construction, and retrofitting of commercial 
scale bio refineries to convert renewable chemicals and other biobased outputs into end -user 
products.  
FY 2021 – $35 million  
FY 2022 – $0 million  
(p) Repowering Assistance Program  
The 2018 Farm Act repealed the Repowering Assistance Program.  
(q) Rural Energy for America Program (REAP)  
The Rural Energy for America Program (REAP) provides direct loans, loan guarantees, and grants to 
farmers, ranchers, and small rural businesses to purchase renewable energy systems and make 
energy efficiency improvements . Reauthorize d under the 2018 Farm Act ( Pub. L. 115-334).  
FY 2020 : $43 million  
FY 2021 : $41 million  
5. Duration  
The policies described were generally in effect for fiscal years 2021 -2022. However, not all policies 
or programs were in effect, nor were payments necessarily made under the relevant policies or 
programs for both years.  
6. Trade effects  
It is difficult to determine to what extent, if any, these programs have affected trade, given the 
existence of other policy instruments that affect agricultural trade.  
1.2  Other Agricultural Programmes1 
1.2.1   Expensing of Multi -Period Livestock and Crop Production Costs  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
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.  
 
1 All the programmes in this section are tax -related, authorized under the U.S. Internal Revenue Code.  G/SCM/N/401/USA  
 
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  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 $ 320 million  in fiscal year 2021 and $260 million  in fiscal year 2022. 
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.  
1.2.2   Treatment of Loans Forgiven Solvent Farmers as if Insolvent  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 202 2. 
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 ga in (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 basis and the amount of forgiveness exceeds his basis on the property, 
the excess forgivene ss 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 5 0% 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 $50  million  in fiscal year 2021 and $ 60 million  in fiscal year 2022. 
7. Duration  
Indefinite.  G/SCM/N/401/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 this provision.  
1.2.3   Capital Gains Treatment of Certain Agricultural Income  
1. Period covered by the notif ication  
The period covered is fiscal  years 2021 and 2022. 
2. Policy objective and/or purpose  
To ensure that when farmland is sold, any immature, unharvested crops growing on the land are 
treated for tax purposes as part of the land and not as personal propert y ready for sale to customers.  
3. Background and authority  
Section 1231 of the Internal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Certain agricultural income, which would normally be taxed as ordinary income, such as receipts 
from the sale of unharvested crops sold together with farmland, can be treated as capital gains, 
which are generally taxed at a lower rate.  
6. Amount  
The revenue loss was $1, 370 million  in fiscal year 2021 and $1, 500 million  in fiscal year 2022. 
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 (ENERGY DEVELOPMENT, STORAGE AND TRANSPORTATION, AND 
OTHER RELATED SECTORS)2 
2.1  Advanced Research Projects Agency – Energy : Project s 
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
 
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 some funding levels 
for DOE programs  in subsidy notifications (prior to 2015) were overstated, as they often represented the total 
budget for the offices administering the programs, as shown in DOE’s fiscal year budget documents, and did 
not isolate the subsidy portion of program spending. T he budget numbers for the DOE programs in this 
notification cover just those activities for which there is cost -sharing research with a private sector partner.  G/SCM/N/401/USA  
 
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  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, and 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:  
• Pub. L. 95-91, "Department of Energy Organization Act" (1977)  
• Pub. L. 109-58, "Energy Policy Act of 2005"  
• Pub. L. 110-69, "America COMPETES Act of 2007"  
• Pub. L. 111-358, "America COMPETES Reauthorization Act of 2010"  
• Pub. L. 116-260, Section 10001, "Consolidated Appropriations Act, 2021" ARPA -E 
Amendments  
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).  
5. To whom and how assistance is provided  
Participation in the program is determined through various competitive procedures, w hich are open 
to all eligible private parties , generally including universities, national laboratories, individuals and 
the private sector . 
6. Amount  
Total ARPA -E funding obligated from the identified fiscal year's appropriations, and during the 
identified fi scal year, was as follows (approximate dollars in  million s). 
7. Duration  
ARPA -E Projects 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.  
2.2  Cybersecurity for Energy Delivery Systems  
1. Period  covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
To reduce the risk of energy disruptions due to cyber events by focusing on : (1) enhancing the speed 
and effectiveness of threat and vulnerability information sharing, including bi -directional  FY 2021  FY 2022  
ARPA -E $230.4  $303.8  G/SCM/N/401/USA  
 
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  machine -to-machine information sharing ; and (2) accelerating game -changing R&D to mitigate 
cyber incidents 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 (DOE) Office of Cybersecurity, Energy 
Security, and Emergency Response (CESER) . Legislative authority is derived from:  
• Pub. L. 95–91, "Department of Energy Organization Act", 1977  
• Pub. L. 109-58, "Energy Policy Act of 2005"  
• Pub. L. 110-140, "Energy Independence and Security Act, 2007"  
• Pub. L. 114-94, "Fixing America's Surface Transportation Act", 2015  
4. Form 
CESER funding is awarde d to private -sector recipients through competitive financial assistance 
opportunities . Private -sector recipients contribute matching funding at 20 -50%, or more, of the 
overall award.  
5. To whom and how assistance is provided  
Participation in the program is de termined through various competitive procedures, which are open 
to all eligible private parties.  
6. Amount  
Total CESER funding obligated during the identified fiscal year was as follows (approximate dollars 
in million s for appropriation year only):  
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  Resilient Distribution Systems  
1. Period covered by the notification  
The period covered is fiscal years 2019 and 2022.  
2. Policy objective a nd/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 investments to improve relia bility, resiliency, faster outage recovery, and 
operational efficiency, building upon previous and ongoing grid modernization efforts.   FY 2020  FY 2022  
Cybersecurity for Energy Delivery Systems  $1.5 $18 G/SCM/N/401/USA  
 
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  3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of Electricity (OE) . 
Legislative authority is derived from:  
• Pub. L. 95–91, "Department of Energy Organization Act", 1977  
• Pub. L. 109-58, "Energy Policy Act of 2005"  
• Pub. L. 110-140, "Energy Independence and Security Act, 2007"  
• Pub. L. 114-94, "Fixing America's Surface Transportat ion Act", 2015  
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.  
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 dollar s 
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.  
2.3.1   Transmission Reliability and Resilience  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
Focus on ensuring the reliability and resilience of the U.S. electric grid through early -stage and 
foundational R&D on measurement and control of the electricity system, sensors and data analytics, 
and risk assessment to addr ess challenges across integrated energy systems.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of Electricity (OE) . 
Legislative authority is derived from:  
• Pub. L. 95–91, "Department of Energy Organization Act", 1977  
• Pub. L. 109-58, "Energy Policy Act of 2005"   FY 2021  FY 2022  
Resilient Distribution Systems  $0.4 $2.33  G/SCM/N/401/USA  
 
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  • Pub. L. 110-140, "Energy Independence and Security Act, 2007"  
• Pub. 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 . Private -sector recipients contribute matching funding at 20 -50%, or more, of the 
overall award.  
5. To whom and how assistance is provided  
Participation in the program is determined through various competitive pr ocedures, 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.  
2.3.2   Transformer Resilience and Advanced Components  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
Ensure the electric grid remains reliable and resilient through development of next -generation 
transmission and distribution hardware and components that can withstand physical and 
cyber -threats, facilitate rapid recovery and restoration, and provide new capabilities that meet future 
grid requirements . Focus on improvements in materials, new designs, and embedded intelligence to 
enhance equipment performance, including reliability and resilience.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Offi ce of Electricity (OE) . 
Legislative authority is derived from:  
• Pub. L. 95–91, "Department of Energy Organization Act", 1977  
• Pub. L. 109-58, "Energy Policy Act of 2005"  
• Pub. L. 110-140, "Energy Independence and Security Act, 2007"  
• Pub. L. 114-94, "Fixing Am erica's Surface Transportation Act", 2015   FY 2021  FY 2022  
Transmission Reliability and Resilience  $0 $0.1 G/SCM/N/401/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.  
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 (appro ximate 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. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
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 through 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 (DOE) Office of Nuclear Energy (NE) . 
Legislative authority is derived from:  
• Pub. L. 115-31, Consolidated Appropriations Act, 2017  
• Pub. L. 115-141, Consolidated Appropriations Act, 2018  
• Pub. L. 116-6, Consolidated Appropriations Act, 2019  
• Pub. L. 116-94 Further Consolidated Appropriations Act, 2020  
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.   FY 2021  FY 2022  
Transformer Resilience and Advanced Components  $0 $0 G/SCM/N/401/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 priva te 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  million s): 
7. Duration  
The SMR Licensing Technical Support program was completed 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 res ult from this program.  
2.5  Fuel Cycle Research & Development - Nuclear Energy  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
The Fuel Cycle Research 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 approac h to foster innovative, transformational technology solutions to 
achieve this mission . Advancements in fuel cycle technologies and solutions support the enhanced 
availability, affordability, safety, and security of nuclear -generated electricity in the Unit ed 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:  
• Pub. L. 115-31, Consolidated Appropriations Act, 2017  
• Pub. L. 115-141, Consolidated A ppropriations Act, 2018  
• Pub. L. 116-6, Consolidated Appropriations Act, 2019  
• Pub. L. 116-94, Further Consolidation Appropriations Act, 2020  
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.  
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.   FY 2021  FY 2022  
SMR Licensing Technical Support  $0 $0 G/SCM/N/401/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  million s): 
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 as sisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.6  Nuclear Energy Enabling Technologies – Nuclear Energy  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022.  
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 technologies . 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 advanced tools to better 
understand  the behaviour 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) . 
Legislative authority is derived from:  
• Pub. L. 115-31, Consolidated Appropriations Act, 2017  
• Pub. L. 115-141, Consolidated Appropriations Act, 2018  
• Pub. L. 116-6, Consolidated Appropriations Act, 2019  
• Pub. L. 116-94, Further Consolidation Appropriations Act, 2020  
4. Form 
NE funding is awarde d to private -sector recipients through competitive financial assistance 
opportunities . This does not include NE funding awarded to DOE laboratories, other government 
agencies, universities, non -profit organizations, support contractors, or management and o perations 
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 d etermined through various competitive procedures, which are open 
to all eligible private parties.   FY 2021  FY 2022  
Fuel Cycle R&D  $70.3  $83.8  G/SCM/N/401/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 Nuclear Energy Enabling Technologies subprograms are not subject to any fixed completion 
date. Their continuation is contingent upon ongoing annual appropriations and authorizations by 
Congress.  
8. Trade Effects  
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.7  Reactor Concepts Research, De velopment and Demonstration – Nuclear Energy  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
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 system s across reactor technology 
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 progr am is administered by the Department of Energy's (DOE) Office of Nuclear Energy (NE) . 
Legislative authority is derived from:  
• Pub. L. 115-31, Consolidated Appropriations Act, 2017  
• Pub. L. 115-141, Consolidated Appropriations Act, 2018  
• Pub. L. 116-6, Consolidated Appropriations Act, 2019  
• Pub. L. 116-94, Further Consolidation Appropriations Act, 2020  
4. Form 
NE funding is awarded to private -sector recipients through competitive financial assistance 
opportunities . Private -sector recipients contribute matchi ng funding at 20 -50%, or greater, of the 
NE funding levels.  
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.   FY 2021  FY 2022  
Nuclear Energy Enabling Technologies  $12.4  $21 G/SCM/N/401/USA  
 
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  6. Amount  
Total NE funding ob ligated from the identified fiscal year's appropriations, and during the identified 
fiscal year, was as follows (approximate dollars in  million s): 
7. Duration  
The Reactor Concepts Research, Development and Demonstration subprograms are not subject to 
any fixed completion date . Their continuation is contingent upon ongoing annual appropriations and 
authorizations by Congress.  
8. Trade Effects  
In light of the scope and n ature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from these programs.  
2.8  Renewable Energy Resources  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
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 administered by the Department of Energy's (DOE) Office of Energy Efficiency and 
Renewable Energy (EERE) . Legislative authority is derived from:  
• Pub. L. 93-409, "Solar Heating and Cooling Demonstration Act of 1974"  
• Pub. L. 93-410, "Geothermal Energy Research, Development and Demonstration 
Act of 1974"  
• Pub. L. 94-163, "Energy Policy and Conservation Act" (EPCA) (1975)  
• Pub. L. 94-385, "Energy Conservation and Product Act" (ECPA) (1976)  
• Pub. L. 95-91, "Department of Ene rgy Organization Act" (1977)  
• Pub. L. 95-590, "Solar Photovoltaic Energy Research, Development, and Demonstration 
Act of 1978"  
• Pub. L. 95-618, "Energy Tax Act of 1978"  
• Pub. L. 95-619, "National Energy Conservation Policy Act" (NECPA) (1978)  
• Pub. L. 95-620, "Power Plant and Industrial Fuel Use Act of 1978"  
• Pub. L. 100-12, "National Appliance Energy Conservation Act of 1987"  
• Pub. L. 100-615, "Federal Energy Management Improvement Act of 1988"  
• Pub. L. 101-218, "Renewable Energy and Energy Efficiency Techno logy Competitiveness 
Act of  1989"  
• Pub. L. 101-549, "Clean Air Act Amendments of 1990"  
• Pub. L. 101-575, "Solar, Wind, Waste, and Geothermal Power Production Incentives 
Act of 1990"  
• Pub. L. 102-486, "Energy Policy Act of 1992"  
• Pub. L. 104-271, "Hydrogen Futu re Act of 1996"  
• Pub. L. 106-224, "Biomass Research and Development Act of 2000"  
• Pub. L. 109-58, "Energy Policy Act of 2005"  
• Pub. L. 110-140, "Energy Independence and Security Act of 2007"  
• Pub. L. 110-234, "The Food, Conservation, and Energy Act of 2008"   FY 2021  FY 2022  
Reactor Concepts Research, Development and Demonstration  $146.9  $178.5  G/SCM/N/401/USA  
 
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  4. Form 
EERE 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 
EERE funding levels.  
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 i dentified 
fiscal year, was as follows (approximate dollars in  million s): 
 FY 2021  FY 2022  
Solar Energy  $116.8  $79.33  
Wind Energy  $43.11  $6.1 
Geothermal Technologies  $35.2  $50.76  
Water Power  $42.3  $29.7  
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 t o determine 
what, if any, trade effects may ever result from this program.  
2.9  Energy Conservation Programs – Transportation Sector  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022.  
2. Policy objective and/or purpose  
To accelera te the development and adoption of sustainable transportation 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 a dministered by the Department of Energy's (DOE) Office of Energy Efficiency and 
Renewable Energy (EERE) . Legislative authority is derived from:  
• Pub. L. 95-91, "U.S. Department of Energy Organization Act" (1977)  
• Pub. L. 102-486, "Energy Policy Act of 1992"  
• Pub. L. 109-58, "Energy Policy Act of 2005"  
• Pub. L. 110-140, "Energy Independence and Security Act of 2007"  G/SCM/N/401/USA  
 
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  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 funding levels.  
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):  
 FY 2021  FY 2022  
Vehicle Technologies  $77.3  $117.32  
Hydrogen and Fuel Cell Technologies  $10.7  $38 
Bioenergy Technologies  $90.3  $30.4  
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.  
2.10  Energy Conservation Programs - Building Technologies  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
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 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:  
• Pub. L. 94-163, "Energy  Policy and Conservation Act" (EPCA) (1975)  
• Pub. L. 94-385, "Energy Conservation and Production Act" (EPCA) (1976)  
• Pub. L. 95-91, "Department of Energy Organization Act" (1977)  
• Pub. L. 95-619, "National Energy Conservation Policy Act" (NECPA) (1978)  
• Pub. L. 95-620, "Power Plant and Industrial Fuel Use Act of 1978"  
• Pub. L. 96-294, "Energy Security Act" (1980)  
• Pub. L. 100-12, "National Appliance Energy Conservation Act of 1987"  
• Pub. L. 100-357, National Appliance Energy Conservation Amendments of 1988"  
• Pub. L. 100-615, "Federal Energy Management Improvement Act of 1988"  
• Pub. L. 102-486, "Energy Policy Act of 1992"  G/SCM/N/401/USA  
 
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  • Pub. L. 109-58, "Energy Policy Act of 2005"  
• Pub. L. 110-140, "Energy Independence and Security Act of 2007"  
4. Form 
EERE 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 
EERE funding levels.  
5. To whom and how assistance is provided  
Participation in the program i s determined through various competitive procedures, which are open 
to all eligible 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  million s): 
 FY 2021  FY 2022  
Building Technologies  $64.82  $56.66  
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.  
2.11  Energy Conservation – Advanced Manufacturing  
1. Period covered by the  notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
Stimulate the growth of a thriving domestic clean energy manufacturing industry through cost 
reduction and performance improvement, technology validation and ri sk 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:  
• Pub. L. 94-163, "Energy Policy and Conservation Act" (EPCA) (1975)  
• Pub. L. 94-385, "Energy Conservation and Production Act" (ECPA) (1976)  
• Pub. L. 95-91, "Department of Energy Organization Act" (1977)  
• Pub. L. 95-619, "National Energy Conservation Policy Act" (NECPA) ( 1978)  
• Pub. L. 95-620, "Power Plants and Industrial Fuel Use Act of 1978"  
• Pub. L. 96-294, "Energy Security Act" (1980)  
• Pub. L. 101-218, "Renewable Energy and Energy Efficiency Technology Competitiveness 
Act of  1989"  
• Pub. L. 102-486, "Energy Policy Act of 1992"  
• Pub. L. 109-58, "Energy Policy Act of 2005"  G/SCM/N/401/USA  
 
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  • Pub. L. 110-140, "Energy Independence and Security Act of 2007"  
• Pub. L. 112-210, "American Energy Manufacturing Technical Corrections Act" (2012)  
4. Form 
EERE funding is awarded to private -sector recipients th rough 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 private -sector matching funds are not included below.  
5. To whom and how assistance is provided  
Participation in the program is determined through various com petitive 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  million s): 
 FY 2021  FY 2022  
Advanced Manufacturing  $186.62  $91.62  
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.  
2.12  Fossil Energy Research and Development  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
The Fossil Energy Research and Development (FER&D) program offices advance transformative 
science and innovative technologies that enable the reliable, efficient, affordable, and 
environmentall y sound use of fossil fuels . Fossil energy sources constitute over 7 7% of the country's 
total energy use, and are critical to the nation's security, economic prosperity and growth . FER&D 
conducts R&D on advanced fossil energy systems, crosscutting fossil e nergy research, and Carbon 
Capture Utilization and Storage (CCUS) technologies . FER&D also conducts research related to the 
prudent and sustainable development of domestic oil and gas resources, with a focus on natural gas 
technologies and unconventional r esources . Finally, FER&D includes funding for the research, 
operations, and infrastructure of the National Energy Technology Laboratory (NETL).  G/SCM/N/401/USA  
 
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  3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of Fossil Energy . 
Legislative authority is derived from:  
Coal Carbon Capture and Sequestration (CSS) and Power Systems:  
• Pub. L. 95-91, "Department of Energy Organization Act", 1977  
Natural Gas Technologies:  
• Pub. L. 91-91, "Department of Energy Organization Act", 197 7 
• Pub. L. 109-58, "Energy Policy Act of 2005"  
Unconventional Fossil Energy Technologies:  
• Pub. L. 95-91, "Department of Energy Organization Act", 1977  
• Pub. 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) : 
• Pub. L. 95-91, "Department of Energy Organization Act", 1977  
• Pub. L. 108-153, "21st Century Nanotechnology Research and Development Act 2003"  
• Pub. L. 109-58, "Energy Policy Act of 2005"  
• Pub. L. 110-69, "America COMPETES Act of 2007"  
• Pub. L. 110-140, "Energy Independence and Security Act 2007"  
• Pub. L. 111-358, "America COMPETES Act of 2010"  
NETL Infrastructure and Operations/Environmental Restoration (formerly E nvironmental 
Restoration) : 
• Pub. L. 95-91,"Department of Energy Organization Act", 1977  
• Pub. L. 108-153, "21st Century Nanotechnology Research and Development Act 2003"  
• Pub. L. 109-58, "Energy Policy Act of 2005"  
• Pub. L. 110-69, "America COMPETES Act of 2007"  
• Pub. L. 111-358, "America COMPETES Act of 2010"  
Special Recruitment Programs:  
• Pub. L. 95-91, "Department of Energy Organization Act", 1977  
• Pub. L. 108-153, "21st Century Nanotechnology Research and Development Act 2003"  
• Pub. L. 109-58, "Energy Policy  Act of 2005"  
• Pub. L. 110-69, "America COMPETES Act of 2007"  
• Pub. L. 111-358, "America COMPETES Act of 2010"  
4. Form 
Fossil energy funding 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.  
5. To whom and how assistance is provided  
Participation in the program is determined through various competitive procedures, which are open 
to all eligible part ies. G/SCM/N/401/USA  
 
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  6. Amount  
Fiscal years 2021 and 2022 appropriations (approximate dollars in  millions) are as follows:  
 FY 2021  FY 2022  
Carbon Capture, Utilization, Storage & Advanced Energy Systems  $120.6  $99.9  
Natural Gas Technologies  $0 $0 
Unconventional Fossil Energy Technologies  $30.8  $9.9 
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 determine 
what, if any, trade effects may ever result from this program.  
2.13  Title 17 Innovative Technology Loan Guarantee Program  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
To further U.S. energy innovation by encouraging early commercial use of new or significantly 
improved technologies in en ergy projects . Projects supported by loan guarantees will help increase 
affordable, reliable, secure, and cleaner sources of energy for the United 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). See the statute codified at 42 USC §  16511 -16516.  
4. Form 
Loan guarantees.  
5. To whom and how assistance is provided  
Section 1703 of Title XVII of the Energy Policy Act of 2005 (as amended, the "Act") authorizes DOE 
to provid e loan guarantees for renewable energy systems, advanced nuclear facilities, advanced 
fossil technologies, efficient end use energy technologies, and other specified types of projects that 
use advanced technologies in commercial -scale projects that avoid, reduce, or sequester air 
pollutants or anthropogenic emissions of greenhouse gases.  
6. Amount  
Fiscal years 2021 and 2022 appropriations (approximate dollars in  million s) are as follows:  
 FY 2021  FY 2022  
Title 17 Innovative Technology Loan Guarantee Program    
 - Administrative Expenses  $35.9  $48.7  G/SCM/N/401/USA  
 
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   FY 2021  FY 2022  
 - Offsetting Collections3 $0 $0 
Actual Loans Obligated  $0 $0 
Actual Appropriated Credit Subsidy Obligated4 $0 $136 
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 8 0% 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 
borrow ers. 
7. Duration  
The 1703 Loan Guarantee Program is not subject to any fixed completion 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.  
2.14  Advanced Technology Vehicles Manufacturing Loan Program (ATVM)  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022.  
2. Policy objective and/or purpose  
The ATVM loan program provides loans to a utomobile 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 components, and for associated engineering 
integration c osts. 
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). See the statute codified at 42 USC §  17013.  
4. Form 
Direct loans.  
5. To whom and how assistance is provided  
Section 136 of the Energy Independence and Security Act of 2007 established an incentive 
program  – the Advanced Technology Vehicles Manufacturing Loan Program – consisting of direct 
loans to support the development of advanced 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 vehicles (ATVs) meet a highe r standard (12 5% of the 2005 base year CAFE fuel efficiency 
standards) than similarly classed conventional technology vehicles . In fiscal year 2010, section 136 
 
3 Offsetting collections from fees charged to applicants and borrowers during the fiscal year. T hese 
collections are recorded as offsets to spending.  
4 Obligation for modification of a loan originally issued in FY 2011 under the temporary title 
1705 Innovative Technology Loan Guarantee Program.  G/SCM/N/401/USA  
 
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  was amended to include ultra -efficient vehicles within the definition of advanced technology ve hicles 
(Pub L. 111 -85). 
6. Amount  
Fiscal years 2021 and 2022 appropriations (approximate dollars in  millions) are as follows:  
 FY 2021  FY 2022  
Advanced Technology Vehicles Manufacturing Loan Program – Administrative 
Expenses  $3.7 $8.9 
Actual Loans Obligated  $0 $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.  
2.15  Tribal Energy Loan Guarantee Program (TELGP)  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
TELGP is a partial loan guarantee program that can guarantee up to $2  billion  in loans to support 
economic opportunities to tribes through energy development projects and activities . The 
Department of Energy (DOE) can guarantee up to 9 0% of the unpaid principal and interest due on 
any loan made to a federally recognized Tribal Nati on, Alaska Native Corporation, or Tribal Energy 
Development Organizations for energy development.  
3. Background and authority  
TELGP was established by the Energy Policy Act of 2005 which added section 2602(c) to the 
Energy  Policy Act of 1992 (25 U.S.C. 3502(c)).  
4. Form 
Partial loan guarantees.  
5. To whom and how assistance is provided  
TELGP provides loan guarantees to eligible Indian tribes or entities, including Alaska Native village 
or regional corporations, or other financial institutions or tribes meeting  certain criteria established 
by DOE . In addition, Tribal Energy Development Organizations that are majority -owned and 
controlled by one or more eligible tribes are also eligible under TELGP.  
6. Amount  
Fiscal years 2021 and 2022 appropriations (approximate do llars in  million s) are as follows : $0. G/SCM/N/401/USA  
 
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  2.16  Department of Energy Programs to be Amended or Implemented under the Inflation 
Reduction Act (IRA)5 
Several programs administered by the Department of Energy (DOE) were amended by the IRA and 
several new programs wer e created, which will be implemented by DOE . Although the amendments 
and new programs resulted in little, if any, actual expenditures during the 2021/2022 period covered 
by this notification, the programs were in place during the relevant period . Therefore , to be as 
transparent as possible , the United States include s these amendments and new programs  in the 
table below . Additional information will be provided in subsequent notifications, once the 
amendments and new programs have been fully implemented and the program administrators are 
able to provide more complete information . For a full copy of the law, go to : 
https://www.congress.gov/117/plaws/publ169/PLAW -117publ169.pdf . 
In general, in terms of the policy objectives of the IRA, in order for the United States to  meet its 
ambitious climate goals, there is a need to accelerate deployment of commercially -available clean 
energy technologies and invest in new technologies that have game -changing potential . The IRA is 
intended to spur financing and deployment of new cl ean energy projects that cut greenhouse gas 
emissions and other pollutants, with a focus on projects in disadvantaged communities, energy 
communities, and other communities in need.  
Law Authorizing  
Section  Program Name  Total ($k)  FY 2022  
IRA 50141  Funding for Department of Energy Loan 
Programs Office   3,492,000   3,492,000  
IRA 50142  Advanced Technology Vehicle Manufacturing   2,975,000   2,975,000  
IRA 50143  Domestic Manufacturing Conversion Grants   1,940,000   1,940,000  
IRA 50173  Availability of High -Assay Low -Enriched 
Uranium : To carry out the program elements 
described in subparagraphs (A) through (C) of 
section 2001(a)(2) of the Energy Act of 2020   97,000   97,000  
IRA 50173  Availability of High -Assay Low -Enriched 
Uranium : To carry out the program elements 
described in subparagraphs (D) through (H) of 
that section   350,000   350,000  
IRA 50173  Availability of High -Assay Low -Enriched 
Uranium : To carry out activities to support the 
availability of HALEU for civilian domestic 
research, development, demonstration, and 
commercial use under section 2001 of the 
Energy Act of 2020   97,000   97,000  
IRA 50161  Advanced Industrial Facilities Deployment 
Program   5,512,000   5,512,000  
IRA 50122  High-Efficiency Electric Home Rebate Program : 
(a)(1)( A) To  award grants to state energy 
offices to develop implementation of a 
high-efficiency electric home rebate program   4,146,750   4,146,750  
2.17  Department of Energy Programs to be Amended or Implemented under the 
Infrastructure Investment and Jobs Act  (IIJA)6 
As with the IRA, several programs administered by DOE were amended by the IIJA and several new 
programs were created, which will be impleme nted by DOE . Although the amendments and new 
programs resulted in little, if any, actual expenditures during the 2021/2022 period covered by this 
notification, the programs were in place during the relevant period . Therefore, to be as transparent 
as possib le, the United States include s these amendments and new programs in the table below . 
Additional information will be provided in subsequent notifications, once the amendments and new 
 
5 Public Law 117 –169, August 16, 2022.  
6 Public Law 117 –58, November 15, 2021.  G/SCM/N/401/USA  
 
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  programs have been fully implemented and the program administrators are ab le to provide more 
complete information . For a full copy of the law, go to : 
https://www.govinfo.gov/app/details/PLAW -117publ58 . 
In general, in terms of polic y objectives , the IIJA will invest in energy efficiency and clean energy 
improvements in residential homes, schools, businesses, and communities to make them cleaner 
and more affordable . It will fund new programs to support the development, demonstration, and 
deployment of cutting -edge clean energy technologies to accelerate the United States ' transition to 
a zero -emission economy.  
Law Authorizing 
Section  Program Name  Total ($k)  FY 2022  
IIJA 40207  Lithium -Ion Battery Recycling Prize Competition   10,000   10,000  
IIJA 40207  Battery and Critical Mineral Recycling - Battery 
Recycling RD&D   60,000   60,000  
IIJA 40208  Electric Drive Vehicle Battery Recycling and 
Second -Life Applications Program   200,000   40,000  
IIJA 40314  Clean Hydrogen Manufacturing Recycling 
Research, Development, and Demonstration 
Program   500,000   100,000  
IIJA 40314  Clean Hydrogen Electrolysis Program   1,000,000   200,000  
IIJA 40334  Pumped Storage Hydropower Wind and Solar 
Integration and System Reliability Initiative   10,000   10,000  
IIJA 41006  Hydropower Research, Development, and 
Demonstration   36,000   36,000  
IIJA 41006  Marine Energy Research, Development, and 
Demonstration   70,400   70,400  
IIJA 41006  National Marine Energy Centers   40,000   40,000  
IIJA 41007  Enhanced Geothermal Systems Demonstrations   84,000   84,000  
IIJA 41007  Wind Energy Technology Program   60,000   60,000  
IIJA 41007  Wind Energy Technology Manufacturing 
Recycling Research, Development, and 
Demonstration Program   40,000   40,000  
IIJA 41007  Solar Energy Research and Development   40,000   40,000  
IIJA 41007  Advanced Solar Energy Manufacturing Initiative   20,000   20,000  
IIJA 41007  Solar Energy Technology Recycling Research, 
Development, and Demonstration Program   20,000   20,000  
IIJA 40303  Carbon Capture Technology Program, Front -End 
Engineering and Design   100,000   20,000  
IIJA 40305  Carbon Storage Validation and Testing   2,500,000   500,000  
IIJA 41003  Rare Earth Mineral Security   127,000   23,000  
IIJA 41003  Critical Material Innovation, Efficiency, and 
Alternatives   600,000   230,000  
IIJA 41003  Critical Material Supply Chain Research Facility   75,000   40,000  
IIJA 41005  Precommercial Direct Air Capture Technologies 
Prize Competitions   15,000   15,000  
IIJA 41005  Commercial Direct Air Capture Technologies 
Prize Competitions   100,000   100,000  
IIJA 40323  Civil Nuclear Credit Program   6,000,000   1,200,000  
IIJA 40331  Hydroelectric Production Incentives   125,000   125,000  
IIJA 40332  Hydroelectric Efficiency Improvement Incentives   75,000   75,000  G/SCM/N/401/USA  
 
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  Law Authorizing 
Section  Program Name  Total ($k)  FY 2022  
IIJA 40333  Maintaining and Enhancing Hydroelectricity 
Incentives   553,600   276,800  
IIJA 40304  Carbon Dioxide Transportation Infrastructure 
Finance and Innovation   2,100,000   3,000  
IIJA 40207  Battery Material Processing Grants   3,000,000   600,000  
IIJA 40207  Battery Manufacturing and Recycling Grants   3,000,000   600,000  
IIJA 40207  Battery and Critical Mineral Recycling - Retailers 
as Collection Points   15,000   15,000  
IIJA 40209  Advanced Energy Manufacturing and Recycling 
Grant Program   750,000   150,000  
IIJA 40521  Implementation Grants for Industrial Research 
and Assessment Centers   400,000   80,000  
IIJA 40534  State Manufacturing Leadership   50,000   50,000  
IIJA 40555  Extended Product System Rebates   10,000   10,000  
IIJA 40555  Energy Efficient Transformer Rebates   10,000   10,000  
IIJA 40205  Rare Earth Elements Demonstration Facility   140,000   140,000  
IIJA 40308  Regional Direct Air Capture Hubs   3,500,000   700,000  
IIJA 40314  Regional Clean Hydrogen Hubs   8,000,000   1,600,000  
IIJA 40342  Clean Energy Demonstration Program on Current 
and Former Mine Land   500,000   100,000  
IIJA 41001  Long Duration Demonstration Initiative and Joint 
Program   355,000   88,750  
IIJA 41002  Advanced Reactor Demonstration Program   2,477,000   677,000  
IIJA 41004  Carbon Capture Large -Scale Pilot Projects   937,000   387,000  
IIJA 41004  Carbon Capture Demonstration Projects Program   2,537,000   937,000  
IIJA 41008  Industrial Emissions Demonstration Projects   500,000   100,000  
IIJA 40502  Energy Efficiency Revolving Loan Fund 
Capitalization Grant Program   250,000   250,000  
3  OTHER ENERGY AND FUELS7 
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 2021 and 2022. 
2. Policy objective and/or purpose  
To encourage the development of domestic oil, natural gas, and coal resources.  
3. Background and authority  
In the case of successful investments in domestic oil and gas wells, intangible drilling costs, such as 
wages, the costs of usi ng 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 3 0% over five  years . The same rule applies to the exploration and 
development costs of surface stripping and the construction of shafts and tunnels for other fuel 
 
7 The programmes in this section are tax -related, authorized under the U.S. Internal Revenue Code.  G/SCM/N/401/USA  
 
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  minerals . The expensing provision is authorized under sections  263(c), 291, 616 -617, 57(2), 
and 1254 of the Internal Revenue Code of 1986 . The expensing of intangible drilling costs was 
originally established in a 1916 Treasury regulation with the rationale that such costs were ordinary 
operating expens es. Limitations on expensing for integrated oil companies were applied in 1976 and 
later years.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Fuel mineral producers are permitted accelerated deductions from taxable income.  
6. Amount  
The revenue loss was -$50 million  in fiscal year 20 21 and $ 780 million  in fiscal year 2022. 
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 covered by the notification  
The period covered is fiscal  years 2021 and 202 2. 
2. Policy objective and/or purpose  
To stimulate the supply of oil and gas, compensate producers for the high risks  of prospecting, and 
relieve the tax burdens of small -scale producers.  
3. Background and authority  
Independent (i.e. non -integrated) oil and gas producers and other fuel mineral producers and royalty 
owners are generally required to take  the higher of  percent age depletion deductions or cost depletion 
on limited quantities of output for tax purposes . Under cost depletion, outlays are deducted over the 
productive life of the property based on the fraction of the resource extracted . Under percentage 
depletion, ta xpayers deduct a  percentage of gross income from mineral production at rates of 1 5% 
for oil, gas, and oil shale, and 1 0% for coal . The deduction is limited to 5 0% of net income from the 
property, except for oil and gas, where the deduction can be 10 0% of net property income . 
Additionally, the  percentage depletion deduction for all oil and gas properties may not exceed 6 5% 
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 6 5% 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 d epletion 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 1 5% for 1984 
and beyond.  G/SCM/N/401/USA  
 
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  4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Independent fuel mineral producers and royalt y owners are permitted deductions from taxable 
income for  percentage depletion.  
6. Amount  
The revenue loss was $ 620 million  in fiscal year 2021 and $ 960 million  in fiscal year 2022. 
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  Credit for Producing Oil and Natural Gas from Marginal Wells  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
To encourage con tinued production from marginal wells during periods of lower fossil fuel prices.  
3. Background and authority  
An owner of an interest in a qualified marginal well may claim a tax credit for the amount of crude 
oil and natural gas produced . The credit is equal  to $3 per barrel of qualified crude oil and 50 cents 
per 1000 cubic feet of qualified natural gas production . The credit begins to phase out when the 
reference price of crude oil exceeds $15 per barrel and $1.67 per metric cubic foot (mcf) of gas 
producti on and is completely phased out if the reference price exceeds $18 per barrel or 
$2.00  per mcf respectively (both are adjusted for inflation from 2004) . The credit amount for natural 
gas was $0.66 mcf in 2020 and $0.67 in 2021 . The credit for producing oil from marginal wells is 
completely phased out.  
The credit for producing oil and natural gas from marginal wells is authorized under section 45I of 
the Internal Revenue Code . The credit was first enacted in the American Jobs Creation Act of 200 4. 
4. Form 
Income tax concession . 
5. To whom and how assistance is provided  
An owner in an interest in a qualified well may claim a credit.  
6. Amount  
The revenue loss was $250  million  in fiscal year 2021 and $280  million  in fiscal year 2022.  
7. Duration  
Indefinite . G/SCM/N/401/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 this provision.  
3.4  Passive Loss Limitation for Working Interests in Oil and Natural Gas Properties  
1. Period covered by the notification  
The period covered is fisca l years 2021 and 2022.  
2. Policy objective and/or purpose  
To encourage the development of domestic oil and natural gas.  
3. Background and authority  
The passive loss rules limit deductions and credits from passive trade or business activities . 
Deductions attributable to passive activities, to the extent they exceed income from passive 
activities, generally may not be deducted against other income, such as wages, portfolio income, or 
business income that is not derived from a passive activity . A similar rul e applies to credits . 
Suspended deductions and credits are carried forward and treated as deductions and credits from 
passive activities in the next year . The suspended losses and credits from a passive activity are 
allowed in full when the taxpayer comple tely disposes of the activity.  
Passive activities are defined to include trade or business activities in which the taxpayer does not 
materially participate . An exception is provided, however, for any working interest in an oil or gas 
property that the taxp ayer holds directly or through an entity that does not limit the liability of the 
taxpayer with respect to the interest.  
Passive loss rules for working interests in oil and natural gas property are provided in section 469 of 
the Internal Revenue Code.  
4. Form 
Income tax concession . 
5. To whom and how assistance is provided  
These rules apply to of owners in a working interest in oil and natural gas property.  
6. Amount  
The revenue loss was $20  million  in fiscal year 2021 and $10  million  in fiscal year 2022.  
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.  
3.5  Capital Gains Treatment of Royalties on Coal  
1. Period covered by the notification  
The period covere d is fiscal  years 2021 and 2022. G/SCM/N/401/USA  
 
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  2. Policy objective and/or purpose  
To encourage 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 purposes . Income 
tax rates for individuals on ordinary income ranged from 1 0% to 39. 6% in 2017 and from 
10% to 37% in 2018 . Long-term capital gains are taxed at rates up to 2 0%. Taxpayers with modified 
adjusted gross income above certain amounts are subject to an additional 3. 8% net investment 
income tax (NIIT) on capital gains.  
6. Amount  
The revenue loss was $ 70 million  in fiscal year 2021 and $ 50 million  in fiscal year 2022. 
7. Duratio n 
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.6  Second Generation Biofuel Producer Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
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 and eligible small ethanol producers expired 
31 Decem ber 2011 with the exception of the credit for cellulosic biofuel production , later renamed 
the second generation biofuel producer credit . The credit was enacted as part of the Food, 
Conservation, and Energy Act of 2008 . When established, the credit was scheduled for termination 
on 31 December  2012. 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 the Protecting Americans from Tax Hikes Act of 2015 , and 
retroac tively extended through 3 1 December  2017 by section 40406 of the Bipartisan Budget 
Act of 2018. It was extended through 3 1 December  2020 by the Further  Consolidated 
Appropriations Act of 2020, 3 1 December  2021 by the Consolidated Appropriations Act of 2021 , and 
31 December  2024 by the Inflation Reduction Act of 2022.  G/SCM/N/401/USA  
 
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  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  genera tion 
biofuel produced in a taxable year . The credit is included in a taxpayer's gross income . Second 
generation biofuel includes any liquid fuel that (1) is produced in the United States and used as a 
fuel in the United States, (2) is derived from fibre -based sources (lignocellulosic or hemicellulosic 
matter) available on a renewable or recurring basis or from any cultivated algae , cyanobacteria, or 
lemna , and (3) meets the registration requirements for fuels and fuel additives established by the 
Environmen tal 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 2021 and 2022 is less than $10  million . 
7. Duration  
The tax credit expires 3 1 December  2024. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.7  Biodiesel and Renewable Diesel Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 202 2. 
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)  and $1.00 per gallon for renewable diesel . In addition, 
small producers of biodiesel are eligible for a 10 cent per gallon income tax credit . The credit is 
included in a taxpayer's gross income.  
The biodiesel and renewable diesel credits are authorized by sections 38, 40A, 6426, and 6427 of 
the Internal Revenue Code . The biodiesel credit was enacted as part of the American Jobs Creation 
Act of 2004 . The renewa ble diesel credit was enacted and the biodiesel credit was extended as part 
of the Energy Policy Act of 2005 . The Emergency Economic  Stabilization Act of 2008 increased the 
credit s for biodiesel and renewable diesel 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 retroa ctively extended the credit s for calendar year 2012 and 
through 2013 . The Tax Increase Prevention Act of 2014 retroactively extended the credits for 
calendar year  2014. The credit s were again extended, both retroactively and for one year forward, 
in the Protecting Americans from Tax Hikes Act  of 2015 , and retroactively for 2017 by the Bipartisan 
Budget Act of 2018 . The credit s were extended through 3 1 December  2022 by the Further 
Consolidated Appropriations Act , 2020 and 3 1 December  2024 by the Inflation Re duction 
Act of 2022. G/SCM/N/401/USA  
 
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  4. Form 
Income tax concession, excise tax concession, or direct payment for fuels containing biodiesel.  
5. To whom and how assistance is provided  
The small biodiesel producer credit reduces the income tax liability of qualifying producers . All other 
credits reduce federal income or excise tax of, or result in a direct payment to, qualifying producers, 
blenders, or users.  
6. Amount  
The revenue loss was $ 3,650 million  in fiscal year 2021 and $ 3,690 million  in fiscal year 2022. 
7. Duration  
The credit expires 3 1 December  2024. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.8  Alternative Fuel Mixture Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 202 2. 
2. Policy objective and/or purpose  
To encourage the substitution of alternative fuels for gasoline and diesel fuel.  
3. Background and authority  
An excise tax credit is available for alternative fuels including liquefied petroleum gas, P Series fuels, 
compressed or liquefied natural gas, liquefied hydrogen, liquefied fuel derived from coal through the 
Fischer -Tropsch process, compressed or liquefied gas derived from biomass, or liquid fuel derived 
from biomass . For coal -to-liquids produced after 3 0 September  2009 through 30  December  2009, 
the fuel must be certified as having been derived from coal produced at a gasification facility that 
sequesters 5 0% of such facility's total carbon dioxide emissions . The sequestration  percentage 
increases to 7 5% for fuel produced after 3 0 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 Transpo rtation 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) de rived from the production of paper or pulp (black liquor) . The 
American  Taxpayer Relief Act of 2012 retroactively extended the credit for calendar year 2012 and 
through 2013 . The Tax Increase Prevention Act of 2014 retroactively extended the credits for 
calendar year 2014 . 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 Tax Relief 
Extension Act of 2015 , and retroactively for one year (2017)  by the Bipartisan Budget Act of 2018 . 
It was also extended through 2020 by the Further Consolidated Appropriations Act of 2020 , 
through  2021 by the Consolidated Appropriations Act of 2021 , and through 2024 by the Inflation 
Reduction Act of 2022 . As amende d by the IRA,  liquified hydrogen sold or used after 
December  31, 2022 is not eligible for the credit . 
4. Form 
Excise tax concession or direct payment for fuels containing an alternative fuel mixture.  G/SCM/N/401/USA  
 
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  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 $ 1,030  million  in fiscal year 2021 and $ 310 million  in fiscal year 2022. 
7. Duration  
The tax credit expires on 3 1 December  2024. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.9  Sustainable Aviation Fuel Credit8 
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and /or purpose  
To encourage the substitution of sustainable fuels produced from renewable sources for traditional 
jet fuel.  
3. Background and authority  
The Sustainable Aviation Fuel Credit was enacted by the  Inflation Reduction Act of 2022 and is 
authorized unde r section 40B of the Internal Revenue Code . Between 1 January  2023 and 
31 December  2024, a credit of $1.25 plus a supplementary credit of up to $0.50 per gallon of 
sustainable aviation fuel in a qualified mixture is available to registered producers . The 
supplementary credit is $0.01 per percentage point by which the lifecycle GHG emissions reduction 
exceeds 5 0%. To qualify , the mixture of kerosene and sustainable aviation fuel must be produced 
by a taxpayer in the United States , used in an aircraft by the taxpayer or sold  in the taxpayers ' 
ordinary course of business  for use in an aircraft , and transferred  to the fuel tank of the aircraft in 
the U nited States. 
4. Form 
Income tax concession or excise tax concession for sustainable aviation fuel.  
5. To whom and how assistance is provided  
The credit reduces  the federal income tax or  the excise tax of qualifying producers . 
6. Amount  
The revenue loss was $0 in fiscal year 2021 and fiscal year 2022 . 
7. Duration  
The tax credit expires 3 1 December  2024. 
 
8 Note that this provision is from the Inflation Reduction Act (IRA) and was not available during the 
2021-2022 reporting period but i s included in the notification to ensure full transparency.  G/SCM/N/401/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 this provision.  
3.10  Clean Fuel Production Credit9 
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
To encourage the production  of sustainable fuels produced from renewable sources . 
3. Background and authority  
The Clean Fuel Production Credit was enacted by the Inflation Reduction Act of 2022  and is 
authorized under section 45Z of the Internal Reven ue Code . Starting in 2025, a credit is available 
for each gallon of clean  transportation  fuel produced  in the United States or possession of the 
United States (with an emission rate below  50 kg of CO2e per mmBTU) . The credit rate is equal to 
the product of the applicable amount and the emission factor for such fuel . The bas e applicable  
amount is  $0.20 per gallon of any transportation fuel produced at a qualified facility . For facilities 
that meet prevailing wage and apprenticeship requirements , the applicable  amount  is increased 
to $1.00 per gallon . Sustainable aviation fuel receives a  special  base applicable amount  of $0.35 and 
an increased applicable amount  of $1.75 for facilities that meet prevailing wage and apprenticeship 
requirements . The credit rates are annually adjusted for inflation.  
The emissions factor is equal to 50kg of CO2e per mmBTU minus the emissions rate of such fuel 
divided by 50kg of CO2e per mmBTU.  
4. Form 
Income tax concession . 
5. To whom and how assistance is provided  
The credit reduces the federal income tax  or an elective payment can be taken in lieu of the tax 
credit for tax exempt and certain government entities.  
6. Amount  
The revenue loss was $0 in fiscal year 2021 and fiscal year 2022 . 
7. Duration  
The tax credit expires 3 1 December  2027. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.11  Clean Hydrogen  Production Credit10 
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
 
9 Ibid. 
10 Ibid. G/SCM/N/401/USA  
 
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  2. Policy objective and/or purpose  
To encourage the production  of clean hydrogen  fuel. 
3. Background and authority  
The Clean Hydrogen  Production Credit was enacted by the Inflation Reduction Act of 2022 . The 
provision is authorized under section 45 V of the Inter nal Revenue Code . Starting in 202 3 a 10-year 
production tax credit is available for  clean hydrogen produced at a qualified facility in the 
United  States or a U .S. territory . The per kilogram  credit rate is equal to the product of $0.60 and 
an applicable percentage determined by the lifecycle greenhouse gas emission s rate of such 
hydrogen . The applicable percentage is 2 0% for emission s rates between 4 kg of CO2e per kg of 
hydrogen and 2.5 Co2e per kg of hydrogen, 2 5% for emission s rates between 2.5 kg of CO2e per  kg 
of hydrogen and 1.5 kg of Co2e per kg of hydrogen, 33. 4% for emission s rates between 1.5 kg 
of CO2e per kg of hydrogen and  0.45 kg of Co2e per kg of hydrogen, and 10 0% for emission s rates 
below 0.45 kg of CO2e per kg of hydrogen . If facilities meet prevailing wage and apprenticeship 
requirements the credit is multiplied by a factor of five. The credit rate is annually adjuste d for 
inflation . Qualified production facilities must begin construction before 1 January  2033. 
4. Form 
Income tax concession . 
5. To whom and how assistance is provided  
The credit reduces the federal income tax or an elective payment can be taken in lieu of the tax 
credit . 
6. Amount  
The revenue loss was $0 in fiscal year 2021 and fiscal year 2022 . 
7. Duration  
To qualify, facilities must begin construction b efore January  1, 2033 . 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.12  Credits for Investment in Advanced Coal Facilities and Advanced Gasification 
Facilities  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
2. Policy objective and/or purpose  
To encourage the de velopment of advanced technology facilities for generating electricity from coal 
and synthesis gas.  
3. Background and authority  
Under the first round of credit allocations, taxpayers are allowed investment credits of 2 0% for 
investments in integrated gasifica tion combined cycle (IGCC) facilities and gasification facilities and 
15% for investments in other advanced 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.  G/SCM/N/401/USA  
 
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  Under the second round of credit allocations, the credit rat e is increased to 3 0% for new IGCC and 
other advanced coal projects . An additional $1.25  billion  of credits can be allocated to qualifying 
projects . Under the second round of credit allocations, qualifying projects must include equipment 
which separates an d sequesters at least 6 5% of the project's total carbon dioxide emissions . Under 
the second  round of credit allocations, the gasification project credit is increased to 3 0%. An 
additional $250  million  of credits can be allocated to qualified projects that separate and sequester 
at least 7 5% of carbon dioxide emissions . The credit 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 income taxes for taxpayers investing in qualified facilities.  
6. Amount  
The revenue loss was $ 0 million  in fiscal year 2021 and $0  million  in fiscal year 2022. 
7. Duration  
The tax credit applies to investments after 8 August  2005. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.13  Advanced Energy Property Credit11 
1. Period c overed by the notification  
The period covered is fiscal  years 2021 and 2022. 
2. Policy objective and/or purpose  
To stimulate economic growth, create jobs, and reduce greenhouse gas emissions by supporting 
investments in green energy manufacturing.  
3. Background and authority  
The original credit (up to $2.3  billion  dollars in allocations) was adopted as part of the American 
Recovery and Reinvestment Act of 2009 and is authorized in section 48C of the Internal Revenue 
Code.  
The Inflation R eduction Act of 2022 introduced  a $10 billion  addition to the advanced manufacturing 
credit starting in 2023 . Four billion  dollars of the new allocation is reserved for projects  located  in 
energy communities . The full 3 0% credit for investment in qualified  property used in a qualified 
advanced energy manufacturing project now requires  projects to meet prevailing wage and 
apprenticeship requirements . For projects that do not satisfy the requirements, a six percent  credit 
is available.  
There are three types o f qualified advanced energy projects.  
 
11 The new section 48C(e) of the Inflation Reduction Act (IRA) establishes a credit allocation program 
that is available for projects placed in service after receiving an "allocatio n letter " in 2024 and continues until 
the credits are all allocated. Credits are claimed in the year the project is placed in service, which is generally 
two-four years after allocation.  G/SCM/N/401/USA  
 
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  • A qualified advanced energy project is a project that re -equips, expands, or establishes a 
manufacturing facility for production  or recycling of: (1) property designed to be used to 
produce energy from renewable resour ces; (2) fuel cells, microturbines, or energy storage 
system s and components ; (3) electric grid modernization equipment or components ; 
(4) property designed to capture , remove, use,  or sequester carbon oxide  emissions ; 
(5) property designed to refine electrolyze, or blend renewable  or low emission/low carbon  
fuels, chemicals, or products ; (6) property designed to produce energy conservation 
technologies ; (7) light -, medium -, or heavy -duty electric or fuel cell vehicles as we ll as 
associated technologies, components, or charging or refueling infrastructure ; (8) hybrid 
vehicles  not less than 14 ,000 pounds  and associated technologies and components ; and 
(9) other advanced energy property designed to reduce greenhouse gas emissio ns. 
• A qualified advanced energy project is property that re -equips an industrial or 
manufacturing facility with equipment designed to reduce greenhouse gas emissions by at 
least 2 0% through the installation of (1) low/zero -carbon process heat systems ; 
(2) carbon capture, transport, utilization, and storage systems ; (3) energy efficiency and 
reduction in waste from industrial processes ; and (4) any other industrial technology 
designed to reduce greenhouse gas emissions.  
• A qualified advanced energy project is  a project that which re -equips, expands, or 
establishes an industrial facility for the processing, refining, or recycling of critical 
materials . 
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
The credit reduces federal income taxes for taxpayers investing in qualified projects . The Inflation 
Reduction Act of 2022 extended the credit to non -taxpaying entities in the form of an elective 
payment.  
6. Amount  
The revenue loss was $10  million  in fiscal year 2021 and $10  million  in fiscal  year 2022.12 
7. Duration  
Under the original allocation , 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.  
Under the allocation in IRA,  applicants have a 2 -year period from the time of application acceptance 
to satisfy the requirements for certification, and a second 2 -year period from the date of issuance 
of the certification to place the project in service  and to notify the Secretary  of Treasury that such 
project has been so placed in service . 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of th is provision.  
3.14  Two-year Amortization of Geological and Geophysical Expenditures  
1. Period covered by the notification  
The period covered is fiscal  years 20 21 and 2022. 
 
12 These amounts are based on allocated credits being claimed prior to  the passage of the IRA. As 
noted, credits under the IRA -amended program will not claimed until two -four years after allocation in 2024.  G/SCM/N/401/USA  
 
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  2. Policy objective and/or purpose  
To encourage oil and gas exploration.  
3. Background and authority  
Taxpayers are allowed to amortize costs incurred in exploring for oil and gas . For costs incurred 
in 2006, amortization was permitted over two  years for both integrated and non -integrated oil 
companies . For costs incurred after 2006 and before 2 0 December  2007, amortization was permitted 
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 t he Energy Policy Act of 2005 . The amortization 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 C ode. 
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 $ 110 million  in fiscal year 2021 and $ 120 million  in fiscal year 2022. 
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.  
3.15  Renewable Energy Production Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
2. Policy objective and/or purpose  
To encourage the development of clean or renewable electricity and to encourage production of 
refined coal and Indian coal . 
3. Background and authority  
Taxpayers are provided a temporary income tax credit for the production of electricity from qualified 
resources at qualified facilities as amended by the Consolidated Appropriations Act, 2016, the 
Bipartisan Budget Act  of 2018, and the Consolidated Appropriations Act of 2021 . The provision was 
extended and restructured by the Inflation Reduction Act of 2022 . Qualifying facilities include wind 
facilities, open -loop biomass facilities, closed -loop biomass facilities, geot hermal facilities, landfill 
gas facilities, trash facilities, solar facilities, qualified hydro power facilities and marine and 
hydrokinetic facilities . The credit for electricity from a renewable energy source  can be claimed over 
a 10-year period by facil ities placed in service before 1 January  2025. This provision is authorized 
by section 45 of the Internal Revenue Code . Taxpayers can claim a base credit rate of .3 cents per 
kilowatt hour of electricity or an increased credit rate of 1.5 cents per kilowat t hour for qualified 
facilities that satisfy prevailing wage and apprenticeship requirements . Credit rates are adjusted G/SCM/N/401/USA  
 
- 47 - 
 
  annually for inflation . The temporary credit is also allowed with respect to Indian coal and refined 
coal through 2021.  
Starting in 2023 , two bonus credits each worth 1 0% of the per kilowatt hour credit rate are available 
for facilities that meet certain requirements . The two bonus credits are additive.  
For facilities placed in service after 3 1 December  2024, the credit transitions to a te chnology -neutral 
clean electricity production credit authorized by section 45Y of the Internal Revenue Code . Under 
section 45Y, a qualified facility is an electricity generating facility for which the greenhouse gas 
emissions rate is not greater than zero . Taxpayers can claim the same base credit rate of .3 cents  
per kilowatt hour of electricity or an increased credit rate of 1.5 cents per kilowatt hour for qualified 
facilities that satisfy prevailing wage and apprenticeship requirements . As with section 45, the 
section 45Y credit can be claimed for a 10 -year period and is adjusted annually for inflation . The 
credit begins to phase out after the applicable year : the later of the calendar year that the annual 
greenhouse gas emissions from the produc tion of electricity in the United States are equal to or less 
than 2 5% of the annual greenhouse gas emissions from the production of electricity in the 
United  States for calendar year 2022, or 2032 . The credit begins to phase out for qualified facilities 
for which construction begins during the first calendar year following the applicable year . The 
first calendar year the phaseout percentage is 10 0%, the second calendar year it is 7 5%, the 
third calendar year it is 5 0%, and for all years after the third calendar year it is 0%. 
The two 1 0% bonus credits continue under section 45Y. 
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
The credit reduces federal income taxes for taxpayers  producing renewable electricity from qualified 
sources or taxpayers producing Indian coal and certain types of refined coal . The Inflation Reduction 
Act of 2022 allowed tax exempt entities to receive an elective payment in lieu of a tax credit.  
6. Amount  
The revenue loss was $ 5,290 million  in fiscal year 2021 and $ 4,160 million  in fiscal year 2022. 
7. Duration  
The section 45 credit applies to renewable energy facilities for which construction began before the 
end of 2024 . As of 1 January  2025, the credit transitions to a technology neutral clean electricity 
production credit under section 45Y . The 45Y clean electricity production credit begins to phase -out 
after the applicable year . The applicable year is the later of 2032 or the calendar year that the annual 
greenhouse gas emissions from the production of ele ctricity in the United States are equal to or less 
than 2 5% of the annual greenhouse gas emissions from the production of electricity in the 
United  States for calendar year 2022 . In the fourth year following the applicable year the credit is 
fully phased o ut. 
Refined coal facilities must be placed in service after October  22, 2004 and before January  1, 2012 . 
The Indian coal credit applies to coal produced and sold during the 16 -year period beginning on 
January  1, 2006 (through 2021).  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.16  Energy Investment Credit  
1. Period covered by the notification  
The period covered is fiscal  years 20 21 and 202 2. G/SCM/N/401/USA  
 
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  2. Policy objective and/or purpose  
To encourage the development of clean or renewable electricity.  
3. Background and authority  
This provision is authorized by section 48 of the Internal Revenue Code . Taxpayers are provided a 
tax credit for  investments in  solar property, geothermal property, quali fied fuel cell property , 
stationary microturbine power plants, geothermal heat pumps, small wind property, offshore wind 
property, waste energy recovery property, energy storage technology, qualified biogas property, 
microgrid controllers, geothermal heat pumps, and combined heat and power property , as amended 
by the Consolidated Appropriations Act, 2016, the Bipartisan Budget Act of 2018, and the 
Consolidated Appropriations Act of 2021 . The Inflation Reduction Act of 2022 restructured the credit, 
extended it through the end of 2024, and expanded eligibility to non -taxpaying entities . After 2024, 
the credit transitions to a technology neutral clean electricity investment credit under section 48E.  
The credit features  a base rate of 6% and an increased rate of 3 0% for facilities that meet prevailing 
wage and apprenticeship requirements . Two bonus credits , each worth an additional 10  percentage 
points , are also available . An additional allocated 10-20 percentage points  bonus credit is available 
for certain small -scale solar and wind facilities located in low -income communities.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
The credit reduces federal income taxes for taxpayers  investing in qualifying energy property . The 
Inflation Reduction Act of 2022 allowed tax exempt entities to receive an elective payment in lieu of 
a tax credit.  
6. Amount  
The revenue loss was $ 6,360 million  in fiscal year 20 21 and $ 7,340 million  in fiscal year 2022. 
7. Duration  
For property placed in service starting in  2022, the new base credit rate  for most eligible  technologies 
is 6% with a 5x multiplier  (30%) for property that meets prevailing wage and apprenticeship 
requirements . Two separate  10 percentage point  bonus credit s are available for pro perty that meets 
certain  requirements . Another bonus credit of 10 -20 percentage points  is available for certain 
small -scale solar and wind facilities  that are located in  low-income communit ies, but th is bonus  credit 
is allocated , unlike the others, and is capped  at 1.8 GW of direct current capacity per calendar year . 
To be eligible for the credit, energy  property must  begin  construction  before 1 January  2025. 
After 1 January  2025, the credit transitions to a technology neutral  clean electricity investment  credit  
under Section 48E for qualified facilities with greenhouse gas emissions rates not greater than zero 
and energy storage technology . The same bonus credits remain in place for the section  48E credit 
and the credit continues t hrough the later of 2032 or the applicable year . The applicable year is the 
later of 2032 or the calendar year that the annual greenhouse gas emissions from the production of 
electricity in the United States are equal to or less than 2 5% of the annual greenhouse gas emissions 
from the production of electricity in the United States for calendar year 2022 . In the fourth year 
following the applicable year the credit is fully phased out.  
8. Trade Effects  
It is not possible to estimate what, if a ny, trade effects may result from the use of this provision.  G/SCM/N/401/USA  
 
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  3.17  Zero-Emission Nuclear Power Production Credit13 
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
To extend the life of existing  nuclear facilities and encourage zero -emission nuclear power 
production.  
3. Background and authority  
The provision was enacted by the Inflation Reduction Act of 2022 and is authorized under section  45U 
of the Internal Revenue Code . It creates a new productio n tax credit for electricity generation from 
eligible existing nuclear power facilities  starting in 2024 . The structure of the credit is dependent on 
the amount of electricity produced by the facility, the gross receipts of the nuclear facility, any 
zero-emissions credits the taxpayer has received from a different Federal, State, or local program, 
and whether those zero -emissions credits are reduced according to Federal funding under 45U . The 
maximum base credit is 0.3¢ per kwh produced and increases to 1.5 ¢ per kwh if the facility satisfies 
prevailing wage requirements.  
4. Form 
Income tax concession . 
5. To whom and how assistance is provided  
The credit reduces the federal income tax or an elective payment can be taken in lieu of the tax 
credit for tax -exempt and certain government entities.  
6. Amount  
The revenue loss was $0 in fiscal year 2021 and fiscal year 2022.  
7. Duration  
The tax credit expires 3 1 December  2032. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision . 
3.18  Reduced Tax Rate for Nuclear Decommissioning Funds  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
To provide incentives for funding of nuclear decommissioning cost s. 
3. Background and authority  
Under current law, an accrual basis taxpayer generally may not deduct an item until economic 
performance has occurred with respect to that item . This economic performance requirement defers 
deductions for costs incurred in decom missioning a nuclear power plant until decommissioning 
 
13 Id., see footnote 8.  G/SCM/N/401/USA  
 
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  occurs . A taxpayer that is liable for the decommissioning of a nuclear power plant may, however, 
deduct contributions to a qualified nuclear decommissioning fund that will be used to pay the 
decommissi oning costs . The fund is subject to tax at a flat 20 % rate. In general, tax is imposed on 
the fund's net investment income after the deduction of management costs.  
This provision is authorized in section 468A of the Internal Revenue Code . This provision was 
originally enacted the Deficit Reduction Act of 1984 and has been amended several times, most 
recently by the Energy Policy Act of 2005.  
4. Form 
Income tax concession . 
5. To whom and how assistance is provided  
Owners of nuclear facilities responsib le for nuclear decommissioning reserve funds . 
6. Amount  
The revenue loss was $110  million  in fiscal year 2021 and $110  million  in fiscal year 2022.  
7. Duration  
The provision is permanent.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.19  Credit for Holding New Clean Renewable Energy Bonds  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
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 7 0% of the tax credit interest rate . The facilities qu alifying for 
CREB financing include wind, geothermal, biomass, solar, landfill gas, trash combustion, refined coal 
production, and hydropower . 
3. Background and authority  
Section 1303 of the Energy Tax Incentives Act of 2005 authorized the issuance of CREBs a nd 
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 b y public power providers, governmental bodies, 
and cooperative electric companies.  
4. Form 
Income tax concession 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 electric utilities that have received 
a loan or a loan guarantee under the Rural Electrification Act . Applicants apply for an allocation of G/SCM/N/401/USA  
 
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  CREB volume cap and are required to issue bonds within three years or the authority reverts to the 
Treasury, at which point 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 o wned by governmental bodies 
while $179  million  of volume cap was available for projects to be owned by cooperative 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 would receive.  
6. Amount  
The revenue loss was $ 130 million  in fiscal year 2021 and $ 110 million  in fiscal year 2022. 
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 the 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.  
3.20  Credit for Holding Qualified Energy Conservation Bonds  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
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 7 0% of the tax credit interest rate . Conservation projects include, but 
are not limited to, renewable energy generation, energy 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 Reinvestmen t Act of 2009 expanded the total QECB volume cap to 
$3.2 billion to finance eligible clean renewable 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 ins tead 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.  G/SCM/N/401/USA  
 
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  6. Amount  
The revenue loss was $70  million  in fiscal year 2021 and $ 70 million  in fiscal year 202 2. 
7. Duration  
The quantity of bonds that may be issued is capped . This cap was allocated to the states and 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.  
3.21  Carbon Oxide Sequestration Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 202 2. 
2. Policy object ive and/or purpose  
The purpose of the carbon oxide sequestration credit is to provide an incentive for the capture and 
secure geological storage , injection for enhanced oil or natural gas recovery project, or utilization  of 
qualified carbon oxide.  
3. Backgrou nd and authority  
The Inflation Reduction  Act of 2022 extended and expanded the tax credit for carbon oxide  
sequestration . The provision provides a base credit of $17 per metric ton of carbon oxide captured 
and permanently sequestered in geological storage, and a base credit of $12 per metric ton of carbon 
oxide  that is utilized or  captured and injected  in an enhance d oil or natural gas recovery (EOR) 
project . If wage and apprenticeship stipulations are met, the base credit is multiplied b y 5, resulting 
in credits of $8 5 and $6 0 per ton of carbon oxide , respectively . These credit rates remain constant 
between 2022 and 2026, after which the rates are inflation adjusted.  
The provision also provides an enhanced credit for direct air capture (D AC) projects . A DAC project 
can receive a base credit of $36 per ton of carbon oxide that is disposed of in secure geological 
storage, or a base credit of $26 per ton of carbon oxide that is captured and used either in EOR or 
is utilized . Again, these cred its are multiplied by five if certain wage and apprenticeship provisions 
are met, such that the credits are $180 and $130 per ton of carbon oxide . These credits remain 
constant between 2022 and 2026, after which the rates are inflation adjusted . 
DAC facili ties must capture no less than 1,000 metric tons of carbon oxide during the tax year to 
qualify . Electricity generating facilities with carbon capture equipment (CCE) must capture at least 
18,750 metric tons of carbon oxide during the tax year and each CCE  that is installed must have a 
capture design capacity of not less than 75% of the baseline carbon emissions from each generating 
unit. Other facilities must capture no less than 12,500 metric tons  during the tax year . 
In general, the higher rates introduc ed by the Inflation Reduction Act of 2022 apply to facilities and 
equipment placed in service after December  31, 2022 . In the case of some carbon capture 
equipment and certain modifications, the higher rates apply on the date of enactment 
(16 August  2022).  
Prior to passage of the Inflation Reduction  Act of 2022, t axpayers could  claim a tax credit for the 
capture of carbon oxide and permanent sequestration in a geologic formation, injection  in an 
enhanced oil recovery project, or for utilization . For capture equipment placed in service before 
9 February  2018 the credit was $20 per metric ton of qualified carbon oxide that is captured by the 
taxpayer at a qualified facility and disposed of in secure geological storage . The credit is 
$10 per metric ton of qualified carbon oxide that is captured by the taxpayer at a qualified facility, 
used in an EOR  project and disposed of in secure geologic storage . The credit was adjusted annually G/SCM/N/401/USA  
 
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  for inflation . The credit applied with respect to qualif ied carbon oxide captured and sequestered, 
injected, or utilized before the end of the calendar year in which 75  million  metric tons of qualified 
carbon oxide had been taken into account for the credit . This credit was authorized in section 45Q 
of the Inte rnal Revenue Code by the Emergency Economic Stabilization Act of 2008.  
4. Form 
Income tax concession . Taxpayers have the option to take elective pay in lieu of a tax credit.  
5. To whom and how assistance is provided  
The credit reduces federal income taxes for ta xpayers sequestering qualifying carbon oxide in 
permanent storage . An elective payment can be taken in lieu of the tax credit.  
6. Amount  
The revenue loss was $ 460 million  in fiscal year 2021 and $ 360 million  in fiscal year 2022. 
7. Duration  
This credit was authorized in section 45Q of the Internal Revenue Code by the Emergency Economic 
Stabilization Act of 2008 . As amended by the Bipartisan Budget Act of 2018, Taxpayers may claim 
a credit over a 12 -year period for the capture of carbon oxide  for eligible car bon capture equipment 
originally placed in service on or after 9 February  2018 and before 1 January  2024. The credit was 
extended through 3 1 December  2025 by the Consolidated Appropriations Act of 2021 . The Inflation 
Reduction Act of 2022 modified the cred it and extended it to be available for qualified facilities the 
construction of which begins before 1 January  2033. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.22  Enhanced Oil Recovery (E OR) Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
2. Policy objective and/or purpose  
To increase the domestic supply of oil and to enhance the energy security of the United  States.  
3. Background and authority  
An EOR tax credit is provided equal to 1 5% of the taxpayer's costs for tertiary oil recovery on projects 
in the United States . The EOR credit is rateably  reduced over a $6 phase -out range when the 
reference price for domestic crude oil exceeds $2 8 per barrel (adjusted for inflation after 1991) . 
Qualifying costs include tertiary injectant expenses, intangible drilling and development costs on a 
qualified enhanced oil recovery project, and amounts incurred for tangible depreciable property . 
Thus, th is credit encourages use of tertiary methods in situations where it would not be profitable 
otherwise . The EOR credit may not exceed taxpayer's net income tax in excess of 2 5% of net regular 
tax liability above $25,000 or the tentative minimum tax . The EOR  tax credit is authorized under 
section 43 of the Code and was enacted as part of the Omnibus Budget and Reconciliation Act 
of 1990.  
4. Form 
Income tax concession.  G/SCM/N/401/USA  
 
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  5. To whom and how assistance is provided  
Petroleum producers and royalty holders applying approve d tertiary petroleum recovery methods 
receive a credit against federal income tax.  
6. Amount  
The revenue loss was $510  million  in fiscal year 20 21 and $ 390 million  in fiscal year 2022. 
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.  
3.23  Deduction for Tertiary Injectants  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
2. Policy objective and/or purpose  
To encourage the development of do mestic oil resources.  
3. Background and authority  
Taxpayers engaged in petroleum extraction activities may generally deduct qualified tertiary 
injectant expenses used while applying a tertiary recovery method, including carbon dioxide 
augmented water flooding  and immiscible carbon dioxide displacement . The tax credit was enacted 
as part of the Crude Oil Windfall Profit Tax of 1980 . The credit is authorized in section 193 of the 
Internal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is pr ovided  
Oil producers are permitted accelerated deductions from taxable income.  
6. Amount  
The revenue loss was less than $10  million  annually in 2021 and 2022. 
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may re sult from the use of this provision.  G/SCM/N/401/USA  
 
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  3.24  Advanced Manufacturing Production Credit14 
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022.  
2. Policy objective and/or purpose  
To encourage domestic manufacturing of various solar, wind, inverter, and battery components as 
well as the domestic mining and processing of critical minerals.  
3. Background and authority  
The provision was enacted by the Inflation Reduction Act of 2022 and the credit is authorized under 
section 45X of the Inter nal Revenue Code . Credit rates are set by component type for wind, solar, 
inverter, and battery components . In the case of electrode active materials and critical minerals  the 
credit is 1 0% of costs . The credit for offshore wind vessels is equal to 1 0% of the sales price . Only 
components produced in the US or a possession of the US are eligible for the credit.  
4. Form 
Income tax concessio n. 
5. To whom and how assistance is provided  
Manufacturers receive a credit against federal income tax  income  and taxpayers  have the option to 
receive an elective payment in lieu of a tax credit  for the first five years . Tax exempt entities can 
take an elective payment in lieu of the tax credit.  
6. Amount  
The revenue loss was $0 in fiscal year 2021 and fiscal year 2022.  
7. Duration  
The credit  is available starting 1 January  2023 and  begins to phase out after 3 1 December  2029. 
Eligible components sold during calendar year 2030 receive 7 5% of the credit, components sold 
in 2031 receive 5 0% of the credit, components sold in 203 2 receive 2 5% of the credit, and any 
component sold after 3 1 December  2032 receives 0 . The credit for critical minerals does not expire  
or phase out . 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this p rovision.  
3.25  Clean Vehicle Credit15 
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022.  
2. Policy objective and/or purpose  
To encourage the deployment of clean vehicles.  
 
14 Id., see footnote 8.  
15 Id., see footnote 8.  G/SCM/N/401/USA  
 
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  3. Background and authority  
Prior to the passage of the Inflation Reduction Act of 2022, Section 30D of the Internal Revenue 
Code provided business and individual taxpayers a non -refundable tax credit for "qualified plug -in 
electric drive motor vehicles " including passenger vehicles and light trucks . A qualifie d plug -in 
electric motor vehicle is defined, in part, as a vehicle weighing less than 14,000 pounds that is 
propelled by an electric motor that uses a rechargeable battery and such vehicle is subject to and in 
compliance with applicable Clean Air Act Stand ards. The vehicle must be acquired for use or lease 
and not for resale, the original use of the vehicle must commence with the taxpayer, and the vehicle 
must be used predominantly in the United States . Vehicle manufacturers submit to the Internal 
Revenue S ervice the vehicles eligible for the credit that satisfy the specifications of the credit.  
The credit amount varies based on the battery size and the number of electric vehicles sold per 
manufacturer . The total amount of the credit allowed for a vehicle is  limited to $7,500 . The credit 
begins to phase out for a manufacturer 's vehicles when at least 200,000 qualifying vehicles have 
been sold for use in the United States (determined on a cumulative basis for sales after 
December  31, 2009).  
Notably, this tax c redit for electric vehicles does not extend to medium - and heavy -duty vehicles . A 
tax credit of up to $18,000 for heavy -duty hybrid electric vehicles expired in 2009 . Individual states 
do provide tax credits for medium - and heavy -duty all -electric vehicles . For example, Colorado 's tax 
credit for medium - and heavy -duty vehicles varies by vehicle size and is capped at $16,000 per 
vehicle.  
The Inflation Reduction Act required that if a  taxpayer bought and took delivery of a qualified electric 
vehicle between August  17, 2022,  and December  31, 2022, the same rules as above apply, plus the 
vehicle must also undergo final assembly in North America.  
The Inflation Reduction Act of 2022 restructured the credit starting in 2023 . A two-part credit is 
available to taxpa yers with adjusted gross income under $150,000 as an individual ($300,000 for a 
joint return or surviving spouse, and $225,000 for a head of household) . The credit is available for 
vans, trucks and SUVs with a Manufacturer 's Suggested Retail Price (MSRP) o f $80,000 or less and 
$55,000 or less for all other vehicles . To qualify, new clean vehicles must be made by qualified 
manufacturers, must have  a gross weight under 14,000 pounds, must have  a battery capacity no 
less than 7 kilowatt hours, must have the ab ility to be recharged, and final assembly  must occur in 
North America . A qualified manufacturer means any manufacturer which enters into an agreement 
with the Secretary of Treasury to make periodic reports providing VIN s and other information related 
to each vehicle it manufacture s as the Secretary may require . Vehicles that meet the critical minerals 
sourcing requirement can claim a credit of $3,750 and vehicles that meet battery component 
requirements can claim a credit of $3,750 . Vehicles that meet both requirements can claim the 
maximum  credit amount of $7,500 . Starting in 2024, no battery components can be manufactured 
by a foreign entity of concern . Starting in 2025, no critical minerals in the battery may be extracted, 
processed, or recycled by a fore ign entity of concern.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Taxpayers receive a credit against federal income tax income and , beginning in 2024  have the option 
to transfer the credit to a qualified dealer in order to lower the purchase price.  
6. Amount  
The revenue loss was $450  million  in fiscal year 2021 and $1,082  million  in fiscal year 2022 for both 
the clean vehicle  credit and the alternative fu el refueling property credit .16 
 
16 The revenue estimates are for the tax law as of July 1, 2022 . G/SCM/N/401/USA  
 
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  7. Duration  
The credit is allowed for vehicles placed in service through 3 1 December  2032. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.26  Commercial Clean Veh icle Credit17 
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022.  
2. Policy objective and/or purpose  
To encourage the deployment of clean vehicles.  
3. Background and authority  
The provision was enacted by the Inflation Reduction Act of 2022 and is authorized under 
Section  45W of the Internal Revenue Code . The amount of the credit per vehicle is the lesser of 1 5% 
of the basis of the vehicle for a vehicle with a gasoline or diesel internal combustion engine, or 3 0% 
of the basis for a vehicle without such an engine, or the incremental cost of the vehicle, where 
incremental cost is the difference between the cost of a 'clean' vehicle compared to a comparable 
vehicle powered solely by an internal gasoline or diesel engine . The credit is capped at $7,500 for 
vehicles with a gross weight rating under 14,000 pounds and $40,000 for all other vehicles . Vehicles 
must be produced by a qualified manufacturer, must have a battery with at least 15kwh for vehicles 
over 14,000 pounds, or 7 kwh for vehicles under 14,000 pounds, or is a fuel cell vehicle, and must 
be subject to depreciation.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Taxpayers receive a credit against federal income tax income . Tax-exempt entities have the option 
of taking an elective payment.  
6. Amount  
The revenue loss was $0 in fiscal year 2021 and fiscal year 2022.  
7. Duration  
The credit is allowed for vehicles placed in service through 3 1 December  2032. 
8. Trade Effects  
It is not possible to est imate what, if any, trade effects may result from the use of this provision.  
3.27  Alternative Fuel Refueling Property Credit18 
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022.  
 
17 Id., see footnote 8.  
18 Ibid. G/SCM/N/401/USA  
 
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  2. Policy objective and/or purpose  
To encourage the installation of refueling property . 
3. Background and authority  
Prior to the passage of the Inflation Reduction Act of 2022, the law allowed an investment tax credit 
equal to 3 0% of the cost of alternative fuel vehicle refueling property, whi ch includes electric vehicle 
charging stations and hydrogen refueling stations . The tax credit was capped at $1,000 for refueling 
property installed at a taxpayer 's residence and at $30,000 for refueling property installed for 
commercial use . Notably, the credit was allowed on a per -location basis, not on a per -device basis.  
The provision was extended and modified  by the Inflation Reduction Act of 2022 and is authorized 
under section 30C of the Internal Revenue Code . The credit amount is equal to 3 0% (6% in the case 
of property of a character subject to depreciation which does not meet prevailing wage and 
apprenticeship requirements) of the cost of any qualified alternative fuel vehicle refueling property 
placed in service  in an eligible census tract  by the taxpayer during the taxable year . Qualified 
alternative refueling property means  property for the storage or dispensing of a specified 
clean-burning fuel into the fuel tank of a motor vehicle propelled by such fuel, but only if the storage 
or dispe nsing of the fuel is at the point where such fuel is delivered into the fuel tank of the motor 
vehicle, or for the recharging of motor vehicles propelled by electricity, but only if the property is 
located at the point where the motor vehicles are recharge d. The original use of the property must 
begin with the taxpayer and the property must be subject to depreciation , unless installed on 
property which is used as the principal residence of the taxpayer . The credit is capped at $100,00 0 
for property subject to depreciation and $1,000 in any other case.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Taxpayers receive a credit against federal income tax income . Tax-exempt entities have the option 
of taking an elective payment.  
6. Amount  
The rev enue loss was $450  million  in fiscal year 2021 and $1,082  million  in fiscal year 2022 for both 
the clean vehicle credit and the alternative fuel refueling property credit .19 
7. Duration  
The credit is allowed for property placed in service through 3 1 December  2032. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
4  SEMICONDUCTORS  
4.1  Advanced Manufacturing Investment Credit20 
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022.  
 
19 The revenue estimates are for the tax law as of July 1, 2022 . 
20 Id., see footnote 8.  G/SCM/N/401/USA  
 
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  2. Policy objective and/or purpose  
To encourage the manufacturing of semiconductors and semiconductor manufacturing equipment.  
3. Background and authority  
The provision was enacted by the CHIPS and Science Act of 2022 and the credit is author ized under 
section 48D of the Internal Revenue Code . The advanced manufacturing investment credit for any 
taxable year is equal to 2 5% of the qualified investment with respect to any advanced manufacturing 
facility . An advanced manufacturing facility must serve the primary purpose of manufacturing 
semiconductors or semiconductor manufacturing equipment.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Taxpayers receive a credit against federal income tax income and have the o ption to receive an 
elective payment in lieu of a tax credit.  
6. Amount  
The revenue loss was $0 in fiscal year 2021 and fiscal year 2022.  
7. Duration  
The credit is allowed for property which begins construction before 1 January  2027. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
4.2  CHIPS Incentives Program  
1. Period covered by notification  
The period covered is fiscal  years 2021 -2022.  
2. Policy objective and/or purpose  
The policy objectives are to : (1) strengthen the security and resilience of the semiconductor supply 
chain, including by mitigating gaps and vulnerabilities ; (2) provide a supply of secure semiconductors 
relevant for national security ; (3) strengthen the leadership of the United States  in semiconductor 
technology ; (4) grow the economy of the United States and support job creation in the United States ; 
(5) bolster the semiconductor and skilled technical workforces in the United States ; (6) promote the 
inclusion of economically disadvanta ged individuals and small businesses ; and (7) improve the 
resiliency of the semiconductor supply chains of critical manufacturing industries.  
3. Background and authority  
The CHIPS Incentives Program was authorized by Title XCIX —Creating Helpful Incentives to Produce 
Semiconductors for America of the William M. (Mac) Thornberry National Defense Authorization Act 
for Fiscal Year 2021 (Pub . L. 116 -283, referred to as the CHIPS Act or Act), as amended by the 
CHIPS Act of 2022 (Division A of Pub . L. 117-167).  
4. Form 
CHIPS Incentives Program funding is awarded to eligible entities through grants, cooperative 
agreements, loans, loan guarantees or other transactions.  G/SCM/N/401/USA  
 
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  5. To whom and how assistance is provided  
Assistance is provided to "covered entities " as defined in th e CHIPS Act . Covered entities must 
submit an application to the Department of Commerce in order to receive funding and must satisfy 
specified statutory requirements.  
6. Amount  
No CHIPS Incentives Program awards were made during the period covered by the notif ication.  
7. Duration  
The CHIPS Incentives Program is not subject to any fixed termination date . It will continue until all 
current funding is expended unless Congress modifies the program  earlier . 
8. Trade Effects  
It is not possible to estimate what, if any, tra de effects may result from the use of this provision.  
4.3  CHIPS R&D Programs  
1. Period covered by notification  
The period covered is fiscal  years 2021 -2022.  
2. Policy objective and/or purpose  
The policy objectives are to : (1) strengthen the economic competitiveness and security of the 
domestic semiconductor supply chain ; (2) to strengthen semiconductor advanced test, assembly 
and packaging capability in the domestic ecosystem ; and (3) to enable advances and breakthroughs 
in measurement science, standards, material ch aracterization, instrumentation, testing, and 
manufacturing capabilities.  
3. Background and authority  
The CHIPS R&D Programs were authorized by Title XCIX —Creating Helpful Incentives to Produce 
Semiconductors for America of the William M. (Mac) Thornberry National Defense Authorization Act 
for Fiscal Year 2021 (Pub . L. 116 -283, referred to as the CHIPS Act or Act), as amended by the 
CHIPS Act of 2022 (Division A of Pub . L. 117-167).  
4. Form 
CHIPS R&D Programs include the National Semiconductor Technology Center, the National Advanced 
Packaging Manufacturing Program, and up to three Manufacturing USA Institutes . Funding will be 
awarded to eligible entities through various mechanisms.  
5. To whom and how assistance is provided  
Participat ion in the programs is determined through various procedures, which are open to all eligible 
entities.  
6. Amount  
No awards from CHIPS R&D Programs were made during the period covered by the notification.  
7. Duration  
The CHIPS R&D Programs are not subject to any fixed termination date . They will continue 
indefinitely or until funding is expended unless Congress earlier modifies the programs.  G/SCM/N/401/USA  
 
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  8. Trade Effects  
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, i f any, trade effects may ever result from this program.  
5  FISHERIES  
5.1  Columbia River Fishery Development Program (Mitchell Act)  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
The Mitchell Ac t (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 lands . The major 
objective of this program has tra ditionally 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 en vironmental 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, the National Marine Fisheries Service ( NMFS ) 
issued a r ecord of decision (ROD) and a final biological 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, May 11, 1938) . It has evolved into a program which funds significant projects 
in the Columbia River, including U.S. Fish and Wildlife Service (USFWS) hatcheries and monitoring ; 
state agencies, including Washington Dept. of Fish and Wildlife (WDFW) and Oregon Dept. of F ish 
and Wildlife (ODFW) hatcheries and monitoring ; tribal hatcheries and monitoring, including the 
Confederated Tribes and Bands of the Yakima Nation (YN) and the Nez Perce Tribe (NPT) ; irrigation 
screens, including Idaho Dept. of Fish and Game (IDFG) and fishways (IDFG and YN) . 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, the YN, and has an ongoing 
memorandum of understanding (MOU) with the USFWS . In addition, the program funds grants for 
irrigation screens and fishway operations by IDFG and YN, and funds monitoring, evaluation, and 
reform (MER) projects conducted by ODFW, WDFW, USFWS, and the 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 
non-competitive, multi -year grants . Funds are also provided to the USFWS through an 
intergovernmental MOU.  
6. Amount  
The 2021 Mitchell Act funding level was $ 17,310,648  and in 2022 the funding level was $ 17,753,259 . 
In fiscal year 2020, the funding increased, through higher Congressional appropriation with a final G/SCM/N/401/USA  
 
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  allocation of $17,310,648 . These grants/MOU funded the operation and maintenance of hatchery 
programs in Oregon and Washington states (all operators) ; funded  necessary MER projects for 
Mitchell Act funded hatchery operations in Washington, Oregon and Idaho states ; and funded 
screening and passage projects in the states of Washington and Idaho.  
7. Duration  
Indefinite.  
8. Trade effects  
The basic purpose of salmon hatc heries 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 comme rcial 
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 . It is 
generally accepted that Mitchell Act funded hatchery production has no discernible trade effect.  
5.2  Finance Program (FFP)  
1. Period covered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
The purpose of FFP is to provide fixed -rate financing with a term, not to exceed 25 years, equal to 
the estimated useful life of the equipment financed . The predecessor program, which operated 
from 1972 through 1996, provided gover nment -backed loan guarantees to the U.S.  commercial 
fishing sector for the construction, reconstruction, replacement and, under certain circumstances, 
the purchase of fishing vessels . The FFP 's current policy regarding overfishing is "The Fisheries 
Finance Program (FFP) will decline loans for applicants applying for funds for a vessel(s) or 
harvesting privilege(s) in any fishery that is not subject to a fisheries management plan that includes 
rebuilding or sustainable harvesting provisions consistent with the Magnuson -Stevens Conservation 
and Management Act to prevent overfishing and rebuild stocks to sustainable levels ". 
In 1996, the name of the program became the Fisheries Finance Program and direct loans began to 
be provided . Over time, FFP lending authority was extended to include aquaculture, Individual 
Fishing Quota (IFQ) purchases and harvesting rights in federally managed limited access systems.  
3. Background and authority  
Background is prov ided above . The statutory authority for 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 . It is important to 
note that the interest rates charged on FFP loans are two percentage points above comparable 
maturity U.S. Treasury bond yields as of the date of the loan closing . The loans are ful ly collateralized 
by fisheries and other type assets . Additional guarantees are frequently required.  
5. To whom and how assistance is provided  
Under the FFP, loans are provided directly to individuals or business enterprises that have qualified 
projects.  G/SCM/N/401/USA  
 
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  6. Amount  
In light of the many loans currently outstanding, and variations in amortization schedules and 
interest rates, the calculation of any subsidy amount, and especially the subsidy per unit, is not 
readily attainable . It must be noted, however, that due to the close examination of applicants' 
creditworthiness, the relatively high interest rates charged, as noted above, and the low default rate, 
FFP is a self -financing program . In addition, FFP charges application fees, frequently require s 
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 in the relevant period. 
(If this pr ogram provided a subsidy, the benefit would be based on the differen ce between the 
interest rate charged under the program and the amount the firm would pay on a comparable 
commercial loan.)  
TYPE OF LOAN  FY21  FY22  
Traditional (in  million s) $84 $25 
Halibut/Sablefish IFQ (in  million s) $4 $3 
7. Duration  
Indefinite.  
8. Trade effects  
The FFP is barred by NOAA policy, program regulations and/or Congressional directives from 
financing any project that could be construed to lead to increased harvesting capacity of any fishery . 
Because of this policy, and because any subsidy benefit that might be attributable to this program 
is small or non -existent, the trade effects from this program are likely to be minimal, if any.  
5.3  Saltonstall -Kennedy (S -K) Research a nd Development Program Annual Grant 
Competition : Fisheries Research And Development  
1. Period covered by the notification  
The period covered is fiscal years 2014 through 2023.  
2. Policy objective and/or purpose  
This program uses funds derived from duties collect ed on fishery imports to fund direct industry 
assistance grants to develop U.S. fisheries by assisting persons in carrying out research and 
development projects to include, but not limited to the areas of harvesting, marketing and 
processing.  
3. Background and authority  
The legislative authority for this program goes back to the Saltonstall -Kennedy Act of  1954. 
However, the current grant program was established by the American Fisheries Promotion Act 
of 1980, which amended the Saltonstall -Kennedy Act (15 U.S .C. 713c -3(c)). The National Marine 
Fisheries Service administers the program.  
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 Commonwealth of 
the Northern Mariana Islands ( CNMI), Republic of the Marshall Islands, Republic of Palau, or the G/SCM/N/401/USA  
 
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  Federated States of Micronesia, corporations, partnerships, associations, or other n on-Federal 
entities, non -profit or otherwise (including Native American tribes) within the meaning of section 2 
of the Shipping Act of  1916, as amended . Federal employees and Fishery Management Councils and 
their employees are ineligible . Projects are sele cted for funding through a competition/call for 
proposals.  
6. Amount  
The S -K Grant Competition funds approximately $10  million  in research and development projects 
through approximately 40 grant awards annually.  
7. Duration  
Indefinite.  
8. Trade effects  
While the in tent of the S -K Act is to promote U.S. seafood production, 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 resu lts of research conducted with 
Saltonstall -Kennedy funds are in the public domain.  
5.4  Capital Construction Fund (CCF)  
1. Period covered by the notification  
The period covered is fiscal year 2021 . We have also provided preliminary information for 2022 .21 
Certain information from previous years is also provided.  
2. Policy objective and/or purpose  
The purpose of the National Marine Fisheries Service (NMFS) CCF is to facilitate investments in 
commercial fishing vessels.  
3. Background and authority  
The legislative pr ovisions governing the CCF are contained in 46 U.S.C. 535 . The CCF program is 
jointly administered with the Internal Revenue Service (IRS).  
4. Form 
The benefit from the CCF program is provided in the time value of money savings derived from 
deferring tax on f ederal fishing income . Eligible clients can defer from taxation up to 10 0% of their 
net taxable income from fishing operations and/or 10 0% of the sale or insurance proceeds on vessel 
disposition, and deposit such funds into a CCF account . In addition, reci pients can defer paying tax 
on account earnings (interest, dividends, and capital gains) . Withdrawal from a CCF account can be 
used for the purchase or renovation of fishing vessels . It must also be noted that the "tax basis" 
(i.e., the total value of the vessel that can be depreciated over its useful life) of the purchased or 
renovated vessel must be reduced by the amount of any CCF withdrawal which represents an amount 
previously excluded or deducted from taxable income . This aspect of the program lowers the amount 
of depreciation expenses the taxpayer can claim over the life of the vessel purchased and makes the 
essential program benefit a deferral, rather than the exemption of taxes.  
5. To whom and how assistance is provided  
The CCF program is available to the U.S. commercial fishing industry.  
 
21 Final information for 2022 is expected towards the end of this year. After the final information is 
received, a revised benefit calculation will be submitted, if requested.  G/SCM/N/401/USA  
 
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  6. Amount  
Based on historical data for the CCF program, total annual deposits in CCF accounts during the last 
decade have ranged from a low of $30.8  million  (2014) to a high of $63.6  million  (2018), and, in 
the last ten years, averaged $48.1  million  annually . Of course, funds are also constantly being 
withdrawn, at the discretion of the account holders, subject limitations noted below.  
The estimated subsidy benefit is $3.2  million  for 2022 . This calculation does not take into account 
the required reduction of the tax basis.  
7. Duration  
Funds deposited in CCF accounts must be withdrawn within 25 years of the deposit . Funds must be 
withdrawn for a qualified project at least once every 10 years or the CCF agreement can be 
terminated . The duration of the program itself is indefinite.  
8. Trade effects  
It is not possible to estimate what, if any, trade effects may result from the use of this program.  
5.5  Bycatch Reduction Engineering Program (BREP)  
1. Period cov ered by the notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy objective and/or purpose  
This grant program provides competitive grants to non -Federal researchers, including academics 
and fishers, working to benefit U.S. fishers and fishe ries by the development of improved fishing 
practices and innovative gear technologies . The Magnuson -Stevens Fishery Conservation and 
Management Act (MSA) requires that NOAA's conservation and management measures minimize 
bycatch to the extent practicable and established the BREP (16 U.S.C. 1865) to support the 
development of technological devices and other conservation engineering changes to minimize 
bycatch and reduce post -release mortality of non -target species in U.S. fisheries . This Program seeks 
to su pport the development and testing of fishing gear and approaches that can be applied in 
commercial and recreational fisheries to reduce bycatch and post -release mortality and address the 
MSA requirements to minimize bycatch and habitat impacts.  
3. Background and authority  
The MSA (16 U.S.C. 1865) requires the Secretary of Commerce, in cooperation with the 
Regional  Fishery Management Councils and other affected interests, and based upon the best 
scientific information available, to establish a BREP, including g rants, to develop technological 
devices and other conservation engineering changes designed to minimize bycatch, seabird 
interactions, bycatch mortality and post -release mortality in federally managed fisheries.  
4. Form 
Grants are awarded annually on a compet itive basis.  
5. To whom and how assistance is provided  
Eligible applicants are individuals, institutions of higher education, other non -profits, for -profit 
organizations, foreign public entities or foreign organizations, and state, local and Indian tribal 
governments . Federal agencies or instrumentalities are not eligible to receive Federal assistance 
under this program.  G/SCM/N/401/USA  
 
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  6. Amount  
NOAA Fisheries issues approximately 10 -20 awards worth a total of nearly $2,500,000 under BREP 
annually . Project costs range from $50,000 to $250,000 for a 12 - to 18 -month time period . 
In 2021,  12 BREP awards totalled about $2,200,000 . In 2022, 13 awards totalled about $2,300,000.  
7. Duration  
Indefinite.  
8. Trade effects  
In light of the nature and size of this program, the trade  effects are negligible.  
5.6  The Vessel Monitoring System (VMS) Reimbursement Program  
1. Period Covered by the Notification  
The period covered is fiscal years 2021 and 2022.  
2. Policy Objective and/or Purpose  
The objective is to develop and use a vessel monitoring system (VMS) as efficiently and effectively 
as is practicable within the full scope of purpose and utility that the technology may allow . The 
U.S. VMS Reimbursement Program was established to offset the cost of purchasing a VMS unit for 
the purp ose of complying with fishery regulations promulgated under the Magnuson -Stevens Fishery 
Conservation and Management Act . The Pacific States Marine Fisheries Commission administers the 
program, which is funded by the NOAA Office of Law Enforcement (OLE).  
3. Background and Authority  
The Magnuson -Stevens Fishery Conservation and Management Act provides that if a fishery 
management council determines that additional information would be beneficial for a fishery's 
management, then the Secretary may implement a ves sel monitoring requirement for that fishery.  
There are currently over 20 U.S. fisheries, areas and permits, and approximately 4,500 US -flagged 
vessels that require VMS . A VMS requirement means that an affected vessel must carry an onboard 
VMS transceiver a nd report its GPS location via satellite transmission and , in some cases , they are 
required to transmit additional fishing statistics as well.  
In most cases, the vessel owner and operator are responsible for all costs associated with the 
purchase, installa tion, and maintenance of the VMS unit  and for all charges levied by the mobile 
communications service provider . In order to mitigate the initial burden, grants have been provided 
to eligible fishers for the cost of purchasing a VMS unit . Reimbursements are  provided up to $3,100 . 
Vessel owners are reimbursed on a first -come, first -served basis until funds for the reimbursement 
program are exhausted.  
4. Form 
The form of the subsidy is a direct reimbursement to vessel owners . The process for obtaining a 
reimburse ment is as follows:  
1. Purchase, install, and activate a NOAA OLE Type -Approved VMS unit.  
2. Contact the NOAA OLE VMS Helpdesk to initiate the confirmation process and obtain a 
four-digit confirmation number for reimbursement.  G/SCM/N/401/USA  
 
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  3. Complete and sign the VMS Reimbursement Request Form.  
4. Mail, fax or email the reimbursement request form, a copy of the paid itemized sales invoice, 
a copy of the Federal Fisheries Permit, a copy of the vessel's Certificate of Documentation 
and/or State Registration to the Pa cific States Marine Fisheries Commission.  
5. Amount  
In fiscal year 2021, the program grantee disbursed $718,472 to 247 reimbursement applicants . 
In 2022, 394 applicants were reimbursed for a total of $825,464.  
6. Duration  
Indefinite.  
7. Trade Effects  
The trade effe cts are minimal given the nature of the program and the amount of the grants 
provided.  
5.7  Fishing Capacity Reduction Loan Program  
1. Period covered by the notification  
The period covered is fiscal year 2021 and 2022.  
2. Policy objective and/or purpose  
The program's  policy objective is to reduce the number of vessels and permits endorsed for the 
operation in a specified fishery when it is necessary to prevent or end overfishing, rebuild stocks of 
fish, or achieve measurable or significant improvements in the conserva tion and management of the 
fishery . The program's intent is to decrease the number of harvesters in the fishery and facilitate 
the conservation and management of fishery resources . The fishing capacity reduction program must 
be consistent with any state an d federal fishery management plans in place for that fishery.  
3. Background and authority  
The National Oceanic and Atmospheric Administration's National Marine Fisheries Service 
(NOAA  Fisheries) administers fishing capacity reduction loan programs under the M agnuson -Stevens 
Fishery Conservation and Management Act (MSA) . Under this authority, the Secretary of Commerce 
can finance the buyback of vessels and/or fishing permits by those remaining in the fishery in order 
to obtain the maximum sustained reduction in  fishing capacity at the least cost and in a minimum 
period of time . While prior buyback programs have varied, in general, fishers have voluntarily 
submitted bids in reverse auctions to remove permits and sometimes vessels from the relevant 
fishery . The accepted permits were then permanently relinquished . The remaining fishers then pay 
fees on their future catches to repay the government loan used to finance cumulative amount of 
permits removed . Vessels removed from each fishery relinquished their fishery  endorsement and 
contractually agreed to not fish anywhere in the world.  
4. Form 
Loans are provided to finance the relinquishment of fishing permits and/or permanent withdrawal of 
vessels . Those remaining in the fishery must repay the loans.  
Program requirements are published in the Federal Register and are available at NOAA Fisheries 
website at:  
https://www.fisheries.noaa.gov/national/fu nding -and-financial -services/fishing -capacity -reduction -
programs . G/SCM/N/401/USA  
 
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  5. To whom and how assistance is provided  
The financing provided is for those fishers that remain in the relevant fishery.  
6. Amount  
Although NOAA Fisheries has a framework rule that provides a process to develop such programs, 
each of the specific programs implemented in the past has been done under special Congressional 
legislation that authorized and appropriated funding . The most recent legislation authorizing  a 
program was in the Consolidated Appropriations Act of 2005 . No new buyback programs were 
implemented in 2021 -2022.  
7. Duration  
Indefinite.  
8. Trade effects  
It is difficult to identify trade effects as the program is designed to decrease the number of harveste rs 
in the fishery in order to support the conservation and management of fishery resources, and is 
dependent on the characteristics of the fishery and the availability of funding.  
5.8  Fishery Disaster Assistance Program  
1. Period covered by the notification  
The p eriod covered is fiscal year 2021 and 2022.  
2. Policy objective and/or purpose  
Fisheries are subject to a number of factors that can cause sudden and unexpected losses, leading 
to serious economic impacts for fishers and their communities . These factors include events such as 
hurricanes and typhoons, oil spills, harmful algal blooms, and other types of disasters, both natural 
and manmade, that cause a commercial fishery to be harmed, seriously disrupted, or fail . 
NOAA Fisheries strives to make dis aster determinations and funding available to recipients as quickly 
as possible . Statutory, regulatory, and administrative policy requirements guide the specific steps 
NOAA Fisheries follows for evaluating disaster determinations, allocation, and execution  of disaster 
funds.  
3. Background and authority  
The National Oceanic and Atmospheric Administration's (NOAA) National Marine Fisheries Service 
(NOAA Fisheries) administers disaster assistance under two statutes – the Magnuson -Stevens 
Fishery Conservation and Management Act (MSA) and the Interjurisdictional Fisheries Act (IFA) . 
Under either statute, a governor, Tribal Leader , or elected or duly appointed representative of an 
affected fishing community can request a fishery disaster determination from the Secret ary of 
Commerce . The Secretary may also initiate a review . If the Secretary determines that a fishery 
disaster has occurred, the fishery is eligible for disaster assistance subject to appropriation of funds 
by Congress . The process for administering fisher y disaster assistance is guided by the MSA, IFA, 
and NOAA Fisheries' Policy on Disaster Assistance under the Magnuson -Stevens Act 312(a) and 315 
and the Interjurisdictional Fisheries Act 308(B) and 308(D).  
4. Form 
Congress appropriates funds for fishery disas ter assistance ; there is no standing fund for this 
program . Once Congress appropriates funds, NOAA Fisheries executes the funding through grants 
to recipients (e.g., States , Tribes, Interstate Marine Fisheries Commissions).  G/SCM/N/401/USA  
 
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  5. To whom and how assistance is provided  
States/Territories, Tribes, and Interstate Marine Fisheries Commissions are eligible to receive funds 
from NOAA Fisheries . The recipient of fishing disaster funding appropriated by Congress develops a 
spending plan based on the high priority needs of the affected community . Only fishers or fishing 
related businesses in impacted fisheries are eligible to receive funds . In some instances, the relevant 
State/Territory, Tribe, or Interstate Marine Fisheries Commission keeps some funds to conduct 
specific projects (e.g., scientific monitoring, habitat restoration).  
6. Amount  
There is no standing fund for fishery disasters . Both the number and type of fishery disaster requests 
received by NOAA Fisheries each year are difficult to predict . As such, the amount Congress 
appropriates for fishery disaster assistance is highly variable . NOAA Fisheries tracks all use of funds, 
which is determined through the spending plans.  
In Fiscal Year 2021, under the Extending Government Funding and Delivering Emergency 
Assistance  Act, Congress appropriated a total of $200  million  for fishery disaster assistance . In 
Fiscal  Year 2022, no funds were allocated for this program.  
7. Duration  
Indefinite . Fisheries disaster funding must be spent within a specif ic time limit, which is determined 
based on the appropriation from Congress.  
8. Trade effects  
It is difficult to identify trade effects as the program is designed to provide relief to communities 
affected by fishery disasters, the magnitude of which is highly  variable and dependent on the nature 
of the disaster, the characteristics of the affected community, and the availability of Congressional 
funding.  
6  LUMBER AND TIMBER  
6.1  Capital Gains Treatment of Certain Timber Income  
1. Period covered by the notification  
The p eriod covered is fiscal  years 2021 and 2022. 
2. Policy objective and/or purpose  
To encourage domestic timber production.  
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.  G/SCM/N/401/USA  
 
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  6. Amount  
The revenue loss was $ 140 million  in fiscal year 2021 and $ 150 million  in fiscal year 2022. 
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade ef fects may result from the use of this provision.  
6.2  Expensing of Multi -Period Timber Growing Costs  
1. Period covered by the notification  
The period covered is fiscal  years 20 21 and 2022.  
2. Policy objective and/or purpose  
The ability to expense indirect costs of ti mber growing was based on the view that these costs were 
maintenance costs, and thus deductible as ordinary costs of a trade or business . Following a series 
of revenue rulings and court cases over the  years distinguishing between what expenses might be 
deductible and what expenses might be capitalized, the Tax Reform Act of 1986 included uniform 
capitalization rules, which required indirect expenses to be capitalized in most cases . Where the 
application of these rules was deemed to be unduly burdensome, exc eptions were provided.  
3. Background and authority  
Generally, costs must be capitalized when goods produced for inventory are used in one's own trade 
or business, or under contract to another party . Timber production, however, was specifically 
exempted from t hese multi -period cost rules and permitted to subject such costs to current 
expensing . This expensing 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 $ 210 million  in fiscal year 2021 and $ 230 million  in fiscal year 2022. 
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.  
6.3  Expensing and Seven -Year Amortization for Reforestation Expenditures  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. G/SCM/N/401/USA  
 
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  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, reforestation expenditures would have to be 
capitalized and could be recovered (deducted) only when the trees were sold or harvested  years 
later. These provisions are authorized by section 194 of  the Internal Revenue Code . They were 
originally enacted in the Recreational Boating Safety and Facilities Improvement Act of 1980 and 
were modified by the American Jobs Creation Act of 2004.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provid ed 
Allows taxpayers to recover the reforestation costs on an accelerated basis in computing taxable 
income.  
6. Amount  
The revenue loss was $ 50 million  in fiscal year 2021 and $ 60 million  in fiscal year 2022. 
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  MEDICAL  
7.1  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 20 21 and 202 2. 
2. Policy objective and/or purpose  
The Isotope Development and Production for Research and Applications subprogram ( Department  of 
Energy Isotope Program) supports the production, distribution, and development of production 
techniques for radioactive and stable isotopes in short supply and critical to the nation . 
3. Background and authority  
Beginning in late FY 2020, with the Office of Science restructure, the Department of Energy (DOE) 
Office of Science, Office of Isotope R&D and Production manages the program . Prior to this 
reorganization, funding for FY  2019 and FY 2020 was appropriated under the Office of Science, Office 
of Nuclear Physics, Isotope Development and Production for Research Applications subprogram . All 
funding for the DOE Isotope Program is executed through the Isotope Production and Distribution 
Program 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 G/SCM/N/401/USA  
 
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  (Public Law 103 -316). The isotope revolving fund maintains its financial viability by utilizing the 
appropriations from this program office along with revenues from the sale of isotopes and services.  
4. Form 
Financial assistance is provided in the form of the annual Congressional appropriations . Isotopes 
sold to commercial customers are priced to recover the full cost of production, or the market price 
(whichever is higher) . Research isotopes are sold at a reduced price to ensure high priority research 
requiring them does not become cost prohibitive.  
5. To whom and how assistance is provided  
Isotopes are sold to a variety of commercial and research institutions  in the medical, industrial, and 
research communities – commercial and non -commercial – both in the United States and abroad.  
6. Amount  
Fiscal  years 20 21 and 202 2 obligations (approximate dollars in  million s) 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 effe cts that might ensue from a program of this nature, it 
is doubtful that this particular program has led to any meaningful trade effects . In FY 2020, the 
DOE Isotope Program sold over 120 different radioactive and stable isotopes to a broad range of 
researc h and commercial customers, including major pharmaceutical companies, industrial 
stakeholders, and researchers at hospitals, national laboratories, other federal agencies, 
universities, and private companies worldwide.  
7.2  Orphan Drug Tax Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
2. Policy objective and/or purpose  
To encourage research on drugs for rare diseases or conditions.  
3. Background and authority  
The provision provides a 2 5% tax credit for qualified cli nical 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 for human 
testing by the Food and Drug Administration (FDA), but before the FDA approves it for sale . A rare 
disease or condition is one that affects less than 200,000 persons in the United States, or affects 
more than 200,000 persons, but for which there is no reasonable expectation t hat businesses could  FY 20 21 FY 202 2 
Isotope Development and Production for Research and Applications  $9.35 $8.85 G/SCM/N/401/USA  
 
- 73 - 
 
  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 
extended on several occasions . The credit expired after 3 1 December  1994, and later was reinstated 
for the period 1 July 1996, through 3 1 May 1997. The Taxpayer Relief Act of 1997 made the credit 
permanent . The Tax Cuts and Jobs Act of 2017 reduced the credit rate from 50 to 2 5%. The orphan 
drug credit is authorized under section 45C of the Internal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Taxpayers undertaking qualified research on orphan drugs receive a credit against federal income 
tax. 
6. Amount  
The revenue loss was $1, 900 million  in fiscal year 2021 and $1, 970 million  in fiscal year 2022. 
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.  
8  METALS, MINERALS AND E XTRACTION (NON -FUEL)  
8.1  Excess of  Percentage Over Cost Depletion for Non -Fuel Minerals  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
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 2 2% for sulphur to five percent  
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 2 3% for sulphur and 1 5% 
for metal mines . From 1932 to 1950,  percentage depletion was extended to m ost other minerals . 
The Revenue Act of 1951 granted it to more minerals . In 1954, still more minerals were granted the 
allowance . In 1969, the top depletion rates were reduced . The Tax Equity and Fiscal Responsibility 
Act of 1982 reduced the allowance for corporations that mined iron ore by 1 5%. The Tax Reform Act 
of 1986 raised the cutback in corporate allowances of iron ore from 15 to 2 0%. 
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Non-fuel mineral extractors are permitted deductions from taxable income for depletable 
expenditures equal to the larger of  percentage or cost depletion.  G/SCM/N/401/USA  
 
- 74 - 
 
  6. Amount  
The revenue loss was $ 110 million  in fiscal year 2021 and $ 190 million  in fiscal year 2022. 
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.  
8.2  Expensing of Exploration and Development Costs for Non -Fuel Minerals  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
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 depreciated over the life of the asset . These provisions 
are authorized by sections 263, 263A, 291, 616 -617, 56, and 1254 of the Internal Revenue Code . 
Expensing of mine development expenditures was enacted in 1951 to reduce ambiguity in the then 
existing treatment of, 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 1 5% must be depreciated.  
4. Form 
Income tax conces sion. 
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 $ 0 million  in fiscal year 20 21 and less than $ 70 million  in fiscal year 2022. 
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.  G/SCM/N/401/USA  
 
- 75 - 
 
  9  SHIPYARDS  
9.1  Assistance to Small Shipyards Grant Program  
1. Period covered by the notification  
The period covered is fiscal  years 20 21 and 202 2. 
2. Policy objective and/or purpose  
The Small Shipyard Grant Program (SSGP) provides grants for capi tal and related improvements to 
qualified small shipyard facilities to foster efficiency, competitive operations, and quality ship 
construction, repair, and reconfiguration . Grant funds may also be used for maritime training 
programs to foster technical sk ills 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 Nat ional Defense Authorization Act for Fiscal Year 2006, authorized 
the U.S. Maritime Administration (MARAD) to establish a program to provide assistance in the form 
of grants, loans, and loan guarantees to small shipyards for capital improvements, and for ma ritime 
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 Rei nvestment 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.  
• Pub. L. 109-163, National Defense Authorization Act for Fiscal Year 2006  
• Pub. L. 110-161, Consolidated Appropriations Act, 2008  
• Pub. L. 110-417, National Defense Authorization Act for Fiscal Year 2009  
• Pub. L. 111-5, American Recovery and Reinvestment Act o f 2009  
• Pub. L. 111-8, Omnibus Appropriations Act, 2009  
• Pub. L. 111-117, Consolidated Appropriations Act, 2010  
• Pub. L. 112-10, Department of Defense and Full -Year Continuing Appropriations Act, 2011  
• Pub. L. 112-55, Consolidated and Further Continuing Approp riations Act, 2012  
• Pub. L. 113-6, Consolidated and Further Continuing Appropriations Act, 2013  
• Pub. L. 110-417, Consolidated Appropriations Act, 2016  
• Pub. L. 115-31, Consolidated Appropriations Act, 2017  
• Pub. L. 115-91, Consolidated Appropriations Act, 201 8 
• Pub. L. 116-6, Consolidated Appropriations Act, 2019  
• Pub. L. 116-94, Consolidated Appropriations Act, 2020  
• Pub. L. 116-260, Consolidated Appropriations Act, 2021  
4. Form 
Federal grants may fund 7 5% of the cost of a project, matched by a contribution of 2 5% by the 
beneficiary shipyard.  
5. Amount  
SSGP funding for fiscal year 2017 was $10  million. F unding for fiscal years 2018, 2019, 2020, 
2021 and 202 2 was $20  million . 
6. Duration  
The SSGP has operated unde r various authorities since 2006 . It has provided funding to shipyards 
since 2008 . No funding was provided in 2014 and 2015 . Future funding is uncertain.  G/SCM/N/401/USA  
 
- 76 - 
 
  7. Trade effects  
It is not possible to determine what, if any, trade effects may result from this program . 
10  REGIONAL PROGRAMS  
10.1  Empowerment Zones  
1. Period covered by the notification  
The period covered is fiscal  years 20 21 and 2022. 
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 eligible, ensuring that 
assistance is targeted to areas experiencing high economic distress . The use of tax incentives reflects 
a desire to encourage the private sector, g uided by market forces and supported in a 
non-bureaucratic fashion through government assistance, to be a driving force behind the increased 
economic activity . Some restrictions on the types of business activities and investments were 
imposed in order to l imit potential abuses.  
3. Background and authority  
The Omnibus Budget Reconciliation Act 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 we re 
designated by the Secretary of the Department of Agriculture, while urban empowerment zones 
were designated by the Secretary of the Department of Housing and Urban Development . The tax 
provisions for empowerment zones are found in sections 1391 through 1397D of the 
Internal  Revenue Code . The Consolidated Appropriations Act, 2021 extended the period for which 
the designation of an empowerment zone is in effect for five years, through December  31, 2025.  
Qualified businesses located in empowerment zones are  eligible for the following federal tax 
incentives : (i) an employment tax credit for 2 0% 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 of depr eciation, 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 incent ives. 
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 taxab le income . The capital gains incentives are 
provided to investors in qualified zone assets by reducing the amount of capital income subject to 
tax. 
To qualify for the employment credit, substantially all of the employee's services must be provided 
in the z one. 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 also meet other c riteria, such as having at least 
35% of employees who reside in the zone . Businesses located in empowerment zones are eligible G/SCM/N/401/USA  
 
- 77 - 
 
  for the new category of tax -exempt bonds . Up to $230  million  of such bonds may be issued in large 
urban empowerment zones over th e duration of the designation, in rural zones up to $60  million in 
such bonds may be issued.  
6. Amount  
The revenue loss was $ 130 million  in fiscal year 2021 and $ 90 million  in fiscal year 2022. 
7. Duration  
Tax incentives have been available since the first zones were designated on 2 1 December  1994. 
Empowerment zone tax benefits expire on 3 1 December  2025. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
10.2  New Markets Tax Credit  
1. Period covered b y the notification  
The period covered is fiscal  years 2021 and 2022. 
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 20 00 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 (C DE). 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 
competiti ve application process . The total amount of equity investment eligible for the credit is 
$3.5 billion each calendar year 2015 through 2019 and $5  billion  each calendar 
year 2020 through  2025.  
6. Amount  
The revenue loss was $1, 140 million  in fiscal year 2021 and $1, 170 million  in fiscal year 2022. 
7. Duration  
This credit first became effective in 2001, and credit allocations to qualified CDEs will be made 
through 2024.  
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/401/USA  
 
- 78 - 
 
  10.3  Opportunity Zones  
1. Period covered by the notification  
The period covered is fiscal  years 2021 and 2022. 
2. Policy objective and/or purpose  
To encourage capital investment in businesses located in economically distressed areas.  
3. Background and authority  
The Tax Cuts and Jobs Act of 2017 created the opportunity zone tax incentive under section 1400Z 
of the Internal Revenue Code . The Treasury Department designated 8,764 lower -income census 
tracts nominated by each state, possession,  and the District of Columbia as opportunity zones 
in 2018.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Taxpayers who make a timely qualifying investment in a Qualified Opportunity Fund (QOF) may use 
three potential capital gain tax preferences . First, taxpayers may defer the recognition of gain until 
disposal of the ownership interest in the QOF, or until the end of 2026, whichever comes first . 
Second, if the investment in the QOF is held for at least five years prior to the requ ired inclusion 
date, then 1 0% of the deferred gain  may be excluded from income (the excluded amount increases 
to 15% if the investment is held for 7 years) . Third, if the QOF investment is held for at least 
10 years, then gain from that investment is exclu ded from income . A QOF must hold at least 9 0% 
of its assets as qualified opportunity zone property.  
6. Amount  
The revenue loss was $2, 990 million  in fiscal year 2021 and $3, 740 million  in fiscal year 2022. 
7. Duration  
This incentive became effective in 2018 when  the zones were designated . Investments in QOFs that 
qualify for the incentive may be made through 3 1 December  2026. 
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/401/USA  
 
- 79 - ATTACHMENT 1  
Sub–Federal  Level  Programs  
State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alabama  Alabama Jobs 
Act: 
Investment 
Credit  Alabama 
Department of 
Commerce  Income Tax 
Credit  Eligible companies include those with a 
qualifying business activity (Code of 
Alabama § 40 -18-372) that create at 
least 50 new jobs; companies in targeted 
counties (population less than 50,000) 
must create at least 10 new jobs; 
companies in jumpstart counties 
(population 50,000+, contains no more 
than 2 Opportunity Zones, has had 
negative population growth over last 
5 years) must create at least 10 new 
jobs; Underrepresented companies and 
tech compani es must create at least 
10 new jobs; projects in targeted or 
jumpstart counties must have at least 
$2m capital.  The benefit amount is a tax credit of up 
to 1.5% annually of the qualified capital 
investment for a qualifying project for up 
to 10 years. Under represented 
companies and projects in 
targeted/jumpstart counties can receive 
the credit for up to 15 years.  Sunsets 7/31/2023  
Alabama  Alabama Jobs 
Act: Jobs Credit  Alabama 
Department of 
Commerce  Cash Refund  Eligible companies include those with a 
qualifying business activity (Code of 
Alabama § 40 -18-372) that create at 
least 50 new jobs; companies in targeted 
counties (population less than 50,000) 
must create at least 10 new jobs; 
companies in jumpstart counties 
(population 50,000+, contains no mor e 
than 2 Opportunity Zones, has had 
negative population growth over last 
5 years) must create at least 10 new 
jobs; Underrepresented companies and 
technology companies must create at 
least 10 new jobs; projects in targeted or 
jumpstart counties must have a t least 
$2m capital.  The benefit is a cash rebate of up to 3% 
annually of the previous year's gross 
payroll (not including fringe benefits) for 
eligible employees for up to 10 years. 
Companies in targeted/jumpstart 
counties, underrepresented companies, 
technology companies, and companies 
engaged in pharmaceutical, biomedical, 
medical technology or medical supplies 
or related R&D can receive up to 4% cash 
rebate. Companies located at a former 
military base closed by BRAC can receive 
up to an additional 0.5% on the wages of 
eligible employees. Companies 
employing at least 12% veterans in their 
eligible workforce can receive up to an 
additional 0.5% cash rebate on the 
wages of the veterans.  Sunsets 7/31/2023    
  G/SCM/N/401/USA  
 
- 80 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alabama  Appalachian 
Regional 
Commission 
Grant  Alabama 
Department of 
Economic and 
Community 
Affairs  Grant  The 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 war ehousing.  Amounts are $200,000 maximum or 
50% of total project cost spent on 
serving more than one industry.  Ongoing  
Alabama  Brownfield 
Development 
Tax 
Abatements  Alabama 
Department of 
Revenue 
(ADOR)  Tax 
exemptions  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 capital investment by a 
company that is located 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  Certified 
Capital 
Companies 
(CAPCO)  Alabama 
Department of 
Commerce  Tax Credits  Eligible companies are in the designated 
areas.  Eligible companies include those with a 
qualifying business activity (Code of 
Alabama § 40 -18-372) that create at 
least 50 new jobs; companies in targeted 
counties (population less than 50,000) 
must create at least 10 new jobs; 
companies in jumpstart counties 
(population 50,000+, contains no mor e 
than 2 Opportunity Zones, has had 
negative population growth over last 
5 years) must create at least 10 new 
jobs; Underrepresented companies and 
tech companies must create at least 
10 new jobs; projects in targeted or 
jumpstart counties must have at leas t 
$2m capital.  Ongoing  
Sunsets 7/31/2023  
Alabama  Coal Production 
Tax Credit  Alabama 
Department of 
Revenue  Tax credit  Every corporation, whether a subchapter  
S corporation, as defined by the 1995 
Internal Revenue Code, or not, foreign, 
or domestic, that is doing business in 
Alabama, as a producer of coal in 
Alabama is eligible.  Every corporation that is doing business 
in Alabama, as a producer of coal in 
Alabama, is allowed a tax credit in the 
amount of one dollar ($1) per ton of 
increased production of coal over the 
previous year's production of coal.  Ongoing    
  G/SCM/N/401/USA  
 
- 81 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alabama  Community 
Facility Loan 
and Grant 
Program  Rural Economic 
and Community 
Development  Mixed 
financing  Rural communities with a population of 
20,000 or less are eligible. Priority is 
given to applicants in rural communities 
with populations of 5,000 or less and 
areas with the lowest median household 
income.  Interest rates for direct loans are based 
on current market yields for municipal 
obligations. The maximum te rm for all 
loans is 40 years. However, the 
repayment period is limited to the useful 
life of the facility or equipment or any 
statutory limitation on the applicant's 
borrowing ability.  Ongoing  
Alabama  Delta Regional 
Authority  
(DRA)  Alabama 
Department of 
Economic and 
Community 
Affairs  Grant  Businesses and other entities located in 
Alabama counties in the DRA include 
Barbour, Bullock, Butler, Choctaw, 
Clarke, Conecuh, Dallas, Escambia, 
Greene, Hale, Lowndes, Macon, 
Marengo, Monroe, Perry, Pick ens, 
Russell, Sumter, Washington and Wilcox.  DRA will host two technical assistance 
workshops, make available $1.5 million 
in grants, and offer post -award technical 
assistance to grantees.  Ongoing  
Alabama  Enterprise Zone 
Tax Credit  Alabama 
Department of 
Economic and 
Community 
Affairs  Tax credit  Companies are in the 28 designated 
enterprise zones. Enterprise zone 
residents, especially those unemployed 
for at least 90 days prior to employment.  There is a maximum tax credit of $2500 
per new permanent employee. Credits 
are to be used in the year earned with 
any remainder available to be applied 
against income or business privilege tax 
liabilities for the succeeding two years.  Ongoing  
Alabama  Film Production 
Rebates  Alabama Film 
Office 
(a division of 
the Alabama 
Department of 
Commerce)  Refundable 
Income Tax 
Credit  Film production companies are eligible.  Qualified companies receive a 25% tax 
credit of all state -certified expenditures 
and a 35% tax credit of all payrolls paid 
to residents of Alabama. The annual cap 
for program is $20 million.  Ongoing  
Alabama  Film Promotion  Alabama Film 
Office 
(a division of 
the Alabama 
Department of 
Commerce)  Tax 
exemption for 
sales and 
lodging tax.  Film production companies are eligible.  Film production companies may be 
exempt from sales, use, and lodgings 
taxes. A total of up to 4% of anything 
subject to sales or use tax, and 4 -5% on 
any lodging tax owed.  Ongoing  
Alabama  Industrial 
Development 
Grant Program 
(Site 
Preparation)  State Industrial  
Development 
Authority  Grant  Qualifying projects include those:  
(1) at which the predominant business 
activity conducted will constitute 
industrial warehousing, or research 
activities, or  
(2) which qualify as a headquarters 
facility.  Maximum of $150,000, based on capital 
investment.  Ongoing    
  G/SCM/N/401/USA  
 
- 82 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alabama  Intermediary 
Relen ding 
Program  Rural Economic 
and Community 
Development  Loan 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 i ntermediary 
and is the conduit for these revolving 
loan funds. Priority scoring is given to 
applications located in areas of high 
unemployment, areas experiencing 
trauma, and areas where the population 
has declined. All territory of a state that 
is not wit hin the outer boundary of any 
city having a population of 25,000 or 
more, according to the latest decennial  
census.  Loans to intermediaries are scheduled for 
repayment over a period of up to 
30 years with an interest rate of one 
percent per annum. The intermediary 
sets the term of the loans and sets the 
interest rate that they 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.  Ongoin g 
Alabama  Opportunity 
Zone 
Investment 
Incentives  Alabama 
Department of 
Economic and 
Community 
Affairs  Tax Credits  The Alabama Incentives and 
Modernization Act provides Alabama 
taxpayers the same tax benefits 
available under federal law when they 
invest in an approved opportunity fund 
for qualified projects in low -income 
areas in Alabama that are designated as 
"Opportunity Zones" (OZ).  
 Under this Act, the Alabama Department 
of Economic and Community Affairs is 
authorized to enter into project 
agreements with "approved" opportunity 
funds to invest the state funds into the 
OZ projects. In addition to providing for 
investments, the project agreements 
may provide the funds' investors with a 
tax credit, the Impact Investment 
Credit, against state income  taxes or 
financial institution excise taxes if the 
investment does not meet an 
agreed -upon rate of return. The total tax 
credits allocated to approved OZ funds 
cannot exceed $50 million and will not 
be available for projects if an approved 
fund has commit ted to invest in the 
project prior to August 5, 2019. The 
state investments will be available until 
December 31, 2024.  Ongoing    
  G/SCM/N/401/USA  
 
- 83 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alabama  Property Tax 
Abatements  Alabama 
Department of  
Revenue  Tax 
abatement/  
reduction  A qualifying project must constitute an 
industrial, warehousing, or research 
activity defined as any trade or business 
described in the 2012 North American 
Industry Classification System (NAICS) 
as: 
Sectors 31, 32, 33 and 55 and subsectors 
423, 424, 482,  493, 511, 517, 518, 927  
Industry Groups 1133, 2121, 4862, 
4882, 4883, 5121, 5415 and 5417  
- Industries 22111, 48691, 48699, 
48819, 51221,  51913,  52232, 54133, 
54134, 54138, 56291, 56292, and  92811  
- Industries 115111, 221330, 541614, 
561422, 562213, 611512, 561422, or 
data processin g centers; renewable 
energy facilities; R&D facilities; and 
targeted business sectors under 
Accelerate Alabama Strategic Economic 
Development Plan. Expansion projects 
may qualify for an abatement under a 
"major addition" provided the project 
meets an addit ional investment 
threshold requirement of the lesser of 
30% of the original cost of the industrial 
development property,  or $2 million.  Industrial projects may be exempted 
from ad valorem property taxes for up to 
10 years (except school taxes) with fixed 
assessment ratio established at 20 % of 
appraised market value for businesses. 
Approval is granted locally.  Ongoing  
Alabama  Regional 
Revolving Loan 
Funds  Alabama 
Association of 
Regional 
Councils  Loan Financing for small manufacturers and 
manufacturing related services located in 
southeast Alabama.  Equity requirements that are 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    
  G/SCM/N/401/USA  
 
- 84 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alabama  
 Renewable 
Fuels Program  Alabama 
Department of 
Economic and 
Community 
Affairs (ADECA)  Interest 
subsidy  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. Interes ted parties 
must obtain loans from commercial 
lending institutions and submit 
repayment data to ADECA for interest 
payment assistance. Interest rates on 
loans should be no greater than 2% 
above the prime rate. With an initial 
emphasis on wood waste, the pr ogram 
now also focuses on switch grass and 
municipal solid waste (MSW). A pilot 
project to assess the feasibility of 
co-firing switch grass with coal in 
electricity production has been 
completed resulting in a switch grass to 
coal mix ratio of up to  10%.  Ongoing  
Alabama  Rural Business 
Enterprise 
Grants  Rural Economic 
and Community 
Development  Grant  Small and emerging private business 
(50 or less employees and less than 
$1,000,000 in projected gross income) in 
rural areas are eligible.  The grant amounts are up to $300,000 in 
which the grants may be requested to 
establish the  revolving loan fund (RLF) . Up 
to 10 % of grant funds may be applied 
toward operating expenses over the life 
of the RLF. Please see link below for 
further information.  
https:// www.rd.usda.gov/programs -
services/rural -economic -development -
loan-grant -program  Ongoing  
Alabama  Rural Business 
Opportunity 
Grant  Rural Economic 
and Community 
Development  Grant  Eligible areas include any area other than 
an incorporated city or town with a 
population greater than 10,000 and the 
urbanized area contiguous and adjacent 
to such city or town. Priority 
communities --those experiencing 
trauma  due to natural disasters or are 
undertaking fundamental structural 
changes, have remained persistently 
poor or have experienced long -term 
population decline or job  deterioration.  There is a $50,000 limit on 
un-earmarked funds per applicant.  Ongoing    
  G/SCM/N/401/USA  
 
- 85 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alabama  Sales & Use 
Tax Exemption  Alabama 
Department of 
Revenue  Fuel Tax 
Exemption/  
Refund  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 
Abatements for 
Industrial 
Projects  Alabama 
Department of  
Revenue  Tax 
Abatement/  
Reduction  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 55 and 
subsectors 423, 424, 482, 493, 511, 
517, 518, 927  
- Industry Groups 1133, 2121, 4862, 
4882, 4883, 5121, 5415 and 5417  
- Industries 22111, 48691, 48699, 
48819, 51221,  51913,  52232, 54133, 
54134, 54138, 56291, 56292, and  92811  
- Industries 115111, 221330, 541614, 
561422, 562213, 611512, 561422, or 
data processing centers; renewable 
energy facilities; R&D facilities; and 
targeted businesses sectors under 
Accelerate Alabama Strategic Economic 
Development Plan. 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 indu strial 
development property, or $2 million.  Industrial projects may be exempted 
from non -educational sales and use 
taxes on project -related expenditures for 
construction materials, furniture and 
fixtures, and equipment. Approval is 
granted locally. Informa tion on specific 
amounts is not available.  Ongoing  
Alabama  Sales and Use 
Tax Exemption 
for Commercial 
Fish Feed  Alabama 
Department of 
Revenue  Tax 
Exemption  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  
Alabama  VIP Investment 
Credit  Tennessee 
Valley 
Authority 
Economic 
Development  Power Bill 
Credit  Customers in targeted business sectors 
whose facilities meet minimum eligibility 
requirements qualify.  Most companies can expect a 10 -20% 
savings annually over a five or ten -year 
period.  Ongoing    
  G/SCM/N/401/USA  
 
- 86 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alabama  VIP Loan Funds  Tennessee 
Valley 
Authority  Loan 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  VIP 
Performance 
Grant  Tennessee 
Valley 
Authority 
Economic 
Development  Grant  Customers in targeted business sectors 
whose facilities meet minimum eligibility 
requirements qualify.  Funding amounts are based upon the 
five-year economic impact of the projects 
and made at the discretion of TVA 
Economic Development.  Ongoing  
Alaska  Bulk Fuel 
Revolving Loan 
Fund Department of 
Comme rce, 
Community, 
and Economic 
Development 
and Division of 
Community and 
Regional Affairs 
(DCRA)  Loan Eligible recipients are borrowers  / 
companies located in rural Alaska.  The amounts vary. In FY 2020, the 
program funded 104 loans for  
$12.2  million.  Ongoing  
Alaska  Rural 
Development 
Initiative Fund  Department of 
Commerce, 
Community, 
and Economic 
Development 
and 
Division of 
Economic 
Development - 
Investments 
Section  (DED)  Loans  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 t o 
$300,000 for two or more people. 
Interest is prime rate minus one percent, 
but not less than 4 %. Ongoing    
  G/SCM/N/401/USA  
 
- 87 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alaska  Commercial 
Charter 
Fisheries Loan 
Program  Alaska 
Department of 
Commerce, 
Community, 
and Economic 
Development  Loans  Eligibility Requirements:  
1) Loans may be made to purchase 
charter halibut permits or to refinance 
vessels or gear purchased more than 
12 months before receipt of the  
application.  
2) Must be an Alaskan resident for the 
24 consecutive months preceding the 
date of  application . 
3) Loans may not be made to pay costs 
that were incurred more than 12 months 
before receipt of loan  application.  
Applicant(s) may not have any child 
support  arrearage.  Maximum loan amount $200,000 for a 
permit loan and $100,000 per year for 
other loan types, with a maximum 
aggregate outstanding loan balance of 
$200,000 made to a borrower. A letter of 
denial from a financial institution, stating 
the reason(s) for denial, or confirmation 
that a loan from a financial institution is 
contingent on the applic ant receiving a 
loan from the fund.  
The maximum loan term is 15 years. The 
interest rate will be fixed at the time of 
loan approval. All loans must be 
adequately secured, include a priority 
lien, and the items  financed.  Ongoing  
Alaska  Mariculture 
Loan Program  Alaska 
Department of 
Commerce, 
Community, 
and Economic 
Development  Loans  Eligibility Requirements:  
1) The loan must be for the planning, 
construction, and operation of a 
mariculture  business.  
2) Must have a permitted mariculture 
farm location in  Alaska.  
3) Must have experience or training in 
the mariculture industry.  
4) Must be an Alaskan resident for 
24 consecutive months preceding the 
date of  application.  
5) Loans may not be made to pay costs 
that were incurred more than 12 m onths 
before receipt of loan  application.  
Applicant(s) may not have any child 
support  arrearage.  The maximum loan amount is $100,000 
per year with a maximum aggregate 
balance of $300,000 per borrower. A 
letter of denial from a financial 
institution, stating the reason(s) for 
denial, or confirmation that a financial 
institution is only willing to finance a 
portion of the project. The maximum 
loan term is 20 years. Payments may be 
deferred for up to the first six years of 
the loan. The inte rest rate will be fixed at 
the time of loan approval. All loans must 
be adequately secured and include a 
priority  lien. Ongoing  
Alaska  Oil and Gas 
Production Tax 
Credit  Department of 
Natural 
Resources  Tax credits  Recipients are companies engaged in oil 
exploration and drilling.  The program allows for a production tax 
credit of 30% of the cost of an 
exploratory oil well if either the bottom 
hole location is three or more miles away 
from the bottom hole location of a 
pre-existing well or the bottom hole 
location of the exploratory well is at least 
25 miles from the boundary of any  unit. Ongoing    
  G/SCM/N/401/USA  
 
- 88 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alaska  Commercial 
Fishing 
Revolving Loan 
Fund Department of 
Commerce, 
Community, 
and Economic 
Development 
and Division of 
Economic 
Development - 
Investments 
Section  (DED)  Loans  Recipients are purchasers of Limited 
Entry Permits, vessels, and gear. Must be 
two-year Alaska resident with 
commercial fishing experience or have an 
economic dependence on commercial 
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  
Alaska  Qualified 
Capital 
Expenditure 
Credit  Department of 
Revenue 
(DOR), 
Tax Division  Tax credit  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 January  1, 2017 companies could 
qualify for a credit of 20% of eligible 
capital expenditures.  
As of January  1, 2017, the Qualified 
Capital Expe nditure Credit was reduced 
from 20% to 10%.  The duration of this tax 
credit is until 12/31/2013 
for North Slope. The 
duration of this tax credit 
is until 12/31/2017 for 
Cook Inlet. This credit is 
still available for Middle 
Earth (or non -Cook Inlet 
and Nort h Slope).  
Alaska  Small Producer 
Credit  Department of 
Revenue 
(DOR), 
Tax Division  Tax credit  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 equivalent barrels per day. 
The credit then phases to zero for 
producers with 100,00 0 or more BTU 
equivalent barrels per day.  The duration is until 
12/31/2016 or nine years 
after first production.    
  G/SCM/N/401/USA  
 
- 89 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alaska  Well Lease 
Expenditure 
Credit  Department of 
Revenue 
(DOR), 
Tax Division  Tax credit  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. Until 
January 1, 2017, companies could qualify 
for a credit of 40% of qual ified well lease 
expenditures. As of January 1, 2017, the 
Well Lease Expenditure Credit was 
reduced from 40% to 20%.  The duration is until 
12/31/2017 for Cook 
Inlet, and ongoing for 
others.  
Alaska  Alternative 
Credit for 
Exploration  Department of 
Revenue 
(DOR), 
Tax Division  Tax credit  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 costs 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 S lope 
and Cook Inlet, and is 
until 12/31/2021 for other 
areas.  
Alaska  Reduced 
Fishery 
Resource 
Landing Tax 
Rate for 
Developing 
Fisheries  Department of 
Revenue 
(DOR), 
Tax Division  Reduced tax 
rate 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  Qualifying companies  New mining operations are exempt from 
the Mining License Tax for the first 
3.5 years after production begins.  Ongoing  
Alaska  Depletion 
Deduction  Department of 
Revenue 
(DOR), 
Tax Division  Tax d eduction  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  Qualifying companies  No tax is due 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    
  G/SCM/N/401/USA  
 
- 90 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alaska  Non-Profit 
Power 
Association 
Exemption  Department of 
Revenue 
(DOR), Tax 
Division  Tax 
exemption  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  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 
three wells must be drilled by unaffiliated 
parties using the same rig. The credit is 
100% of costs for the first well up to 
$25 million, 9 0% 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 
production, the operator repays 50% of 
the credit over ten years following 
production  start-up. All work nee ded to be 
performed by 6/30/2016 
to qualify for this credit.  
 
Alaska  Alternative 
Credit for 
Exploration - 
Frontier Basins  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  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 first four exploration wells drilled 
inside six frontier basins receive 80% 
credit up to $25 million of qualified 
expenditures. The first four seismic 
projects performed inside each of six 
frontier basins receives 75% credit up to 
$7.5 million of qualified expenditures.  Expired 6/30/2016 for 
seismic and wells must be 
spudded by 6/30/2017  
 
Alaska  Native Plant 
Commercial -
ization Program  Department of 
Natural 
Resources and 
Department of 
Agriculture  Financing  The program is utilized by native plant 
producers, landscape contractors and 
construction companies, as well as other 
government agencies.  The amounts vary.  Ongoing  
Alaska  Alaska 
Foundation  and 
Breeder Seed  
Program  Department of 
Natural 
Resources and 
Department of 
Agriculture  Financing  The program is used by commercial true 
seed producers in Alaska.  The amounts vary.  Ongoing  
Alaska  Seed Potato 
Program  Department of 
Natural 
Resources and 
Departme nt of 
Agriculture  Financing  The program is used by the commercial 
seed potato producers in Alaska.  The amounts vary.  Ongoing    
  G/SCM/N/401/USA  
 
- 91 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alaska  Forest 
Stewardship 
Program  Department of 
Natural 
Resources  Financing  The program provides funding to private 
landowners, including ANCSA 
corporations, for forest planning, 
including biomass inventory.  The amounts vary.  Ongoing  
Alaska  Exclusion of 
intangible 
drilling 
expenses and 
exploration 
expenses  Department of 
Revenue 
(DOR), Tax 
Division  Certain 
exclusions 
from property 
taxes  Qualifying companies  The value of intangible drilling expenses 
and exploration expenses are not subject 
to property tax.  Ongoing  
Alaska  Mineral 
Exploration 
Incentive 
Credit  Alaska 
Department of 
Revenue, Tax 
Division  Tax Credit  Qualified exploration activity 
expenditures include Geochemical and 
geophysical surveys; exploration drilling; 
underground exploration; surface 
trenching and bulk sampling; other 
exploration work, including aerial photos, 
logging, sample analysis, a nd 
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 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  
Alaska  Salmon and 
Herring Product 
Development 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax Credit  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 salmon 
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  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/401/USA  
 
- 92 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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  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). T he credit is $5 per 
taxable 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  
Alaska  Per-Taxable -
Barrel Credit 
for Non -Gross 
Value 
Reduction 
(non-GVR) Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  Qualifying companies  A per -taxable -barrel credit for oil 
production on the North Slope that does 
not qualify for a GVR, as defined in 
AS 43.55.160(f). The credit is a sliding 
scale from $0 to $8 per taxable barrel 
and cannot be transferred, carried 
forward, or used to reduce the producer's 
tax liability to less than the minimum 
gross tax. The sliding scal e is based on 
Alaska North Slope oil prices.  Ongoing  
Alaska  Oil and Gas 
Industry 
Service 
Expenditures  
Credit  Alaska 
Department of 
Revenue  Tax Credit  This measure was introduced on 
1 January 2014 and provides a credit 
against corporate -income -tax liabiliti es 
for 10% of qualifying oil -and-gas-
industry service expenditures.  
Qualifying expenditures must be incurred 
"for in -state manufacture or in -state 
modification of tangible oil and gas 
property that has a service life of 
three  years or more."  The credit is capped at USD 10 million 
per taxpayer per year. It is not 
transferable but can be carried forward 
for five years. Estimates of the revenue 
foregone due to this credit are not 
available.  Ongoing  
Alaska  Property -Tax 
Exemption for 
Intangible 
Drilling 
Expenses  Alaska 
Department of 
Revenue  Revenue 
Forgone  This provision dates back to 1973 and 
exempts intangible drilling expenses and 
exploration expenditure from property 
tax. The stated aim of this provision is to 
encourage further oil  and natural -gas 
drilling in the State of Alaska.  Estimates of the revenue foregone due to 
this provision are not available.  Ongoing    
  G/SCM/N/401/USA  
 
- 93 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Alaska  In State 
Refinery Credit  Alaska 
Department of 
Revenue  Revenue 
Forgone  It takes the form of an investment credit 
applicable against corporate -income -tax 
liabilities and may not exceed the lesser 
of 40% of qualifying capital expenditure 
or USD 10 million per facility per year. 
Credits can be carried forward five years. 
Estimates of the revenue foregone due to 
this credit are not available  Qualifying in state oil refineries.  Ongoing  
Arizona  Arizona 
Innovation 
Challenge  Arizona 
Commerce 
Authority  Grants  Recipients include technology businesses 
(including 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, $150,000.  Ongoing  
 
Arizona  Healthy Forest 
Enterprise 
Incentives 
Program  Arizona 
Commerce 
Authority  Tax bene fits 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 for processing 
qualifying forest products. The credit is 
$10,000 on the first 20,000 tons and 
$5,000 for every 10,000 tons thereafter. 
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  Various 
municipalities  Property tax 
reductions 
and 
exemptions  Recipients are businesses located in a 
zone or a sub -zone.  Eligible companies may receive up to a 
72% reduction in state real and personal 
property taxes.  Ongoing  
Arizona  Military Reuse 
Zone Program  Arizona 
Commerce 
Authority  Property tax 
reductions 
and 
exemptions  
 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."  Incentives under the program include  
(i) property tax reduction s 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  Recipients include the  oil, gas and mining 
sectors.  The program provides sales tax refunds 
and exemptions in varying amounts.  Ongoing    
  G/SCM/N/401/USA  
 
- 94 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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  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  Small Business 
Capital 
Investment 
Incentive 
Program (also 
known as the 
Angel 
Investment Tax 
Credit 
Program)  Arizona 
Commerce 
Authority  Tax credit  In order to receive tax credits, a qualified 
investor must invest at least $25,000 in 
a qua lified small business and may not 
invest more than $500,000 annually in 
all qualified small businesses. This 
program provides nonrefundable tax 
credits equal to 35% of the investment in 
a qualified small  business either  
(i) located in a rural area or  
(ii) constituting a bioscience enterprise. 
A qualified small business for purposes of 
the program must, among other criteria, 
possess assets (exclusive of intellectual 
property and the qualifying investment) 
not exceeding $10 million.  Nonrefundable tax cre dits equal to 30% 
of the investment in any other qualified 
small business. Such credits are claimed 
in equal increments over a 3 -year period. 
Unused credits in any tax year can be 
carried forward for up to 3 years.  Ongoing  
Arizona  Research and 
Development  
(R&D) Tax 
Credit Program  Arizona 
Commerce 
Authority (ACA) 
& Arizona 
Department of 
Revenue 
(ADOR)  Tax credit  Refundable tax credits administered by 
the ACA are limited to taxpayers 
employing fewer than 150 full -time 
employees. Nonrefundable R&D tax 
credits  administered by ADOR have no 
similar restriction on qualification.  ACA administered refundable tax credits 
of up to 75% of the excess of the general 
nonrefundable R&D credit over the credit 
recipient's annual income tax liability. 
ADOR administered nonref undable R&D 
tax credits equal to 24% of the first 
$2.5 million of qualifying R&D expenses 
plus 15% of the qualifying R&D expenses 
in excess of $2.5 million. In respect to 
research conducted at a public Arizona 
university, 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    
  G/SCM/N/401/USA  
 
- 95 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Arizona  Renewable 
Energy 
Production Tax 
Credit  Arizona 
Department of 
Revenue  Tax Credit  Utility -scale energy production  
companies.  Based on the amount of electricity 
produced annually for a 10 -year period 
using solar light, solar heat, wind or 
certain types of biomasses. The income 
tax credits established are intended to 
promote investment in  renewable energy 
production using low -emission and 
zero-emission electricity generation 
technologies. The credits are only for 
qualified energy generators with at least 
5 megawatts generating capacity.  Ongoing  
Arizona  Qualified 
Facility Tax 
Credit Progra m Arizona 
Commerce 
Authority  Tax credit  Recipients are businesses that  
(i) make a qualifying capital investment 
to establish or expand a facility which 
devotes at least 80% of the square 
footage and payroll of the facility to 
qualified manufacturing, manufacturing -
related research and development or 
headquarters and  
(ii) cre ate 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 pro duction 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 qualified investment 
made at the facili ty,  
(ii) $20,000 per qualifying job created at 
the facility or $30,000 per net new 
full-time employment position associated 
with the facility if the total qualifying 
investment is more than  
$2,000,000,000, or  
(iii) $30 million.  
The credits are claimed in  equal 
increments over a 5 -year period.  Ongoing  
Arizona  Federal and 
State 
Technology 
(FAST) 
Partnership 
Program 
Arizona  Arizona 
Commerce 
Authority  Grants  Recipients include technology -based 
economic development entities to 
execute programs that increase the 
competitiveness of startups and small 
businesses for SBIR/STTR proposals. 
FAST is intended to increase successful 
applications from underrepresented 
groups and regions.  Each round will award six applicants up 
to $3,000 each.  Ongoing    
  G/SCM/N/401/USA  
 
- 96 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Arizona  Electricity, 
natural gas or 
liquefied 
petroleum gas 
sold to a 
qualified 
manufacturing 
or smelting 
business  Arizona 
Department of 
Revenue  Sales tax 
refunds and 
exemptions  Recipients include qualified 
manufacturers or smelting businesses  The program provides sales tax refunds 
and exemptions in varying amounts.  Ongoing  
Arizona  Sale of 
computer data 
center  
equipment  Arizona 
Department of 
Revenue  Sales tax 
refunds and 
exemptions  Recipients include computer data center 
owners or operators  The program provides sales tax refunds 
and exemptions in varying amounts.  Ongoing  
Arizona  Sale of tangible 
personal 
property used 
directly and 
predominantly 
to construct a 
qualified 
environmental 
technology 
manufacturing, 
producing or 
processing 
facility  Arizona 
Department of 
Revenue  Sales tax 
refunds and 
exemptions  Recipients include qualified 
environmental technology 
manufacturing, producing or processing 
facility owners or operators  The program provides sales tax refunds 
and exemptions in varying amounts.  Ongoing  
Arizona  Sale of coal, 
petroleum, 
coke, natural 
gas, virgin fuel 
oil and 
electricity 
directly used to 
generate 
energy for 
environmental 
technology 
manufacturing, 
producing or 
processing or 
environmental 
protection  Arizona 
Department of 
Revenue  Sales tax 
refunds and 
exemptions  Recipients include qualified 
environmental technology 
manufacturing, producing or processing 
facility owners or operators  The program provides sales tax refunds 
and exemptions in varying amounts.  Ongoing    
  G/SCM/N/401/USA  
 
- 97 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Arizona  Sale of 
chemicals used 
in 
manufacturing, 
processing, 
fabricating, 
mining, 
refining, 
metallurgical 
operations, 
research and 
development 
and printing  Arizona 
Department of 
Revenue  Sales tax 
refunds and 
exemptions  Recipients include manufacturers, 
processors, fabricators, miners, refiners, 
metallurgical operators, research and 
development facilities, and printers  The program provides sales tax refunds 
and exemptions in varying amounts.  Ongoing  
Arizona  Sale of 
livestock and 
poultry, 
livestock and 
poultry feed, 
and additives 
for livestock or 
poultry 
consumption  Arizona 
Department of 
Revenue  Sales tax 
refunds and 
exemptions  Recipients include persons engaging in 
the businesses of farming, ranching or 
producing livestock or poultry  The p rogram provides sales tax refunds 
and exemptions in varying amounts.  Ongoing  
Arizona  Construction of 
clean rooms 
necessary to 
reduce 
contamination 
or to control 
environmental 
conditions as 
well as the 
production 
machinery and 
equipment 
operating in 
conjun ction 
with the clean 
room 
environment  Arizona 
Department of 
Revenue  Sales tax 
refunds and 
exemptions  Recipients include owners or operators of 
clean rooms that are used for 
manufacturing, processing, fabrication or 
research and development of 
semiconductor products  The program provides sales tax refunds 
and exemptions in varying amounts.  Ongoing    
  G/SCM/N/401/USA  
 
- 98 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Arizona  Sale of tangible 
personal 
property to a 
qualifying 
health care or 
charitable 
organization if 
used to provide 
housing for 
low-income 
persons ov er 
sixty-two years 
of age  Arizona 
Department of 
Revenue  Sales tax 
refunds and 
exemptions  Recipients include qualifying health care 
and charitable organizations  The program provides sales tax refunds 
and exemptions in varying amounts.  Ongoing  
Arizona  Federal and 
State Tech 
Connect Grant  Arizona 
Commerce 
Authority  Grants  Recipients include technology -based 
economic development entities to reduce 
the cost of attending the National SBIR 
Conference in Washington DC . One round of $1,500 grants is awarded 
to 5 companies  One time per year  
Arizona  EDA Build to 
Scale – 
Advanced 
Manufacturing 
Facilities Grant  Arizona 
Commerce 
Authority in 
partnership 
with Arizona 
State 
University  Grants  Recipients include semiconductor and 
hard materials economic development 
entities to reduce the cost of access to 
key facilities and equipment.  Discounts with a limit of $50,000 per 
company for the approved use of 
ASU Semiconductor Core Facilities  $200,000 per year is 
allocated over 3 years  
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  Recipients are eligible production 
companies spending at least $20 0,000 
within a six -month period in connection 
with the production of at least 
one state-certified production;  or 
$50,000 within a six -month period in 
connection with a post -production. This 
incentive is at the discretion of the 
Director of the Arkansas Eco nomic 
Development Commission.  Companies may receive two incentives 
under this program: (a) a production 
rebate up to 20% of qualified Arkansas 
production/post -production expenditures 
and (b) payroll rebate equaling 10% of 
payroll of Arkansas residents enga ged in 
eligible productions.  Ongoing    
  G/SCM/N/401/USA  
 
- 99 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Arkansas  
 Arkansas 
Alternative 
Fuels 
Development 
Program  Arkansas 
Department of 
Agriculture, 
Arkansas 
Alternative 
Fuels 
Development 
Act, 
Arkansas  Code 
§ 15-13-102, 
as amended by 
Act 977 
of 2009 Grants  Recipients include alternative fuels 
producers, feedstock processors, and 
alternative fuel distributors. Grants are 
to assist in the construction, 
modification, alteration, or retrofitting of 
feedstock processing facilities in 
Arkansas.  Provides grants not  in excess of 
$3 million or 50% of the project cost, 
whichever is less in any fiscal year; 
grants to distributors do not exceed 
$300,000 or 50% of the project cost, 
whichever is less in any fiscal  year. 
2) Rebates to public entity, company, 
organization, o r affiliate may revive up to 
$50,000 per fiscal year for the cost of 
converting diesel/gasoline vehicles to 
bio-fuel natural gas or propane  vehicles.  Ongoing  
Arkansas  Recycling 
Equipment Tax 
Credit  Arkansas 
Act 654 
of 1993 as 
administered 
by the 
Arkansas 
Department of 
Environmental 
Quality  Income tax 
credit  Recipients include any taxpayer who 
purchases equipment used exclusively 
for reduction, reuse or recycling of solid 
waste material for commercial purposes, 
whether or not for profit, and the co st 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 lea st 10% is 
post-consumer waste.  The amount of the tax credit equals 30% 
of the cost of eligible equipment and 
installation costs.  Ongoing  
Arkansas  Tax Increment 
Financing  Act 1197 
of 2001, 
14-168-301, 
et seq. Local revenue 
bonding 
authority  Investors in a redevelopment district 
which is defined as blighted, deteriorated 
or underdeveloped.  The amount varies depending upon 
project -deferred revenue.  Ongoing  
Arkansas  Advantage 
Arkansas  Arkansas 
Economic 
Development 
Commission 
(Consolidated 
Incen tive  
Act of 2003, 
15-4-2701, et 
seq) Income tax 
credit  Recipients include eligible businesses 
paying wages equal to the greater of the 
lowest county average hourly wage 
or $12.50 per hour, and include 
manufacturers; distribution centers; 
office sector businesses; commercial, 
physical or biological research; and, 
corporate headquarters. A company can 
receive an additional 1% credit of payroll 
if the average hourly wage exceeds 
125% of the county or state average 
hourly wage, whichever is less.  This program provides income tax credits 
based upon a percentage of the payroll 
for new permanent employees. Minimum 
payroll thresholds and benefits are 
dependent on the tier in which the 
company locates or expands; Tier 1 - 
$125,000 minimum payroll - 1% bene fit; 
Tier 2 - $100,000 minimum payroll - 2% 
benefit; Tier 3 $75,000 minimum payroll 
- 3% benefit; Tier 4 - $50,000 minimum 
payroll - 4% benefit. The maximum 
credit is 50 % of income tax liability each 
year. Credit accrues for 5 years.  Ongoing    
  G/SCM/N/401/USA  
 
- 100 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
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)  Eligible businesses, which must create at 
least $2 million in new annual p ayroll, 
include: manufacturers; distribution 
centers; office sector businesses; 
commercial, physical or biological 
research; and corporate headquarters.  Incentives are based upon a percentage 
of payroll of new permanent employees. 
Minimum payroll threshold s 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%. The term of 
the agreement is up to 10 years. 
Targeted businesses paying 175% of 
lesser of state or county average wage) 
may receive 5% for up to 10 years 
regardless of tier  status.  Ongoing  
Arkansas  Research in 
Area of 
Strategic 
Value; 
In-House 
Research in 
Area of 
Strategic Value  Arkansas 
Science & 
Technology 
Authority 
(ASTA) 
(with Arkansas 
Economic 
Development 
Commission) 
(Consolidated 
Incentive 
Act of 2003, 
15-4-2708(d)  
(1)(A) ) Income tax 
credit  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 qualified research 
expenditures. The agreement term is 
five years and the credit claimed is 
limited to $50,000 per tax year but may 
be carried forward for nine years.  Ongoing    
  G/SCM/N/401/USA  
 
- 101 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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  Eligibility is targeted towards but not 
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 oth er 
criteria specified by the  code.  This program provides transferrable 
33.33% income tax credits based upon 
qualified investment amounts. Credits 
cannot offset more than 50% of income 
tax liability annually.  Ongoing  
Arkansas  Wind Energy 
Income Tax 
Exemption  Arkansas 
Department of 
Finance and 
Administration, 
Arkansas Code 
§ 26-51-311 Tax 
exemption  Recipients must be a manufacturer of 
wind energy equipment and/or 
components; expend a minimum of 
$150,000 in Arkansas within 6 years; 
hire at least 1,000 employees in 
Arkansas within 6 years.  This program provides exemptions up to 
25 years.  Ongoing  
Arkansas  Arkansas 
Venture Capital 
Development 
Fund Arkansas 
Development 
Finance 
Authority  Venture 
Capital 
Investment  Eligible companies include for -profit  
proprietorships, partnerships, 
corporations, and limited liability 
companies in need of early -stage growth 
and development funds. The fund 
provides investment funding based on a 
percentage match with other qualified 
investors. The focus of the fund is 
investing in technology -based companies 
that operate in industries that are 
prominent in Arkansas, that have been 
identified as target industries by the 
Governor or the Arkansas Economic 
Development Commission (AEDC), 
and/or are focus areas for research 
activities at the State's four -year college 
institutions.  The fund has a minimum required 
investment of $50,000 and a maximum 
investment of $1,000,0000 in any one 
company.  Ongoing    
  G/SCM/N/401/USA  
 
- 102 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Arkansas  Quick Action 
Closing Fund  Arkansas 
Economic 
Development 
Commission 
with approval 
from the 
Arkansas 
Governor 
Arkansas Code 
§19-2-1231 Loan or Grant  Businesses meeting job and investment 
guidelines may be granted Quick Action 
Closing Fund Grants at the discretion of 
the Governor to undertake eligible 
economic dev elopment projects. These 
are generally job creation and 
investment -generating projects where a 
positive economic benefit is required.  Grants have no ceiling but the projects 
must show a positive economic impact 
and are subject to program appropriation 
cap amounts. The Fund received a 
$75 million appropriation for 
FY 2019-2020.  Ongoing  
Arkansas  Coal Mining Tax 
Credit  Arkansas 
Department of 
Finance and 
Administration, 
Arkansas Code 
§ 26-51-511 Tax credits  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 
excluding 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    
  G/SCM/N/401/USA  
 
- 103 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
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 
Administration, 
and require 
legislative 
approval. 
Amendments 
82, 90, and 97.  
Enabling 
legislation at 
15-4-3201 
et seq. State General 
Obligation 
Bond 
Financing 
(Proceeds can 
be in the 
form of 
grants and 
loans) for 
infrastructure  Sole proprietor, partnership, corporation, 
limited liability company, joint venture, 
or association taxable as a business 
entity, or any combination of these 
entities, which qualifies as an eligible 
business under the Consolidated 
Incentive Act of 2003, 15 -4-2701 
et seq.; No cap. Subject to legislative approval 
based upon economic impact of project.  Ongoing  
Arkansas  Minority 
Business 
Enterprise and 
Women -Owned 
Business 
Enterprise Loan 
Mobilization 
Program 
(replaced Small 
Business Loan  
Program)  Arkansas 
Economic 
Development 
Commission, 
Arkansas Code 
§ 215 -4-306 Loan 
guarantee 
program  Eligible businesses who are 51% owned 
by a woman or minority that have done 
or are currently doing business with a 
federal, st ate, or local Arkansas 
governmental entity. Loans must be used 
for job creation, expansion, repairs, 
acquisition of machinery and equipment, 
inventory purchase, or working capital.  AEDC guarantees up to 90% of loans, up 
to $100,000, to assist eligible wome n 
and minority owned business from a 
qualified lender.  Ongoing  
Arkansas  Arkansas Small 
Business 
Innovation 
Research 
(SBIR) 
Matching Grant 
Program  Arkansas 
Economic 
Development 
Commission, 
Act 166 
of 2017 Matching 
grants  Business engaged in at least one of the 
following targeted activities: advanced 
materials and manufacturing systems; 
agriculture, food, and environmental 
sciences; biotech, bioengineering, and 
life sciences; information technology; 
transportation logistics; bio -based 
products. Business mu st have its primary 
location in Arkansas and have received a 
federal SBIR grant.  Provide matching grants of up to 50% of 
the amount of federal Phase I and 
Phase  II Small Business Innovation 
Research grants not to exceed 
$50,000  for Phase I awards and 
$100, 000 for Phase II awards.  Ongoing    
  G/SCM/N/401/USA  
 
- 104 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Arkansas  Arkansas 
Business and 
Technology 
Accelerator 
Grant Program  Arkansas 
Economic 
Development 
Commission, 
Act 165 of 
2017 Grant 
program  Eligible businesses include manufacturer 
classified in sectors 31 -33 or engaged in 
design and development of prepackaged 
software, digital content productions and 
preservation, computer processing and 
data preparation services, or data 
retrieval services. Grants are at the 
discretion of the executive director of the 
Arkansas E conomic Development  
Commission.  Grant program to eligible businesses of 
up to $250,000 to sponsor business and 
technology accelerator programs to 
mentor start -up companies.  Ongoing.  
Arkansas  Tax Back 
Program  Arkansas 
Economic 
Development 
Commission 
(Conso lidated 
Incentives 
Act of 2003), 
Arkansas Code 
§ 15-4-2706(d)  Sales and use 
tax Refund  Eligible businesses include: 
manufacturers; distribution centers; 
office sector businesses; commercial, 
physical or biological research; and 
corporate headquarters.  Refund of local sales and use tax for 
building materials used in construction, 
modernization, improvement, and 
machinery and equipment. Investment 
threshold requirement based on the tier 
of the county in which the project is 
located:  
Tier 1 - $500,000; Tier 2 - $400,000; 
Tier 3 - $300,000; Tier 4 - $200,000. 
Requires a resolution from local 
governing authority. A company must 
sign a job creation agreement 
(Advantage Arkansas or Create Rebate) 
within two years.  Ongoing  
Arkansas  ArkPlus  Arkansas  
Economic 
Development 
Commission 
(Consolidated 
Incentives 
Act of 2003), 
Arkansas Code 
§ 15-4-2706 
(b)(6)  Income tax 
credit  Eligible businesses include: 
manufacturers; distribution centers; 
office sector businesses; commercial, 
physical or biological resear ch; and, 
corporate headquarters. Incentive is 
awarded at the discretion of the 
executive director of the Arkansas 
Economic Development Commission.  Provides 10% income tax credit based on 
total new investment. To qualify, a 
company must meet the investment and 
new annual payroll thresholds for tier of 
the county in which the project locates: 
Tier 1 - $5,000,000 investment, 
$2,000,000 in new payroll;  
Tier 2 - $3,750,000 investment, 
$1,500,000 new payroll;  
Tier 3  - $3,000,000 investment, 
$1,200,000 new payroll;  
Tier 4  - $2,000,000 investment; 
$800,000 new payroll. Credit may 
offset  50% of tax liability, annually. Can 
be carried forward for nine years.  Ongoing    
  G/SCM/N/401/USA  
 
- 105 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Arkansas  Targeted 
ArkPlus  Arkansas 
Economic 
Development 
Commission 
(Consolidated 
Incentives Act 
of 2003), 
Arkansas Code 
§ 15-4-2706 
(b)(7)  Income tax 
credit  Recipients are "targeted businesses" 
classified within one of the following six 
sectors: advanced materials and 
manufacturing systems; agriculture, 
food and environmental sciences; 
biotechnology, bioengineering and life 
sciences; information technology; 
transportation logistics; and bio -based 
products. Target incentives are awarded 
at the discretion of the executive director 
of the Arkans as Economic Development 
Commission. Companies must have 
$250,000 of new payroll that pays at 
least 150% of the state or county 
average hourly wage, whichever is less.  Tax credit between 2% and 8% based on 
level of new investment. The amount of 
tax liabilit y offset is based on average 
hourly wage rate of new payroll, between 
50% and 100%. May be carried forward 
for nine years.  Ongoing  
California  Percentage 
Depletion of 
Mineral and 
Other 
Resources  U.S. Census 
Bureau, 
California 
Department of 
Finance, EIA  Tax credit  This measure extends the corresponding 
federal provision for percentage 
depletion to California's own corporation 
tax system (see "Excess of Percentage 
over Cost Depletion"). Under percentage 
depletion, producers of minerals and 
fossil fuels can recover capitalized costs 
by claiming as a depletion allowance a 
fixed percentage of gross income from 
the property. Under normal income -tax 
treatment, expenses that are capitalized 
into the basis of mineral properties would 
be recovered over time as outpu t is 
extracted from the wells or mines.  2019 - $6,640,252. As is the case at the 
federal level, the depletion allowance 
cannot exceed 50% of a producer's net 
income from the property (100% for oil 
and natural -gas properties).  Ongoing  
California  New Hire T ax 
Credit  Franchise Tax 
Board  Tax credit  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 2 015 
is $693,323.  Ongoing  
California  Recycling 
Market 
Development 
Zone Program  California 
Integrated 
Waste 
Management 
Board  Mixed 
financing  Any business or local government agency 
located in a Recycling Zone utilizing post -
consumer or secondary waste material in 
their production process may apply for a 
recycling loan. Private businesses and 
not-for-profit organizations may borrow 
funds for real property, equipment, 
working capital, or refinancing of onerous 
debts.  Each eligible business or local 
govern ment 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/401/USA  
 
- 106 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
California  Community 
Development 
Block Grant 
Program  Housing and 
Community 
Developme nt 
Department  Grant  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 (HU D) Community 
Development Block Grant (CDBG) 
program.  This program provides grants of up 
to $500,000. The total amount of grants 
awarded in 2016 was approximately 
$3,030,000.  Ongoing  
California  Film & TV Tax 
Credit 3.0  California Film 
Commission, 
California 
Department of 
Tax and Fee 
Administration 
(sales tax 
portion)  Tax credit  Recipients include qualified film and TV 
production entities.  25% Transferable Tax Credit: 
Independent Film applicants are eligible 
to receive 25% of qualified e xpenditures 
and shall be applied to a maximum of 
$10 million of the qualified expenditure 
budget. Independent film applicants are 
eligible to sell or transfer tax credits. 
There is no cap on non -qualified 
expenditures.  
2. 25% Non -Transferable Tax Credit: 
Relocating television series applicants 
are eligible for 25% tax credits for a 
maximum qualified expenditure of 
$100 million. Subsequent seasons, 
considered recurring TV series, receive 
20% tax Film and TV Tax Credit. 
Relocating TV series applies as a non -
independent category and may not 
transfer or sell tax credits.  
3. 20% Non -Transferable Tax  Credit:  
a. non -independent productions that are 
feature films, new TV series, recurring TV 
series, pilots, or miniseries are eligible to 
receive 20% tax credits.  
b. The 20% tax credit applies to up to a 
maximum of $100 million of qualified 
expenditures.  
c. Tax credits are non -transferable and 
must be used to offset tax liability with 
the State of California.  
d. Independent "producers" may apply 
under the non -independent category, but 
the tax credits will remain 
non-transferable.  Ongoing    
  G/SCM/N/401/USA  
 
- 107 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
California  Motion Picture 
Tax Credit 
Program  California Film 
Commission  Tax credit  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  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  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  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  California 
Department of 
Tax and Fee 
Administration  Tax 
exemption  Recipients include California taxpayers 
engaged in manufacturing and in certain 
types of research and development 
activities in the fields of biotechnology or 
physical, eng ineering, and life sciences.  The sales tax on qualifying equipment is 
reduced from 7.5% to 3.3%.  Ongoing  
California  Sales and Use 
Tax Exclusion 
(STE) Program  California 
Alternative 
Energy and 
Advanced 
Transportation 
Financing 
Authority  Tax 
exemption  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 ca lendar 
year. Ongoing    
  G/SCM/N/401/USA  
 
- 108 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
California  California 
Competes  Governor's 
Office of 
Business and 
Economic 
Development  Tax Credit  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 econom ic impact  
• Strategic importance 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 shall 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)  California 
Department of 
Tax and Fee 
Administration  Tax 
Exemption  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    
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- 109 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
California  Farm 
Equipment 
Exemption  California 
Department of 
Tax and Fee 
Administration  Partial Tax 
Exemption  A partial exemption from the sales and 
use tax became available under 
section  6356.5 for the sale, storage, use, 
or other consumption of farm equipment, 
machinery, and their parts to qualified 
persons for use in qualifying activities. 
The partial exemption also applies to 
leases of certain farm equipment and 
machinery. The partial e xemption applies 
only to the state sales and use tax rate 
portion. The exemption does not apply to 
any local, city, county, or district taxes.  
Sales and purchases of farm equipment, 
machinery, and parts will continue to be 
subject to the remaining portion  of the 
sales and use tax rate consisting of the 
local, city, county, and any applicable 
district taxes.  
Qualified person means: Someone 
engaged in a line of business described 
in Codes 0111 to 0291 of the Standard 
Industrial Classification (SIC) Manual 
(1987 edition), or a person or employee 
who assists a person engaged in those 
codes by performing the activities in 
SIC Codes 0711 to 0783.  Exemption only from the state general 
fund portion of the sales and use tax rate  Ongoing  
California  Teleproduction 
Exemption  California 
Department of 
Tax and Fee 
Administration  Partial Tax 
Exemption  A partial exemption from the sales and 
use tax became available under § 6378 
for the sale, storage, use or other 
consumption of machinery, equipment 
includin g component parts to a qualified 
person used primarily in teleproduction 
or other postproduction services. The 
exemption also includes property sold or 
purchased by a qualified person primarily 
to maintain, repair, measure, or test any 
property used in tel eproduction or 
post-production services. The partial 
exemption may also apply to rental 
receipts paid by a qualified person for 
teleproduction or postproduction 
equipment and  machinery.  The partial exemption applies only to the 
state sales and use tax port ion. Ongoing    
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- 110 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
California  Timber 
Harvesting  California 
Department of 
Tax and Fee 
Administration  Partial Tax 
Exemption  A partial exemption from sales and use 
tax became available under 6356.6 for 
sales and purchases of equipment, 
machinery, and their parts d esigned 
primarily for off -road use in commercial 
timber harvesting operations by a 
"qualified person." A "qualified person" 
means any person who is engaged in 
commercial timber harvesting 
operations. The partial exemption also 
applies to leases of off -road commercial 
timber harvesting equipment and 
machinery subject to tax measured by 
rentals  payable.  The partial exemption applies only to the 
sales and use tax rate portion.  Ongoing  
California  California 
Research Tax 
Credit  California 
Franchise Tax 
Board  Tax credit  This credit is based on the federal 
research credit, with modifications. One 
may qualify for this credit if one engaged 
in qualified research activities in 
California.  The credit is equal to the sum of the 
following: 15% of qualified expen ses that 
exceed a base amount; 24% of basic 
research payments  Ongoing  
Colorado  Severance -Tax 
Exemption for 
Stripper Wells  Colorado 
General 
Assembly, EIA, 
IPAA Tax 
Exemption  This provision exempts the income 
derived from oil and natural gas "stripper 
wells" from the severance tax that is 
usually levied on oil and gas extraction 
activities conducted in the state of 
Colorado. "Stripper wells" are those wells 
that produce daily on average 15 barrels 
or less of oil, or 90 000 cubic feet or less 
of natural gas.  2019 - $12,176,375 crude oil/petroleum; 
$32,311,550 natural gas.  Ongoing  
Colorado  Severance -Tax 
Oil and Gas Ad 
Valorem Credit  Colorado 
Department of 
Revenue, IPAA  Tax Credit  A credit is allowed, equal to 87.5 % of all 
ad valorem taxes assess ed or paid during 
the taxable year for crude oil, natural 
gas, carbon dioxide, and oil and gas 
leaseholds and leasehold interests and oil 
and gas royalties and royalty interests 
for state, county, municipal, school 
district, and special district purposes 
except the ad valorem taxes paid or 
assessed on stripper wells.  2017-2019: 0  
2016 - $71,543,831crude oil/petroleum; 
$200,280,169 natural gas.  Ongoing    
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- 111 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Colorado  Impact 
Assistance 
Credit  Colorado 
Revised 
Statutes 
39-29-107.5  Tax Credit  This measure provides mining companies 
(including oil and gas companies) 
operating in Colorado with a severance 
tax credit for the amount of approved 
contributions paid to local governments 
so they can deal with the social and 
economic impacts that mining activities 
have locally.  The total amount of credit that can be 
claimed cannot exceed 50% of the 
severance -tax liability that taxpayers 
anticipate to incur in the first ten years of 
severance of the project.  Ongoing  
Colorado  Severance -Tax 
Reductions for 
Low-Volume 
Wells  Colorado 
Revised 
Statutes 
39-29-105 Tax 
Reduction  Oil and natural -gas wells generating 
gross incomes below USD 300,000 per 
year in Colorado attract lower rates of 
severance tax (from 2% to 4%) as 
compared with the higher 5% rate 
prevailing in the state.  Lower rates of severance tax from 
2% to 4% as compared with the higher 
5% rate prevailing in the state.  Ongoing  
Colorado  Severance -Tax 
Reductions for 
New Oil -Shale 
Facilities  Colorado 
Revised 
Statutes 
39-29-107 Tax 
Reduction  This measure provides new oil -shale 
commercial facilities operating in 
Colorado with reductions in the rate of 
severance tax that normally applies to 
oil-shale production in the state. 
Reductions range from 100% in the first 
180 days after commercial production  
starts to 25% in the third year that 
follows.  Reductions range from 100% in the first 
180 days after commercial production 
starts to 25% in the third year that 
follows.  Ongoing  
Colorado  Severance -Tax 
Exemption for 
Low-Volume 
Oil-Shale 
Production  Colorado 
Revised 
Statutes 
39-29-107 Tax 
Exemption  This provision exempts the first 
15,000  tons—or the first 10,000 barrels, 
whichever is greater —of oil shale 
produced per day in Colorado from the 
severance tax that normally applies to 
oil-shale extraction in the state.  No estimates are available for this 
particular measure.  Ongoing  
Colorado  Occupational -
Privilege -Tax 
Exemption for 
Oil and Gas 
Workers  Colorado 
Revised 
Statutes 
31-15-501, 
IOGCC (2007)  Tax 
Exemption  Occupational privilege taxes are  taxes 
that are sometimes levied by counties 
and municipalities to compensate for the 
fact that workers there may require 
services from local governments for 
which they do not pay taxes if they are 
not residents. The oil and natural -gas 
sector in Colorado is specifically 
exempted from paying any such tax in 
the state.  No estimates are available for this 
particular measure.  Ongoing    
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- 112 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Colorado  Reduced Value 
for Certain 
Mineral 
Properties  Colorado 
Revised 
Statutes 
39-29-105 and  
39-7-102, 
IOGCC (2007)   This provision allows oil and natural -gas 
leaseholds and lands in Colorado to be 
valued for property -tax purposes at 
87.5% of the value of production sold 
therefrom during the preceding year. 
This percentage is further lowered to 
75% in the case of oil and natu ral-gas 
production sites using secondary or 
tertiary recovery  methods.  No estimates are available for this 
particular measure  Ongoing  
Colorado  Enterprise Zone  Office of 
Economic 
Development & 
Int'l Trade  Tax credit  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 op tion 
of refunding local property tax and/or 
sales and use tax on equipment and 
supplies.  Ongoing    
  G/SCM/N/401/USA  
 
- 113 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Colorado  Biotech Sales 
and Use Tax 
Refund  Department of 
Revenue  Tax refund  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 
January 1, 1999, and for each calendar 
year thereafter, each qualified taxpayer 
is allowed to claim a refund of all state 
sales and use tax paid by the qualified 
taxpayer on the sale, storage, use, or 
consumption of tangible personal 
property to be used in Colorado directly 
and predominately in research and 
development of biotechnology during 
that calendar year. To claim the refund a 
qualified taxpayer submits a refund 
application to the department of revenue 
on a form provided by the department.  Ongoing  
Colorado  Aviation 
Development 
Zone Tax 
Credit (ADZ)  Colorado Office 
of Economic 
Development 
and 
International 
Trade  Tax credit  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 January 1, 2006.  Ongoing  
Colorado  Advanced 
Industries 
Investment Tax 
Credit  Office of 
Economic 
Development 
and 
International 
Trade  Tax credit  This program provides tax credits to 
investors who make equity inve stments 
in advanced industry startups. Credits 
are limited, both at the individual level 
and the program  level.  Amounts vary and are capped at 
$750,000 for 2015.  Ongoing  
Colorado  Advanced 
Industry Grant 
Program (AI)  Office of 
Economic 
Development 
and 
International 
Trade  Grants  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  Provides assistance for the formation of 
new bus inesses and the expansion of 
existing businesses that create jobs in 
the State by providing funds to invest in 
Colorado businesses.  Assistance  provided is bet ween 
$100,000 and $3,300,000. The CAPCOs 
may consider requests for less than 
$100,000 on a case-by-case basis.  Ongoing  
Colorado  Community 
Development 
Block Grant 
Program  Office of 
Economic 
Development & 
Int'l Trade  Loan/  
guarantees  Businesses in certain regions.  The amounts vary.  Ongoing    
  G/SCM/N/401/USA  
 
- 114 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Colorado  Job Growth 
Incentive Tax 
Credit  Office of 
Economic 
Development 
and 
International 
Trade  Tax Credit  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 an average 
yearly wage of at least 100% of the 
county average wa ge based on where the 
business is located.  The Job Growth 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  
Connecticut  Apprenticeship 
Training Tax 
Credit in 
Manufacturing, 
Plastics, 
Plastics -
Related, or 
Construction 
Trades - 
§12-217g Connecticut 
Department of 
Labor  Tax credit  Recipients are companies in 
manufacturing trades (machinists, tool 
and die ma kers, machine tool repairers), 
plastics and plastic -related trades and 
construction trades.  Manufacturing and Plastics/  Plastics -
Related Trades: A firm may apply for a 
credit of up to $4800 per apprenticeship. 
The amount of the credit is limited to 
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. 
Construction Trades: A firm may apply 
for a credit of up to $4000 per 
apprenticeship. The amount of the credit 
is limited to the lesser of 50% of the 
actual wages paid or the total number of 
working hours during the year multiplied 
by $2.00, or  $4,000.  Ongoing  
Connecticut  Connecticut 
Capital Access 
Fund:  Urban  Connecticut 
Development 
Authority 
(CDA)  Loan Businesses located in New London or 
Windham counties, or one of 25 
designated municipalities are eligible for 
targeted business loans. Special 
emphasis on minority and women - 
owned businesses. Small business 
assistance loans available for businesses 
with 100 or fewer full -time employees.  No prior CDA approval is required for new 
bank loans up to $250,000. The 
maximum loan is $500,000 with a 
maximum term of 15 years.  Ongoing    
  G/SCM/N/401/USA  
 
- 115 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Connecticut  Connecticut 
Innovations  Connecticut 
Innovations, 
Inc. Equity  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 royalties. 
Generally, the fund expects a 
compounded annual rate of return 
of 25-40%. The structure o f the 
investment terms depends upon the risk 
assessment made by Connecticut 
Innovations' staff, and the needs of the 
business.  Ongoing  
Connecticut  Enterprise 
Corridor Zones  State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax benefits  The communities located in the corridor 
zones are Ansonia, Beacon Falls, Derby, 
Griswold, Killingly, Lisbon, Naugatuck, 
Plainfield, Putnam, Seymour, Sprague, 
Sterling, Thompson, Torrington and 
Winchester. Municipalities in the 
enterprise corridor zones are not 
classified as targeted investment 
communities, and are therefore not 
eligible to extend urban job benefits.  The amounts vary.  Ongoing  
Connecticut  Enterprise Zone 
or 
Entertainment 
District Tax 
Credit  State of 
Connecticut 
Department o f 
Economic and 
Community 
Development  Tax credit  Eligible recipients/activities include 
manufacturers, R&D, warehousing and 
certain services and entertainment 
related business as defined by 
regulations located in enterprise zones or 
entertainment districts.  This program allows a business to claim 
25% 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/401/USA  
 
- 116 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Connecticut  Enterprise Zone 
Program  State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax benefits  Recipients are manufacturers and firms 
in certain qualifying service sectors in the 
targeted investment communities. The 
program is geared toward man ufacturing 
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 p rior 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 % abatement 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 population);  
3) low -cost loans and free technical 
assistance;  
4) job -training and placement 
assistance; and  
5) exemptions from both state real 
estate conveyance taxes and sales taxes 
on machinery replacement parts.  
Both commercial businesses and 
residential facilities (where tenants 
satisfy maximum income level criteria) 
are eligible for a seven -year graduated 
tax deferral on increased assessments 
for improvements to property, 
exemptions on state real estate 
conveyance tax, and local  incentives.  Ongoing    
  G/SCM/N/401/USA  
 
- 117 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Connecticut  Manufacturing 
Assistance Act  State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Loan Recipients are an economic base 
business or business that has a North 
American Industrial Classification code of 
311111 through  339999  or 493110,  
493120 , 493130,  493190,  511210, 
512110,  512120,  512191,  522210,  
522293,  522294,  522298, 522310,  
522320,  522390,  523110,  523120,  
523130,  523140, 523210,  523910,  
524113,  524114,  524126,  524127,  
524128, 524130,  524292,  541711,  
541712,  551111,  551112,  551114, 
561422,  611310,  611410,  611420,  
611430,  611513,  611519, 611710 and 
624410 or any business that is part of an 
economic cluster, or any establishment 
or auxiliary or operating unit thereof, as 
defined in the North American Industrial 
Classification System Ma nual, 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.  The program funds 50 % of total project 
costs; up to 75 % for join t ventures 
between two or more municipalities, up 
to 90 % in targeted 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 sai d 
financial assistance are required by 
statute to maintain their operations in 
the state for a ten -year period. However, 
the state has the authority to set any 
term it deems  appropriate.  
Interest rates charged under the 
program are slightly below market rates. 
Maximum amount is capped at 
$10 million.  Ongoing  
Connecticut  Manufacturing 
Credits to 
Facilities 
Located in 
Distressed 
Municipalities 
and Enterprise 
Zones  Department of 
Revenue 
Services  Tax credit  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  
Connecticut  Manufacturing 
Facility in a 
High 
Unemployment 
Area Tax Credit  State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax credit  Businesses operating in a designated 
area of high unemployment.  A credit may b e applied against the 
portion of the corporation business tax 
allocable to a manufacturing facility 
located in a distressed municipality. The 
credits are good for up to 10 years.  Ongoing    
  G/SCM/N/401/USA  
 
- 118 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Connecticut  Tax Credits for 
Manufacturers 
Located in 
Connecticut's 
Targeted 
Investment 
Communities  State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax credit  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 manufacturing.  This program provides a 25 % tax credit 
for 10 years for businesses relocating to 
or expanding in one of Connecticut's 
Targeted Investment Communitie s. Ongoing  
Connecticut  Tax Increment 
Financing  Connecticut 
Development 
Authority 
(CDA)  Financing  Recipients include large -scale economic 
development projects approved by the 
CDA prior to July 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 bo nd terms are generally 
10 and 30 years.  Ongoing  
Connecticut  Urban Jobs 
Program  Department of 
Economic and 
Community 
Development  Tax benefits 
and capital 
loans 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 
industrial mortgage guarantees. Facility 
owners are entitled to the property tax 
incentives while all other incentives are 
reserved for facility occupants.  Ongoing  
Connecticut  Metro Hartford 
Growth Fund  Department of 
Economic and 
Community 
Development  Loan 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 
environmental technologies).  The maximum loan amount is 
$350,000  per project. Most loans 
amount to $20,000 per new, full -time, 
permanent job to be created over a 
three -year period.  Ongoing  
Connecticut  Information 
Technology 
Project Grants  Connecticut 
Development 
Authority  Grant  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    
  G/SCM/N/401/USA  
 
- 119 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Connecticut  Qualif ied 
Manufacturing 
Plant Department of 
Economic and 
Community 
Development  Tax credit 
and tax 
abatement  Recipients are manufacturing plants in 
any Targeted Investment Community 
with approval from the Commissioner of 
the Department of Economic and 
Community D evelopment, 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 Corporat ion Business 
tax. Ongoing  
Connecticut  Railroad Depot 
Zone Department of 
Economic and 
Community 
Development  Tax credit 
and tax 
abatement  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 Connecticut Corporation Business 
tax. Ongoing  
Connecticut  CT Inner City 
Business Loan 
Guarantee 
Program  Department of 
Economic and 
Community 
Development  Loan Recipients are small businesses located 
in designated areas.  The loan amounts range from $50,000 to 
$250,000, with discounted fixed interest 
rates and a one percent application fee.  Ongoing  
Connecticut  Digital 
Animation Tax 
Credit -  
§12-217ll Connecticut 
Commission on 
Culture and 
Tourism  Tax credit  The beneficiary is the animation indust ry. For income in years beginning on or after 
January 1, 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  
Connecticut  Film Production 
Infrastructure 
Tax Credit - 
§12-217kk and 
§12-217jj Connecticut 
Commission on 
Culture and 
Tourism  Tax credit  The beneficiary is the film industry.  For state -certified infrastructure projects 
costing greater than $15,000  and less 
than $150,000, each taxpayer may be 
allowed a tax credit equal to 10% of the 
investment of the taxpayer. For state - 
certified projects costing $150,000 or 
more, but less than  $1 million, each 
taxpayer may be allowed a tax credit 
equal to 15% of the investment of the 
taxpayer. For state -certified projects 
costing $1 million or more, each taxpayer 
may be allowed a tax credit equal to 20% 
of the investment of the taxpayer. 
Credits are assignable (salable).  Ongoing    
  G/SCM/N/401/USA  
 
- 120 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Connecticut  Connecticut 
Brownfield s & 
Information 
Technology 
Projects Tax 
Incremental 
Financing  Connecticut 
Brownfields 
Redevelopment 
Authority  Tax 
incentives 
and grants  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  Qualifying projects must a) have a 
minimum of $3,000,000 in estimated 
costs of construction or rehabilitation;  
b) if located in an Enterprise Zon e, have 
a minimum of $1,000,000 in estimated 
costs of construction, rehabilitation 
and/or machinery and equipment.  The amounts vary.  Ongoing  
Connecticut  Urban and 
Industrial Site 
Reinvestment 
Tax Credit -
§32-9t State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax credit  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 a nd the state. If the 
investment is made by an investment 
fund, the fund must have an asset value 
of at least $60 million. If the investment 
is made by a taxpayer, the investment 
must be a minimum of $5 million.  Projects may receive a dollar for dollar 
corporate tax credit of up to 100 % 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  Industrial 
Revenue Bonds 
for 
Manufacturers  Connecticut 
Development 
Authority  Loan 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 recipients are entities involved in the 
remediation of environmental 
contamination located in any Connecticut 
municipality.  The total amount invested in fiscal 
year 2016 was $32.8 millio n. Ongoing    
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- 121 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Connecticut  Special 
Contaminated 
Property 
Remediation 
and Insurance 
Fund (SCPRIF)  State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Loan Recipients are the current owner of the 
site, the prospective owner or developer 
of the site, or the municipality in which 
the site is located.  The program provides a bridge loan to 
allow the applicant to conduct 
investigations, demolition and site 
remediation. Interest is paid during the 
term of the loan and the principal is  
repaid at the end of the term of the loan 
or when the site is later sold or leased or 
when the environmental remediation is 
complete. 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 Recipients are owners or developers of 
contaminated property willing and able 
to conduct the investigations and 
remediate the site.  This program provides seed capital to 
facilitate the transfer, reuse and 
redevelopment of the property.  Ongoing  
Connecticut  Manufacturing 
Facility Tax 
Credit - 
§12-217e State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax credit  Recipients are manufacturers with a tax 
liability against the tax imposed under 
Chapter 208 of the Connecticut General 
statutes (Corporate Business tax).  A tax credit is available equal to 25% of 
the tax allocable to a manufacturing 
facility located within a Targeted 
Investment Community or an Enterprise 
Zone (or other area having Enterprise 
Zone level benefits).  Ongoing  
Connecticut  50% 
Manufacturing 
Facility Tax 
Credit for 
Facilities 
Located in an 
Enterprise Zone 
(or Other Area 
Having 
Enterprise Zone 
Level Benefits) 
- §12-217e State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax credit  Recipients are manufacturers with a tax 
liability against the tax imposed under 
Chapter 208 of the Connecticut General 
statutes (Corporate Business tax) and 
businesses engaged in biotechnology, 
pharmaceutical or photonics research, 
development, or production, with no 
more than 300 employees, located in a 
municipality with a major research 
university with programs in 
biotechnology, pharmaceuticals, or 
photonics , and an Enterprise Zone.  A tax credit equal to 50% allocable to a 
manufacturing facility located within a 
designated Enterprise Zone (or other 
area designated as having Enterprise 
Zone level benefits) is available to a 
manufacturing facility that meets ce rtain 
employment criteria.  
Other areas include Enterprise Zones, 
Targeted Investment Communities, 
Entertainment Districts, Qualified 
Manufacturing Plants, Railroad Depot 
Zones, Contiguous Municipality Zones, 
Enterprise Corridor Zones, Defense Plant 
Zones a nd Manufacturing Plant Zones.  Ongoing    
  G/SCM/N/401/USA  
 
- 122 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Connecticut  Enterprise Zone 
Tax Credit for 
Qualifying 
Corporations 
§12-217v State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax credit  Recipients are qualifying corporations 
established in an area designated for 
enterprise 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 cla im this credit for 
10 years beginning with the first year 
following certification. 100% of the 
corporation's business tax liability can be 
claimed in years 1 through 3 and 50% of 
the corporation's business tax liability for 
years 4 through 10.  Ongoing  
Connecticut  Research and 
Development 
(No 
incremental) 
Expenditures 
Tax Credit - 
§12-217n Department of 
Revenue 
Services  Tax credit  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 in vestment of more than 
$50 million but not more than 
$100 million are entitled to a credit of 
$500,000 + 2% over $50 million; 
businesses making an R&D investment of 
more than $100 million but not more 
than $200 million are entitled to a credit 
of $1,500,000  + 4% over $100 million; 
and businesses making an R&D 
investment of more than $200 million are 
entitled to a credit of $5,500,000 + 6% 
over $200 million. Companies 
headquartered in an Enterprise Zone, 
with revenues over $3 billion and 
employing more than 2 ,500 employees, 
may elect to multiply their R&D expenses 
by 3.5% instead of using the credit 
percentage listed above.  Ongoing  
Connecticut  Bradley 
Development 
Zone Connecticut 
Department of 
Economic and 
Community 
Development  Tax credit  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 years beginning with the first year 
following certification. The credit is 
limited to 100% of the corporation's 
business tax liability in years 1 through 3 
and 50% of the corporation's business 
tax liability for y ears 4 through 10.  Ongoing    
  G/SCM/N/401/USA  
 
- 123 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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  Commercial fishermen.  The amount of the benefit is equal to the 
amount of the tax that does not have to 
be paid.   
Connecticut  Second 
Insurance 
Reinvestment 
Fund Tax 
Credit  Department of 
Revenue 
Services  Tax Credit  Eligible business means a business that 
has its principal business operations in 
Connecticut, has fewer than 
250 employees at the time of 
investment, and not more than 
$10 million dollars in net income in the 
previous year.  
Eligible capital means an investment of 
cash by a taxpayer in an insurance 
reinvestment fund that fully funds the 
purchase price of an equity interest in 
the insurance reinvestment fund, or an 
eligible debt instrument issued by an 
insurance reinvestment fund, at par 
value or a premium, that has:  
1. An original maturity date of at leas t 
five years after the date of issuance;  
2. A repayment schedule that is not 
faster than a level principal amortization 
over five years; and  
3. No interest, distribution or payment 
features tied to the insurance 
reinvestment fund's profitability or the 
success of the investments.  
Green technology business means an 
eligible business with not less than 25% 
of its employment positions being 
positions in which green technology is 
employed or developed and may include 
the occupation code identified as green 
jobs by DECD and the Department of 
Labor.  
Insurance Reinvestment Fund means a Tax Credit Amount:  
The tax cre dit is allowable over ten years 
as follows:  
Calendar year in which the investment 
was made and the two succeeding 
calendar years, 0%;  
Third full calendar year following the 
year in which the investment was made 
and the three succeeding calendar 
years, 10%;  and 
Seventh full calendar year following the 
year in which the investment was made 
and the two succeeding calendar years, 
20%.  
The same investment cannot generate 
tax credits for both the investor and the 
business. For example, the investment 
that allows a business to qualify for the 
Fixed Capital Investment tax credit 
cannot also be used to claim this tax 
credit.  
Carryforward and Carryback Limitations:  
Any tax credit not used in the calendar 
year for which it was allowed may be 
carried forward for the five immediately 
succeeding calendar years until the 
entire tax credit is taken. No carryback 
is allowed.  Ongoing    
  G/SCM/N/401/USA  
 
- 124 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Connecticut partnership, corporation, 
trust, or limited liability company, 
whether organized on a profit or not -for-
profit basis, that: 1) is managed by at 
least two principals or persons that have 
at least four years of experience in 
managing venture capital or private 
equity funds, with at least $50 million of 
such funds from people unaffiliated with 
the manager; 2) has received an equity 
investment of capita l other than eligible 
capital equal to no less than 5% of the 
total amount of the eligible capital to be 
invested in such Insurance 
Reinvestment Fund; and 3) is not, or will 
not be after the receipt of eligible capital, 
controlled by or under common contro l 
with, one or more insurance companies.  
Principal business operations mean at 
least 80% of the business organization's 
employees reside in the state or 80% of 
the business payroll is paid to individuals 
living in this state.  
Delaware  Delaware 
Strategic Fund  Delaware 
Economic 
Development 
Authority  Loan, grants, 
and equity 
incentives  If a project is deemed to qualify under 
legislative, regulatory, and policy 
guidelines, a process begins which 
includes completion of a comprehensive 
application, staff and legal review of the 
application, review of the application and 
other supporting material at a public 
meeting of the Council on Development 
Finance, final staff review, approval by 
the Chairperson of The Delaware 
Economic Development Authority, 
followed by a contract that memorializes 
terms and conditions.  The amount varies on an individual 
project basis.  Ongoing    
  G/SCM/N/401/USA  
 
- 125 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Delaware  Corporate 
Income Tax 
Credits  Department of 
Finance  Tax credit  Recipients are firms within targeted 
industries, including manufacturers; 
wholesalers; laboratories used for 
scientific, agricultural, or industrial 
research, development or testing; 
computer processors; engineering firms, 
consumer credit reporting services; 
wholesale of computer software; 
telecommunications and aviation 
services.  Firms within targeted industries qualify 
for corporate income tax credits of $400 
for each new em ployee and $400 for 
each new $100,000 investment. Firms 
within targeted industries who are also 
located 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 one of the 
30 targeted census tracts and meet the 
minimum investment/employment 
criteria, qualify for cr edits of $400/new 
employee and $400/$100,000 
investment.  Ongoing  
Delaware  Gross Receipt 
Tax Reductions 
for targeted 
industries.  Department of 
Finance  Tax 
reductions  Recipients include targeted industries 
eligible for Corporate Income Tax credits.  This is an enhancement to corporate 
income tax credits. 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  
Delaware  Neighborhood 
Assistance Act  Department of 
Finance  Tax credit  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 January 1, 2000, up 
to a maximum of $100,000. The t otal tax 
credits available for the State's fiscal 
year are $500,000.  Ongoing    
  G/SCM/N/401/USA  
 
- 126 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Delaware  Recycled 
Materials 
Collection and 
Distribution Tax 
Credit  Department of 
Finance  Tax credit  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 $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  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  Recipients are designated commercial 
and retail businesses.  This is a ten -year program with a 
90% tax reduction the first year, 
80% the second unt il 5% in the final 
(tenth) year.  Ongoing  
Delaware  Corporate 
Income Tax 
Credits 
(Targeted 
Industry & 
Targeted 
Areas)  Department of 
Finance  Tax credit  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 Ce nsus 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 one of the 30 targeted census 
tracts and meet the minimum 
investment/employment criteria, qualify 
for cr edits of $400/new employee and 
$400/$100,000 investment.  Ongoing    
  G/SCM/N/401/USA  
 
- 127 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Delaware  Public Utility 
Tax Rebates for 
Industrial Users  Department of 
Finance  Utility tax 
reduction/  
rebate  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 recipient is the film industry.  The amounts vary.  Ongoing  
Delaware  Specialty Crop 
Block Grant 
Program  Delaware 
Department of  
Agriculture  Grant  Recipients are individual producers, 
producer groups, organizations, 
associations, state and local 
organizations, academia, and other 
specialty crops stakeholders, either as 
single entities or combined  efforts. 
Projects should benefit the specialty 
crop industry as a whole and provide a 
positive impact with measurable 
outcomes.  Grants are available between $5,000 and 
$75,000 for projects lasting one to three 
years.  Ongoing  
District of 
Columbia  Film DC 
Economic 
Incentive Grant 
Fund Office of Motion 
Picture and TV  Grant  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    
  G/SCM/N/401/USA  
 
- 128 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
District of 
Columbia  The Enterprise 
Zone (EZ) 
program  Office of the 
Deputy Mayor 
for Planning 
and Economic 
Development  Tax credits  Recipients are DC businesses.  This program provides: Employee Tax 
Credits up to $3,000 for each DC resident 
employee (full or part -time); Work 
Opportu nity 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 
Capital 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).  Ongoing  
District of 
Columbia  Qualified High 
Technology 
Companies 
(QHTC's)  DC's New 
E-economy 
Transformation 
Act 
(NET 2000). 
Administered 
by DC Office of 
Tax and 
Revenue  Tax 
incentives  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 employee also relocates his 
or her principle residence into the 
District; wage reimbursements of up to  
$5,000 for each person hired; exemption 
from District sales tax for purchases of 
certain technology equipment and 
exemption from tax on sale of certain 
intangible property and services.  Ongoing    
  G/SCM/N/401/USA  
 
- 129 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
District of 
Columbia  Vitality Fund  Office of the 
Deputy May or 
for Planning 
and Economic 
Development  Grant  Eligible companies are those relocating 
to DC or existing DC -based company 
expanding or staying in DC;  
have 25 or more full -time employees 
that will be assigned to the DC location 
at the time of the application;  
lease or own a physical location of at 
least 7,000 square feet in the 
District  of Columbia;  
commit to remaining in the space for a 
minimum of 5 years; and are in one of 
the following industry sectors:  
Big Data, Cloud and Computer Systems, 
Comm unications, Consulting Services, 
Education, Education Technology, 
Finance and Insurance, Food 
Technology, Impact Economy, Life 
Sciences, Manufacturing, Marketing, 
Professional Services, Research, 
Technology and Innovation.  An award amount is determined bas ed 
on fiscal impact, number of new jobs, 
wage levels, overall employment in the 
District, amount of capital investment, 
and alignment with the District's 
economic strategy.  
Awards will be disbursed on an annual 
basis during the performance period if 
the co mpany meets annual performance 
targets.  Ongoing  
District of 
Columbia  Tax Increment 
Financing (TIF)  The District of 
Columbia 
Council  Grant – bond 
sales Recipients are developers investing in 
key redevelopment projects. The District 
has established TIF areas at Gallery 
Place, DC -USA, and the City Market at 
O Street, among others.  The program permits DC to sell bonds 
backed by a development's future taxes, 
with the bond money helping to pay the 
developer's construction costs.  Ongoing  
Florida Sales Tax 
Exemption for 
Electricity Used 
for Agricultural 
Purposes  Florida 
Department of 
Revenue  Tax 
Exemption  To qualify for the exemption, the 
purchaser must furnish the utility 
provider with an exemption certificate 
stating that the electricity will be used for 
the production, packing, or processing of 
agricultural products on a farm or will be 
used in a packinghouse.  The full amount of electricity costs is 
exempted.  Ongoing    
  G/SCM/N/401/USA  
 
- 130 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Florida  Research and 
Development 
Tax Credit  Florida 
Departm ent of 
Revenue  Tax Credit  Industry businesses in the 
manufacturing, life sciences, information 
technology, aviation and aerospace, 
homeland security and defense, cloud 
information technology, marine sciences, 
materials science, and nanotechnology 
industries may qualify for a research and 
development tax credit.  The tax credit shall be 10 % of the excess 
qualified research expenses over the 
base amount. However, the maximum 
tax credit for a business enterprise that 
has not been in exis tence for at least 
4 taxable years immediately preceding 
the taxable year is reduced by 25 % for 
each taxable year for which the business 
enterprise, or a predecessor corporation 
that was a business enterprise, did not 
exist.  Ongoing  
Florida  Florida 
Recycl ing Loan 
Program  Florida First 
Capital Finance 
Corporation  Loan Companies that manufacture products 
from recycled materials or convert 
recyclable materials into raw materials 
for use in manufacturing.  The program offers funding for the 
purchase of machinery and equipment at 
a fixed interest rate, as low as 2% below 
the prime lending rate for the life of the 
loan (up to 10 years). Loan amounts 
range from $20,000 to $200,000. A 
requirement of 10% down payment in 
most cases. The loans are secured by a 
first lien on assets financed.  Ongoing  
Florida  Entertainment 
Industry 
Financial 
Incentive  Office of the 
Film and 
Entertainment  Cash 
reimburse -
ment 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 recipient is the film industry.  This program provides a tax exemption 
from sales and use tax on purchases or 
lease of certain items used exclusively as 
an integral part of the production 
activities in Florida. From 2014 -2015, the 
amount of taxes exempted was 
approximately $17,6 08,623.  Ongoing  
Florida  New Research 
& Development 
Tax Credit  Florida 
Department of 
Revenue  Tax credit  To participate in this program, the 
corporation must claim and be allowed a 
research credit against federal income 
tax for qualified research expenses u nder 
s. 41, IRC, and also meet the definition 
of a target industry business as defined 
in s.288.106, F.S. These industries 
include clean technology, life sciences, 
information technology, aviation  / 
aerospace, homeland security/defense, 
and financial/profe ssional services.  The Florida research and development 
tax credit may not exceed 50 % of the 
Florida corporate income tax liability 
after all other credits have been applied 
in the order provided in 
s. 220.02(8),  F.S. The combined total 
amount of tax credits which may be 
granted to all business enterprises during 
any calendar year is $9 million.  Ongoing    
  G/SCM/N/401/USA  
 
- 131 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Florida  Targeted Jobs 
Incentive Fund 
(TJIF) Program 
of Miami -Dade 
County  Miami -Dade 
County  Cash 
incentives  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 compani es 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. Incen tives 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 
Redev elopment 
Bonus Refund  Florida 
Department of 
Environmental 
Protection  Tax refund  Recipients are businesses that locate in 
brownfield sites which are underutilized 
industrial or commercial sites due to 
actual or perceived environmental  
contamination.  Applica nts 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  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 recipient is Gerdau Ameristeel.  The amount of the tax incentives is 
$3 million dollars.  Ongoing  
Florida  Innovation Park 
Technology 
Commercial -
ization Grant 
Program  Leon County 
Research and 
Development 
Authority  Grant  Recipients are researchers and 
entrepreneurs in Leon County.  This program provides grants up to 
$15,000. Grants awarded in 2015 totaled 
approximately $25,000.  Ongoing    
  G/SCM/N/401/USA  
 
- 132 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Florida  Capital 
Investment Tax 
Credit  Office of 
Tourism, Trade 
and Economic 
Development  Tax credit  In order to qualify for consideration 
under the program, an applicant must be 
in a designated high impact sector 
(currently biomedical technology, 
financial services, silicon technology, and 
transportation  equipment manufacturing 
SICs 372, 376 and 3711; or information 
technology —SICs 357,  366, 367, 481, 
482 and 737). Other industries are 
expected to be designated in the future.  The amount of the annual credit is up to 
five percent of the eligible capital co sts 
generated by a qualifying project and no 
more than a specified percentage of the 
annual corporate income tax liability 
generated by the project, whichever is 
lower. Those percentages are: 
One hundred percent, for a project with 
a cumulative capital investment of at 
least $100 million; Seventy -five percent, 
for a project with a cumulative capital 
investment of at least $50 million, but 
less than $100 million; and fifty percent, 
for a project wit h 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 the 
program.  Tax credit  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 
"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.  Ongoing    
  G/SCM/N/401/USA  
 
- 133 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Florida  High Impact 
Business 
Performance 
Incentive 
(HIPI)  Office of 
Tourism, Trade 
and Economic 
Development  Grant  In order to qualify for consideration 
under the program, an applicant must be 
in a designated high impact sector 
(currently biomedical technology, 
financial services, silicon technology, and 
certain transportation equipment 
manufacturing). Applicants must also 
create at least 100 new full -time jobs in 
Florida in a 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 cumula tive capital 
investment of at least $75 million over a 
three -year period.  The amounts vary.  Ongoing  
Florida  Qualified 
Defense 
Contractor Tax 
Refund 
Program  Office of 
Tourism, Trade 
and Economic 
Development 
(OTTED)  Tax refund  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 Defense contracts 
and not l ess 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 consolidation; and provide a 
resolution from the city or county 
commission recommending the applicant 
for the  incentive.  Once certified by the OTTED, the 
applicant may receive funds up to the 
project cap on the taxes it pays including 
corporate income, sales and excise, ad 
valorem, and documentary stamp taxes, 
subject to the following: 1) up to 25 % of 
the total refund may be taken per year 
as long as the business maintains project 
employ ment and wage levels; 2) up to 
$2.5 million may be refunded to a single 
defense contractor in any year; 3) up to 
$7.5 million may be refunded to a single 
defense contractor in all years under the 
program. The local community provides 
a match equaling 20 % of the tax refund. 
If located in a Rural Economic 
Development Initiative (REDI) county, 
the business may elect to be exempt 
from the local match and accept a refund 
equal to 80 % of the refund for which they 
would otherwise qualify.  Ongoing    
  G/SCM/N/401/USA  
 
- 134 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Florida  Quick Re sponse 
Training 
Program  Workforce 
Florida, Inc.  Grant  Special consideration will be given to 
applicants located in a distressed urban 
or rural area or Enterprise Zone. Funding 
priority 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 potential 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 bas is as per terms of 
the grant agreement. The maximum 
grant term is 24 months. From 
2013-2014, awards totaled 
approximately $12 million.  Ongoing  
Florida  Qualified 
Target Industry 
Tax Refund 
Program (QTI)  Office of 
Tourism, Trade 
and Economic 
Development  Tax refund  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 job. New 
or expanding businesses in selected 
targeted industries or corporate 
headquarters are eligible. Tax refunds 
are only paid after verification of job 
creation/maintenance and required wage 
payments. Local communities, except 
rural counties, must pay 20 % of the  
refund.  Ongoing  
Florida  Rural Job Tax 
Credit Program  Office of 
Tourism, Trade 
and Economic 
Development  Tax credit  Recipients are certain businesses located 
in Florida's 33 rural counties. The list of 
eligible industries includes: 
Manufacturers, Printing and Publishing 
Firms, and Mining, Agriculture, Hotels, 
Customer Service Centers.  A total of $5 million of tax credits are 
available per calendar year. The tax 
credit can r ange from $1,000 to $1,500 
per qualified employee. A business may 
receive up to $500,000 in tax credits 
during any one calendar year for its 
efforts in creating jobs.  Ongoing  
Florida  Sales and Use 
Tax Exemption 
on Machinery 
and Equipment  Florida 
Department of 
Revenue  Tax 
exemption  Recipients are those with manufacturing 
machinery and equipment bought or 
used for manufacturing, compounding, 
or producing items of tangible personal 
property.  New manufacturing operations are fully 
exempt. Expanding bu sinesses pay sales 
or use tax of $50,000 for each calendar 
year of the expansion project before the 
exemption or refund is available.  Ongoing    
  G/SCM/N/401/USA  
 
- 135 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Florida  Semiconductor, 
Defense, or 
Space 
Technology 
Sales and Use 
Tax Exemption 
(SDST)  Office of 
Tourism, Trade 
and Economic 
Development  Tax 
exemption  Recipients are semiconductor, defense, 
or space technology - based facilities.  Semiconductor technology: Industrial 
machinery and equipment used in 
semiconductor technology facilities to 
produce semiconductor technology 
products for sale or for use by these 
facilities are 100% exempt from the tax 
imposed. Machinery and equipment used 
predominately in semiconductor wafer 
research and development activities in a 
semiconductor technology research and  
development facility are also fully 
exempt from the tax  imposed.  
Defense or space technology: Industrial 
machinery and equipment used in 
defense or space technology facilities to 
manufacture, process, compound, or 
produce defense technology products or 
space technology products for sale or for 
use by these facilities are exempt 
from 25% of the tax imposed. Machinery 
and equipment used predominately in 
defense or space research and 
development activities in a defense or 
space technology research and 
develop ment facility are also exempt 
from 25% of the tax imposed.  Ongoing  
Florida  Rural 
Community 
Development 
Revolving Loan  Office of 
Tourism, Trade 
and Economic 
Development  Loans  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  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  Recipients are businesses within Florida's 
targeted industry sectors paying high 
wages and contribut ing capital 
investment.  The amounts vary on an individual 
project basis.  Ongoing  
Florida  Innovation 
Incentive 
Program  Office of 
Tourism, Trade, 
and Economic 
Development  Grant  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    
  G/SCM/N/401/USA  
 
- 136 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Florida  Business 
Façade Grant 
Improvement 
Program Economic & 
Urban 
Development 
Department, 
City of Tampa  Grant  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 exceed $ 50,000 for 
50% of the total cost of the 
improvements.  Ongoing  
Georgia  Enterprise Zone 
Program  Georgia 
Department of 
Community 
Affairs  Tax 
exemption  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 inventory for 25 years. 
(2) Housing and Commercial: Zone 
created for ten years with exemptions for 
real prope rty being 100 % for 5 years; 
80% for years  6 and 7 years; 60 % for 
year 8; 40 % for year 9; 20 % for year 10.  Ongoing  
Georgia  Investment Tax 
Credit  Georgia 
Department of 
Revenue  Tax credit  Tier 1 counties necessitate at least 2 net 
new jobs to be eligible for a credit of 
$3,500 per job. Tier 2 counties 
necessitate at least 10 net new jobs to be 
eligible for a credit of $2,500 per job. 
Benefits and requirements are scaled for 
lesser -developed  areas, with Tier 3 
counties necessitating only 15 net new 
jobs to be eligible for a credit of $1,250 
per job. Tier 4 counties necessitate at 
least 25 net new jobs to be eligible for a 
credit of $750 per job. Facilities in 
locations that participate in Joi nt 
Development Authorities (JDAs) may 
earn a JDA bonus of $500 for each Job 
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 e ligible to receive a credit equal to 
5% of the qualified investment 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 increases to 5 % for recycling, 
pollution control, and defense conversion 
activities.  
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.  Ongoing  
Georgia  Quality Jobs 
Tax Credit  Georgia 
Department of 
Revenue  Tax Credit  Projects in Tier 1 or 2 counties that are 
designated as Rural Counties have a 
lower job creation requirement.  
 $2,500 to $5,000 tax credit per job for 
the first five years of creation. Credits 
can be taken against 100% of tax liability 
and applied to payroll withholding once 
all tax liability is exhausted. Credits can 
be carried forward for 10 years.  Ongoing    
  G/SCM/N/401/USA  
 
- 137 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Georgia  Job Tax Credit  Georgia 
Department of 
Community 
Affairs  Tax cr edit Industries eligible include 
manufacturing, warehousing and 
distribution, processing, 
telecommunications, broadcasting, 
tourism, research and development 
industries, or services for the elderly or 
persons with disabilities that create and 
maintain suff icient numbers of new full -
time jobs. Counties are ranked annually 
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.  
If the facility location is in one of certain 
special zones including Opportunity 
Zone, Military Zone, Less -Developed 
Census Tract or one of Georgia's 40 least 
developed counties, it may qualify 
regardless of its industry classification, 
includ ing retail businesses.  Tier 1 counties necessitate at least 2 net 
new jobs to be eligible for a credit of 
$3,500 per job. Tier 2 counties 
necessitate at least 10 net new jobs to be 
eligible for a credit of $2,500 per job. 
Benefits and requirements are scaled for 
lesser -developed areas, with Tier 3 
counties necessitating only 15 net new 
jobs to be eligible for a credit of $1,250 
per job. Tier 4 counties necessitate at 
least 25 net new jobs to be eligible for a 
credit of $750 per job. Fac ilities in 
locations that participate in Joint 
Development Authorities (JDAs) may 
earn a JDA bonus of $500 for each Job 
Tax Credit.  
 Ongoing  
Georgia  Ports Activity 
Bonus for Job 
Tax & 
Investment Tax 
Credit  Georgia 
Department of 
Revenue  Tax credit  Businesses must first be eligible to 
receive either the Job 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 % 
over a base year. 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 will be 
calculated using 75 net tons, five 
containers, or 10  TEU's as the base.  The tax credit bonu s amounts are as 
follows: an additional job tax credit of 
$1,250 per job; or an investment tax 
credit of 5% of the qualified investment 
amount, regardless of tier.  Ongoing  
Georgia  Personal 
Protective 
Equipment 
(PPE) 
Production 
Bonus for Job 
Tax Credit  Georgia 
Department of 
Revenue  Tax credit  Businesses must first be eligible to 
receive the Job Tax Credit. To receive the 
PPE Bonus tax credit, the eligible jobs 
must be dedicated to manufacturing PPE 
or hand sanitizer.  The tax credit amount is as follows f or all 
tiers: An additional job tax credit of 
$1,250 per job.  Sunsets 
December  31, 2024   
  G/SCM/N/401/USA  
 
- 138 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Georgia  Life Sciences 
Manufacturing 
Tax Credit 
Bonus for Job 
Tax Credit  
 Georgia 
Department of 
Revenue  Tax credit  Businesses must first be eligible to 
receive the Job Tax Credit. To receive the 
Life Science Tax Credit, the eligible jobs 
must be dedicated to the production of 
medical equipment, supplies, 
pharmaceuticals, or medicine 
(NAICS  3391 or 3254).  May be applied to state payroll 
withholding liability once state co rporate 
income tax liability is eliminated.  Ongoing  
Georgia  Georgia 
Entertainment 
Industry 
Incentives  Georgia 
Department of 
Economic 
Development 
Entertainment 
Office / Georgia 
Department of 
Revenue  Tax credit 
and tax 
exemptions  Eligible activities include motion picture 
projects such as feature films, television 
series, commercials, music videos, game 
development, and animation projects. 
Recorded musical performances and 
touring musical or theatrical productions 
are eligible for a similar  credit that 
sunsets in 2023. Digital entertainment 
(video gaming, digital animation, 
e-sports, mobile apps, virtual 
reality/visual effects, etc.) also has a 
similar credit.  This program provides a tax credit of 
20% based on a minimum investment of 
$500,00 0 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, video, broadcast, and music  
productions.  Ongoing  
Georgia  Sales & Use 
Tax Exemption  Georgia 
Department of 
Revenue  Sales & Use 
Tax 
exemption  Tax exemption under this program is 
provided for: manufacturing machinery 
and equipment that is integral and 
necessary to the manufacturing process;  
repair parts for manufacturing machinery 
& replacement parts; fuel (electricity, 
gas, etc.) used directly/indirectly in a 
manufacturing plant; raw materials that 
will become a component part of the item 
being manufactured for resale; industrial 
materials,  coated upon or impregnated 
into the product at any stage of its 
processing, manufacture, or conversion; 
machinery & equipment used for the 
primary purpose of reducing or 
eliminating air and water pollution; the 
sale of water delivered through pipes and 
mains; certain material handling 
equipment; certain equipment used in a 
data center.  The amount varies depending on cost of 
eligible equipment. (State sales tax rate 
is 4%. Local government tax rates range 
from 2% to 4.9%.)  Ongoing    
  G/SCM/N/401/USA  
 
- 139 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Georgia  Mega Project 
Tax Credit  Georgia 
Department of 
Economic 
Development/  
Georgia 
Department of 
Community 
Affairs  Tax credit  Recipients are companies that employ at 
least 1,800 net new employees and 
either invest a minimum of $450 million 
or have an annual payroll of  $150 million 
or more. Credits are first applied to state 
corporate income tax with excess credits 
eligible for use against payroll 
withholding. Credits may be carried 
forward for 10 years.  Recipients are eligible to receive a 
$5,250 per job per year tax credit during 
the first 5 years.  
 
 
 Ongoing  
Georgia  Atlanta/Fulton 
Country Urban 
Enterprise Zone  City of Atlanta  Tax 
abatements  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%  
Year 8: 60%  
Year 9: 40%  
Year 10: 20%  
Year 11 (after UEZ ends): 0%  Ongoing  
Georgia  Economic 
Development, 
Growth and 
Expansion 
(EDGE) Fund  OneGeorgia 
Authorit y Grants and 
Loans  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 
povert y 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 the Georgia 
Department of Community Affairs, and 
approved by the Authority.  Ongoing    
  G/SCM/N/401/USA  
 
- 140 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Hawaii  Enterprise Zone 
(EZ) 
Partnership 
Program  Department of 
Business, 
Economic 
Development 
and Tourism  
HRS §209E  Tax 
incentives  To qualify, at least half of a firm's annual 
income in an EZ must be from one or 
more of the following activities: 
agricultural production or processing; 
manufacturing; wholesaling; aviation or 
maritime repair; telecommunications; 
information technology de sign 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 assisted 
technology equipment; certain types of 
call centers; and wind energy producers. 
Businesses in an EZ prior to zone 
designation must increase their average 
annual number of full -time employees by 
at least 10% and maintain that level for 
years 2 and 3 and then increase the 
average annual number of full -time 
employees by at least 15% annually in 
years 4 to 7. Qualified new businesses 
established in a zone after zone 
designation must increase their average 
number of full -time employees by at 
least 10% b y the first year and maintain 
that level through years 2 through  7. This program provides the following state 
tax benefits for up to seven consecutive 
years: -100% exemption from the 
General Excise Tax (GET) every year. 
(The GET exemption applies only to g ross 
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 dow n 
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  
Hawaii  Renewable 
Fuels 
Production Tax 
Credit (RFPTC)  HRS §235 -
110.32  Tax credit  Qualifying taxpayers who produce a 
minimum of 2.5 billion British thermal 
units (Btu) of renewable fuels per year.  The RFPTC provides a tax credit for 
qualifying taxpayers in the amount 
of $.20 per 76,000 Btu of renewable 
fuels produced, with an overall annual 
tax credit cap of $3.0 million per 
taxpayer and/or in aggregate.  Ongoing    
  G/SCM/N/401/USA  
 
- 141 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Hawaii  Renewable 
Energy 
Technologies 
Income Tax 
Credit (RETITC)  Department of 
Taxation HRS 
§235-12.5. 
Initially passed 
in 2003 and 
amended in 
2004, 2006, 
2007, 2008 
and 2009  Tax Credit  Corporate taxpayers who install and 
place in service in the State of Hawaii a 
qualifying renewable energy technology 
system are eligible. Renewable energy 
technology system is defined as a new 
system that captures and converts a 
renewable source of energy, such as 
solar or wind energy, into: (1) a usable 
source of thermal or mechanical energy;  
(2) electricity; or (3) fuel.  The RETITC is subject to the following 
cap amounts:  
1. For solar energy system that uses 
energy from the sun to heat water: 
$250,000 per system for commercial  
property;  
2. For all other solar energy systems: 
$500,000 per system for commercial 
property;  and 
For all wind -powered energy systems: 
$500,000 per system for commer cial 
property.  Ongoing  
Hawaii  Royalties Tax 
Exemption  Department of 
Taxation. HRS 
§ 235 -7.3. Tax 
exemption  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  Fuel Tax Credit 
for Commercial 
Fishers  Department of 
Taxation. HRS 
§ 235 -110.6.  Refundable 
Tax cred it 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 principal 
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.  Ongoing  
Idaho  Tax 
Reimbursem ent 
Incentive  State of Idaho -
Commerce 
Department  Reimbursable 
tax credit  Businesses that create a minimum 
number of full -time jobs. Minimum job 
creation is defined as 20 in rural 
communities and 50 in urban 
communities, and the jobs shall have an 
average annual wage equal to or above 
the county average annual wage.  Businesses that create a minimum 
number of full -time jobs are eligible to 
receive a refund of up to 30% of their 
income, sales, and payroll taxes for up to 
15 years. Minimum job creation  is 
defined as 20 in rural communities and 
50 in urban communities, and the jobs 
shall have an average annual wage equal 
to or above the county average annual 
wage.  Ongoing    
  G/SCM/N/401/USA  
 
- 142 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Idaho  Idaho 
Workforce 
Training 
Reimbursement  Workforce 
Development 
Council  Grant  The business must have a starting wage 
of $12 an hour or more for the new 
positions being created or positions being 
retained. The company must provide 
employer -assisted medical benefits. The 
company must be increasing its current 
workforce and/or re training existing 
workers with skills necessary for specific 
economic opportunities and industrial 
expansion initiatives.  The award is determined after a business 
is approved.  Ongoing  
Idaho  Tax 
Reimbursement 
Incentive (TRI)  Idaho Economic 
Advisory 
Council and 
Idaho 
Department of 
Commerce  Tax credit  Businesses that create a minimum 
number of full -time jobs are eligible to 
receive a refund of up to 30% of their 
income, sales, and payroll taxes for up to 
15 years. Minimum job creation is 
defined as 20 in rural communities and 
50 in urban communities, and the jobs 
shall have an average annual wage equal 
to or above the county average annual  
wage.  The program provides a tax credit of up 
to 30% for up to 15 years. 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  
Illinois  Biogas and 
Biomass to 
Energy Grant 
Program  Department of 
Commerce and 
Economic 
Opportunity 
Renewable 
Energy 
Resources 
Program Grants  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 biomass to 
energy feasibility studies is $2,500. The 
maximum grant amount for biogas to 
energy systems is $225,000 and the 
maximum grant for biomass to energy 
systems is  $500,000.  Ongoing  
Illinois  Coal 
Competitive -
ness Program  Department of 
Commerce and 
Economic 
Opportunity 
(DCEO)  Grants  Recipients include any entity which is: 
1) engaged in coal production, 
preparation, transportation or utilization 
in Illinois; or 2) legally affiliated with 
such an entity. 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 mill ion from the Coal 
Technology Development Assistance 
Fund is appropriated annually for the 
program. Grants are typically between 
$50,000 and $1,500,000, and typically 
provide up to 20 % 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/401/USA  
 
- 143 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Illinois  Coal 
Demonstration 
Program  Department of 
Commerce and 
Economic 
Opportunity 
(DCEO)  Grants  Any entity may apply. Funds are 
intended for capital projects located in 
Illinois that have significant economic 
benefits for the state. Projects typically 
require a host site, power purchase 
agreements, private and public 
cost-sharing partners, etc., prior to 
proposal consideration. A p roject - 
specific appropriation must be made and 
projects are subject to final 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 s elected 
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 
Development 
Program  Department of 
Commerce and 
Economic 
Opportunity 
(Technical 
oversight by 
the Illinois 
Clean Coal 
Institute)  Grants  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. 
Typically, the development proposal is 
submitted by an organization with special 
commercial technical expertise in the 
area proposed.  The program provides a 50/50 match 
with private industry dollars to support 
market -driven needs of the industry. 
Grants are  typically $250,000 to 
$600,000. Grant  periods are limited to 
24 months. The fund receives 1/64th of 
the revenues collected by the Public 
Utility Tax. To date, more than 
$14.7  million has been awarded to 
67 projects.  Ongoing  
Illinois  Coal Research 
Program  Department of 
Commerce and 
Economic 
Opportunity 
(technical 
oversight of the 
Illinois Clean 
Coal Institute)  Grants  Any entity may apply. Preference is given 
to Illinois applicants. Likely recipients are 
universities and research institutions 
engaged in coal research activities 
related to carbo n management, 
advanced coal mining technologies, 
power generation, plant efficiencies, etc.  This program has provided grants 
totaling more than $71.5 million in state, 
federal and private industry funds to 
more than 15 universities and other 
research institutions engaged in coal 
research activities focusing on carbon 
management, advanced coal mining 
technologies, power generation and plant 
efficiencies, coal gasification, flue gas 
cleaning, carbon management and coal 
chemistry. 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    
  G/SCM/N/401/USA  
 
- 144 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Illinois  Coal Revival 
Program  Department of 
Commerce and 
Economic 
Opportunity. 
Illinois 
Resource 
Development 
and Energy 
Security Act 
(Public Act 
92-0012)  Grants  Recipients include businesses proposing 
to construct a new electric generating 
facility or expand an existing electric 
generating facility, including 
transmission lines and associated 
equipment to provide baseload electric 
power or to construct a coal gasification 
facility. The project must: 1) have an 
aggregate nameplate generating 
capacity of 400 megawatts or more for 
all units at one site, will use coal or gases 
derived from coal as its primary fuel 
source at the proposed facility, and will 
support the creation of at least 150 new 
Illinois coal - mining jobs, or 2) use co al 
gasification or IGCC to generate chemical 
feedstocks, transportation fuels or  
electricity.  The DCEO is authorized to expend 
$500 million in Coal and Energy 
Development Bond Funds to promote the 
development of new, coal - fired electric 
generation capacit y 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 t o the present value 
of future sales taxes paid for coal over a 
25-year period, up to a maximum 
amount of $100 million.  Ongoing  
Illinois  Community 
Uplift Program  Illinois State 
Treasurer  Loans  Qualified applicants must have a 
maximum asset size of $350 million at 
time of deposit (though asset limits can 
be waived for single financial institutions 
located in a town or city); one branch 
must be located in an Illinois Enterprise 
Zone, an Opportunity Zone, or 
Low-Income Community; a CRA rating of 
"Outstandin g" or "Satisfactory" (credit 
unions exempt); and an IDC rating 
greater than 75 (exceptions  apply).  The Community Uplift Program provides 
financial institutions in development 
zones with low -rate state investment 
capital to lend at a lower rate in 
disadvantaged communities in support of 
business creation and expansion and job 
growth.  Ongoing    
  G/SCM/N/401/USA  
 
- 145 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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  Recipients are companies that attest to 
the fact of competition with a competing 
state, and agree to make an investment 
of at least $5 million in capital 
improvements in the state and create a 
minimum of 25 new full time jobs in 
Illinois. For a company with 100 or fewer 
employees, the company must agree to 
make a capital investment of $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 hi red 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 
refundable), the credit can be carried 
forward for up to five years. Tax credits 
issued in 2015 were approximately  
$215,118,188.  Ongoing  
Illinois  Enterprise Zone 
Participation 
Loan Program 
(EZ/PLP)  Department of 
Commerce and 
Economic 
Opportunity  Loans  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 mo re attractive loan rate than a 
conventional PLP. The participation 
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 comparable  with 
U.S. Treasury notes plus 0 -1%. Ongoing    
  G/SCM/N/401/USA  
 
- 146 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Illinois  Enterprise Zone 
Program  Department of 
Commerce and 
Economic 
Opportunity, 
Illinois 
Enterprise Zone 
Act Tax 
incentives  Recipients are businesses located 
(or those that choose to locate) in an 
Enterprise Zone  Benefits include: an exemption on the 
retailers' occupation 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 z one 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 
expenditures for this program in fiscal 
year 2014 were approximately  
$98,256,000.  Ongoing  
Illinois  High Impact 
Business 
Designation  Department of 
Commerce and 
Econo mic 
Opportunity  Tax 
incentives  The project must involve a minimum of a 
$12 million investment causing the 
creation of 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  
Illinois  Illinois Biofuels 
Research, 
Development & 
Demonstration 
Program  Department of 
Commerce and 
Economic 
Opportunity 
(415 ILCS 
120/25, 
Public  Act 
93-15) Grants  Eligible applicants are "units of  state and 
local government, associations, public 
and private schools, colleges and 
universities, research organizations, 
not-for-profit organizations, 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 least 30 million gallons per year.  The maximum grant award for the 
construction of a new biofuels production 
facility is $5.5 million. The total grant 
award cannot exceed 10 % of the total 
construction costs of the facility, or 
$0.10  per gallon of the new production. 
The Biofuels Business Planning 
Grants  program provides planning grants 
of up to $25,000 . For demonstration 
projects, the maximum grant award that 
may be requested for each eligible 
project category is $225,000.  Ongoing    
  G/SCM/N/401/USA  
 
- 147 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Illinois  Illinois 
Brownfields 
Redevelopment 
Program  Illinois 
Environmental 
Protection 
Agency  Loans  The maximum term of the loan is 
5 years; the fixed loan rate is a simple 
annual rate at 1/2 the market interest 
rate, but not less than 2.5 %. Loans can be up to: $120,000 maximum 
for site investigation per site, 
$500,000  maximum for any single loan 
application, and $1,000,000  maximum 
for any single project.  Ongoing  
Illinois  Illinois Film 
Production Tax 
Credit  Illinois 
Department of 
Commerce and 
Economic 
Opportunity  Tax credit  The film industry is the recipient.  The amount of tax credits are as follows: 
For an accredited production 
commencing on or after May 1, 2006, the 
amount is equal to: (i) 20% of the Illinois 
production spending for the taxable year; 
plus (ii)  15% of the Illinois labor 
expenditures generated by the 
employment of residents of geographic 
areas of high poverty or high 
unemployment. For an accredited 
production commencing on or after 
January 1, 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 
generate d by the employment of 
residents of geographic areas of high 
poverty or high unemployment. 
One hundred and ninety -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  Loans 
Intermediary 
Re Lending 
Program  Recipients are industrial businesses 
located in rural communities with a 
population of less than 25,000. The 
business must demonstrate the creation 
or retentio n 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  Illinois 
Renewable 
Fuels 
Development 
Program  Department of 
Commerce and 
Economic 
Opportunity 
(HB46 - 20 
ILCS 689)  Grant  Recipients are plants with a production 
capacity of 30 million gallons.  This program provides grants of up to 
$15 million annually.  Ongoing    
  G/SCM/N/401/USA  
 
- 148 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Illinois  Large Business 
Development 
Program  Illinois 
Department of 
Commerce and 
Economic 
Opportunity  Grant  Recipients are large businesses with 
500 or more employees. Funds can be 
used for bondable business activities, 
including financing the purchase of land 
or buildings, building construction or 
renovation, and certain types of 
machinery and equipment.  Amounts vary and are determined by the 
amount of investment and job creation, 
or retention involved.  Ongoing  
Illinois  Renewable 
Energy 
Resources 
Biogas and 
Biomass to 
Energy Grant 
Program  Illinois 
Department of 
Commerce and 
Economic 
Opportunity  Grant  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  Renewable 
Energy 
Resources 
Development of 
Wind Energy 
Project  Illinois  
Department of 
Commerce and 
Economic 
Opportunity  Grant  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 progra m provides a maximum grant 
of $25,000 per project.  Ongoing  
Illinois  Renewable 
Fuels 
Development 
Program 
(RFDP)  The RFDP was 
established in 
June of 2003 
by Public Act 
93-15 Grant  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    
  G/SCM/N/401/USA  
 
- 149 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Illinois  River Edge 
Redevelopment 
Zone Department of 
Commerce and 
Economic 
Opportunity, 
The River Edge 
Redevelopment 
Zone (RERZ) 
Act Tax 
incentives, 
such as 
sales tax 
exemptions 
and 
property  tax 
abatement  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 July 1, 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 must 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 Incom e 
Deduction, Interest Income Deduction, 
Building Materials Sales Tax Exemption, 
and Property Tax  Abatement.  Ongoing  
Illinois  Rural 
Development 
Loan Program  Illinois Finance 
Authority  Loan Applicant must be developing a business 
facility in a rural community with a 
population of less than 25,000 people 
and demonstrate the ability to repay the 
loan and create/ retain jobs in the 
community.  This program provides finance up to 75% 
of project cost with bank lending in the 
project of 25%. The maximum loan  
amount is $250,000. The interest rate is 
fixed and set at 50 basis points below the 
Wall Street Journal prime at date of 
closing (minimum interest rate no lower 
than 2% and maximum interest rate no 
higher than 6%).  Ongoing  
Illinois  Rural Micro -
Business 
Participation 
Loan Program  Illinois 
Department of 
Commerce and 
Economic 
Opportunity  Loan Recipients are rural businesses that 
employ five or fewer full time employees, 
and is based on the production, 
processing, marketing of agricultural 
products, forest products, cottage and 
craft products.  This program provides loans for up to 
50% of the project.  Ongoing    
  G/SCM/N/401/USA  
 
- 150 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Illinois  Sales Tax 
Incentives  Department of 
Commerce and 
Economic 
Opportunity  Tax 
exemption  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 Recipients are located in deterior ated 
areas with declining tax bases.  The benefit amounts vary. TIF districts 
have a lifetime of 23 years.  Ongoing  
Illinois  Used Tire 
Recovery 
Program  Illinois 
Department of 
Commerce and 
Economic 
Opportunity  Loans and 
grants  The Illinois Used Tire Recovery Program 
awards grants and low interest loans to 
expand existing used tire processing 
facilities in the State and to promote 
beneficial end uses of tires.   Grants and loans are available for 
manufacturing/processing projects up to 
$500,000; grants for procurement or 
demonstration projects and 
research/development are available up 
to $200,000; and, grants for marketing 
are available up to $75,000.  Ongoing  
Indiana  Ad hoc 
incentive 
package  Spencer County  Tax 
abatement  The recipient is a company in the steel 
industry.  This program provided up to $59 million 
in tax abatements.  Ongoing  
Indiana  Hotel Lodging 
Tax Exemption  Board of 
Managers  Tax 
exemption  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 Indiana Economic Development 
Corporation may designate an area as a 
certified technology park if certain 
criteria are met, including a firm 
commitment from at least one business 
engaged in a high technology activity 
creating a significant number of jobs. 
"High technology activity" includes 
advanced vehicles technology, which is 
any technology that involves electric 
vehicles, hybrid electric vehicles, or 
alternative fuel v ehicles, 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  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 provid es in varying 
amounts: employee tax deductions; 
employment expense credits; loan 
interest credits; investment cost credits.  Ongoing    
  G/SCM/N/401/USA  
 
- 151 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Indiana  Loan Guaranty 
Programs  Indiana 
Economic 
Development 
Corporation 
(IEDC)  Loan 
guarantee  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. L imited 
working -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  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  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  
Indiana  Tax 
Incremental 
Financing (TIF) 
District Funds  City of South 
Bend TIF funds  The program is used for projects in 
Redevelopment and Economic 
Development Areas.  The amounts vary.  Ongoing    
  G/SCM/N/401/USA  
 
- 152 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Indiana  Skills 
Enhancement 
Fund Indiana 
Economic 
Development 
Corporation 
(IEDC)  Grant  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 after it has met the 
basic requirements as follows:  
- Training cost is used to support new 
capital investment in Indiana  
- Training cost is used to support the 
retention or creation of full -time, 
permanent jobs for Indiana residents at 
the project location  
- Training cost is eligible, supports the 
purpose of the fund, and meets all 
requirements as set forth in I.C. 5 -28-7 For active contracts since 
January  1, 2005, $112,925,791 in SEF 
training funds have been awarded, of 
which $57,394,969 has been paid.  Ongoing    
  G/SCM/N/401/USA  
 
- 153 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Indiana  Headquarters 
Relocation 
Credit  Indiana 
Economic 
Development 
Corporation 
(IEDC)  Tax credit  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 c riteria: 
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. Headquar ters 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 
busine ss; a research and development 
center of an eligible business. An eligible 
business is one that: (1) is engaged in 
either interstate or intrastate commerce; 
(2) maintains a corporate headquarters 
at a location outside Indiana; (3) has not 
previously mainta ined 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 corpora te headquarters to Indiana; 
and, (6) the Company must employ at 
least 75 employees in Indiana.  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 app lies 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    
  G/SCM/N/401/USA  
 
- 154 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Indiana  Hoosier 
Business 
Investment Tax 
Credit  Indiana 
Economic 
Development 
Corporation 
(IEDC)  Tax credit  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 oppo rtunities for employment 
and strengthening the economy of 
Indiana  
--Receiving the tax credit is a major 
factor in the applicant's decision to go 
forward with the project and not 
receiving the tax credit will result in the 
applicant not creating new jobs in  
Indiana  
--Political subdivisions/municipalities 
affected by the 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. The tax credit is up to 10% of qualified 
investment over a timeframe as 
determined by IEDC under statutory 
guidelines.  Ongoing    
  G/SCM/N/401/USA  
 
- 155 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Indiana  Twenty -First 
Century 
Research and 
Technology 
Fund (21F)  Indiana 
Economic  
Development 
Corporation 
(IEDC)  Grants  The goal is to work with early revenue 
generating companies to solve product 
demonstration and penetration issues in 
order to accelerate company growth, 
milestone achievement and job creation.  
All investments are initially made in 
convertible debt with finaliz ation in 
convertible debt or equity instruments. 
Investment Criteria for the 21st Century 
Fund Include:  
-- For-profit entity headquartered in 
Indiana  
-- Addressable market size over $1 billion  
-- Clear & sustainable competitive 
advantages such as technical  superiority  
-- Disruptive business models: while no 
technology invention is required, 
application of technology is usually 
desired to achieve such disruptive 
models  
-- Coachable management team with 
strong commitment and execution 
capabilities  
-- Willingn ess to work with Elevate 
Venture's Entrepreneurs -in- Residence 
("EIR") toward tangible  goals  
-- Achievable growth & exit strategies  
-- New Technology  Amounts vary, but maximum investment 
by the Fund is $2 million per company.  Ongoing    
  G/SCM/N/401/USA  
 
- 156 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Indiana  Patent Income 
Exemption  Indiana 
Department of 
Revenue  Tax credit  The Tax Exemption for Patent -derived 
Income defines qualified patents to 
include only utility patents and plant 
patents. The total amount of exemptions 
claimed by a taxpayer in a taxable year 
may no t 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 c orporation with 
not more than 500 employees including 
employees in the individual's or 
corporation's affiliates or is a 
nonprofit  organization or corporation. 
The Tax  Exemption for Patent -Derived  
Income is established by IC 6 -3-2-21.7.  The total amount of exemptions claimed 
by a taxpayer in a taxable year may not 
exceed $5 million.  Ongoing    
  G/SCM/N/401/USA  
 
- 157 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Indiana  Venture Capital 
Investment Tax 
Credit  Indiana 
Economic  
Development 
Corporation 
(IEDC)  Tax credit  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 avail able 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 amount of  
credit exceeds the taxpayer's state tax 
liability for that taxable year, the tax 
payer may carry over the excess credit 
for a period not to exceed the taxpayer's 
following five taxable years. A taxpayer 
is not entitled to a carry back or a refund 
of any u nused credit  amount.  Ongoing  
Iowa Innovation 
Continuum 
Programs  Iowa Economic 
Development 
Authority 
(IEDA). The 
statutory basis 
is at Iowa 
Code 15. 411. 
The relevant 
administrative 
rules are at 
261 Iowa 
Administrative 
Code 105 and 
261 IAC 108.  Grants and 
loans 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.  
Applican ts 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 
terms of marketability, return on 
investment, and economic developm ent 
impact.  Maximum award is $125,000, most often 
in the form of loan or royalty agreement.  Ongoing    
  G/SCM/N/401/USA  
 
- 158 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Iowa Alternative 
Energy 
Revolving Loan 
Program  Iowa Energy 
Center 
(Section 
476.46 Code of 
Iowa). housed 
within the Iowa 
Economic 
Development 
Authority  
(IEDA). 
See also 
261 Iowa 
Administrative 
Code 405.  Loan Recipients are alternative energy 
production facilities and small hydro 
facilities, both defined at 
Iowa Code 476.42.  The program offers zero -percent interest 
loans for the construction of alternate 
energy production facilities or small 
hydro facilities as defined in Iowa Code 
section 476.42. Maximum amount is 
$1 million. Since 2017, loans are made 
entirely by the Iowa Energy Center 
rather than with a participating private 
lender.  Ongoing. No new loans 
may be approved after 
7/1/21.  
Iowa Innovation 
Fund Tax Credit  Section 15E.52, 
Code of Iowa 
(program 
description); 
Section 
422.11Y, 
Code of Iowa 
(individual 
income tax); 
Section 
422.33  (13), 
Code of Iowa 
(corporation 
income tax);  
Section 
422.60  (13), 
Code of Iowa 
(franchise tax); 
Section 
432.12M, 
Code of Iowa 
(insurance 
premium tax); 
Section 
533.329 (2)(1), 
Code of Iowa Tax credit  Innovative businesses include, but are 
not limited to, businesses engaged in 
advanced man ufacturing, biosciences 
and information technology.  Investors receive tax credits equal 
to 25% of the investor's equity 
investment in an Innovation Fund.  Ongoing    
  G/SCM/N/401/USA  
 
- 159 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Iowa Renewable 
Energy Tax 
Credit  Section 476C, 
Code of Iowa 
(program 
description); 
Section 476.48, 
Code of Iowa 
(small wind 
innovation zone 
program); 
Section 
422.11J, 
Code of Iowa 
(individual 
income tax); 
Section  
422.33 (16), 
Code of Iowa 
corporation 
income tax); 
Section  
422.60 (8), 
Code of Iowa 
(franchise tax); 
Section 
432.12E, 
Code of Iowa 
(insurance 
premium tax); 
Section  
423.4 (4), 
Code of Iowa 
(consumer's 
use tax); 
Section 
437A.17B, 
Code of Iowa 
(replacement 
tax) Iowa 
Department of 
Revenue.  Tax credit  Recipients include a producer or 
purchaser of energy from an eligible 
renewable energy facility approved by 
the Iowa Utilities Board. A 
power -purchase agreement is signed 
between the purchaser and producer 
which sets forth which party will receive 
the tax credit.  Participants in the program receive 
Renewable Ener gy Tax Credits equal 
to $0.015 per kilowatt -hour of electricity, 
or $4.50 per million British thermal units 
of heat for a commercial purpose, 
or $4.50  per million British thermal units 
of methane gas or other biogas used to 
generate electricity, or $1.44 p er one 
thousand standard cubic feet of 
hydrogen fuel generated by and 
purchased from an eligible renewable 
energy facility. The credit may be 
claimed against corporate income, 
individual income, franchise, insurance 
premium, sales and use, and 
replacement taxes.  Ongoing. (Limited to 
facilities placed in service 
between 
7/1/05  and 1/1/18.)    
  G/SCM/N/401/USA  
 
- 160 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Iowa Iowa Solar 
Energy System 
Tax Credit  Iowa 
Department of 
Revenue. Iowa 
Code 422.11L. 
Iowa 
Department of 
Revenue.  Tax credit  Recipients are qualifying installations of 
solar energy infrastructure.  The tax credit for installations that occur 
after January 1, 2016 is equal to 50% of 
the federal credit, up to $20,000.  Ongoing  
Iowa Wind Energy 
Production Tax 
Credit  Section 476B, 
Code of Iowa 
(program 
descri ption); 
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  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 July 1, 2005, but before 
July 1, 2012, and is appr oved 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 t he facility.  Ongoing  
Iowa Renewable 
Chemical 
Production Tax 
Credit  Iowa Economic 
Development 
Authority 
(IEDA). See 
IAC 261.81.  Tax credit  Companies physically located in Iowa 
producing one of 30 high value chemicals 
derived from biomass feedstocks.  Amounts based on weight. Annual limits 
of $1 million for startups and $500,000 
for established businesses. See: 
https:// www.iowaeda.com/innovate/ren
ewable -chemical -production - tax-credit/  Ongoing.    
  G/SCM/N/401/USA  
 
- 161 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Iowa Butchery 
Innovation And 
Revitalization 
Program  Iowa Economic 
Development 
Authority 
(IEDA)  Grants  Licensed meat processing businesses.  Based on project costs, not to exceed 
$100,000.  Ongoing  
Kansas  Aviation Tax 
Credits – 
Employer 
Hiring Incentive  Kansas 
Department of 
Commerce  Tax Credit  Recipients are aviation sector businesses 
hiring eligible employees.  Employers may receive a non -refundable 
tax credit for 10% of the compen sation 
paid to each new qualified employee 
(limit of $15,000 per year, per employee) 
in each of the first five years of 
employment.  Ongoing, available for 
qualifying new employees 
hired between 2022 -2026.  
Kansas  Alternative fuel 
tax credit  Kansas 
Department of 
Revenue  Tax credit  Corporations that own and operate a 
qualified alternative -fueled motor vehicle 
licensed in the State of Kansas or who 
makes an expenditure for a qualified 
alternative -fuel fueling station during the 
tax year qualifies for a n income tax 
credit.  Amount varies depending on the year of 
the vehicle and size.  Ongoing  
Kansas  Abandoned 
Well Plugging 
Credit  Kansas 
Department of 
Revenue  Tax Credit  Recipients are corporations making 
expenditures for plugging any 
abandoned oil or gas w ell. The credit is 50% of the expenditures for 
plugging the oil or gas well.  Ongoing  
Kentucky  High-tech Pool 
Funding 
Resources  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA)  Grants  Recipients are eligible Kentucky 
companies.  Up to $250,000.  Ongoing  
Kentucky  Kentucky Film 
Incentive  Kentucky Film 
Office KRS 
148.850 -860 Tax incentive  Recipients include qualifying film and 
television show producers.  Tax incentive.  Ongoing    
  G/SCM/N/401/USA  
 
- 162 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Kentucky  Industrial 
Revenue Bonds  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA)  Tax 
Abatement  Recipients are eligible Kentucky 
companies. The following eligibility 
criteria 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 maintained and the 
employee benefits to be offered by the 
company requesting the issuance of the 
industrial re venue 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) The 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 project is a 
relocation of an existing Kentucky 
business; (7) The new tax revenues 
which the com pany 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 approximate 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.  Amounts vary.  Ongoing    
  G/SCM/N/401/USA  
 
- 163 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Kentucky  Commonwealth 
Seed Capital 
LLC (CSC)  Kentucky 
Economic 
Development 
Partnership , 
Commonwealth 
Seed Capital 
Management 
Committee  Equity 
investment or 
convertible 
debt 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.  Ongoing  
Kentucky  Major Recycling 
Project 
Tax Credit 
(KRS 141.390)  Kentucky 
Department of 
Agriculture  Tax credit  Recipients are "major recycling projects" 
where the taxpayer:  
1) inves ts 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 amou nt 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) $2,500,000, whichever is 
less. Ongoing  
Kentucky  Recycling 
Equipment 
Credit  Kentucky 
Department of 
Agriculture  Tax credit  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 
postconsumer 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. T he 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  Grants  Kentucky high -tech small businesses 
engaged in research and development 
for innovations with potential for 
commercialization.  Match, on a competitive basis, phase 1 
and phase 2 federal awards received by 
Kentucky high -tech small businesses.  Ongoing  
Kentucky  Kentucky Jobs 
Retention Act 
(KJRA)  Kentucky 
Economic 
Development 
Finance 
Authority KRS 
154.25 -010 et 
seq. Tax 
incentives  Recipients are existing automotive, 
automotive parts, household appliance, 
and household appliance 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   
  G/SCM/N/401/USA  
 
- 164 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Kentucky  The Kentucky 
Reinvestment 
Act (KRA)  Kentucky 
Economic 
Development 
Finance 
Authority (KRS 
154.34 -010 
et seq.) Tax credit  Recipients include any business engaged 
in manufacturing at a facility located and 
operating within the Commonwealth on a 
permanent basis for a reasonable period 
of time preceding the request for 
approval. The minimum investment for 
eligibility is $2.5  million.  KRA recipients are eligible to receive up 
to a 100 % credit against the Kentucky 
income tax liabili ty generated by the 
project.  Ongoing  
Kentucky  Incentives for 
Energy 
Independence 
Act (IEIA) (as 
of 7/1/2021, 
this program is 
called the 
"Incentives for 
Energy -Related 
Business Act")  Kentucky 
Economic 
Development 
Finance 
Authority (KRS 
154.27 -010 
et seq.) Tax rebate 
and other tax 
incentives  Recipients include gasification, 
alternative energy, or renewable energy 
facilities including natural gas. The 
program requires a capital investment of 
at least $25 million for an alternative fuel 
facility using biomass,  or an investment 
of at least $100 million for an alternative 
fuel facility using coal, as its primary 
feedstock. A capital investment of at 
least $1  million is required for a 
renewable power facility that meets 
minimum electric output standards 
based upon  the power source. As of 
7/1/2021, recipients include facilities 
where the mining of cryptocurrency 
occurs, with a minimum $1 million capital  
investment.  Negotiated incentives cannot exceed 
50% of the capital expenditures. The 
program provides reimbursemen t of 
sales and use taxes paid on tangible 
personal property; an income tax credit; 
and, wage assessment incentives up to 
4% of gross wages of each employee 
whose job was created as part of the 
project.  Ongoing. This program 
sunset in 2019, but 
restarts as the "Incentives 
for Energy -Related 
Business Act" in 
July 2021.  
Kentucky  Kentucky Rural 
Innovation 
Program  Kentucky 
Economic 
Development 
Finance 
Authority, 
Office of 
Entrepreneur -
ship and Small 
Business 
Innovation 
(KRS 164.6027 
et seq.)  Seed stage 
capital grants 
and 
investments  Recipients include small, innovative 
companies in the fields of bioscience, 
environmental and energy technologies, 
health and human development, 
information technology and 
communications, and materials science 
and advanced manufacturing located in 
rural areas of the  state.  The program provides up to $30,000 in 
grants, and up to $100,000 in 
investments.  Ongoing. As of 7/1/2021, 
the Rural Innovation 
Program will be 
suspended and all funds 
will be transferred to the 
Kentucky Enterprise Fund.    
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- 165 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Kentucky  Kentucky 
Enterprise Fund  Kentucky 
Economic 
Development 
Finance 
Authority, 
Office of 
Entrepreneur -
ship and Small 
Business 
Innovation 
(KRS 164.6019 
et seq.)  Seed stage 
capital grants 
and 
investments  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. As of 
7/1/2021, 20% of annual funding  will be 
allocated for companies located in 
enhanced incentive counties (see 
KRS 154.21 -010) and 20% of funding 
will be allocated for companies located in 
Opportunity Zones.  The program provides up to $30,000 in 
grants, and up to $750,000 in 
investments. A s of 7/1/2021, no 
company can receive more than 
$500,000 in investments.  Ongoing  
Kentucky  Kentucky 
Business 
Investment 
(KBI)  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA)  Wage 
assessments 
and tax 
credits  Recipients are eligible Kentucky 
companies engaged in manufacturing, 
non-retail service or technology 
activities, agribusiness, headquarters 
operations, alternative fuel, gasification, 
energy -efficient alternative fuels, 
renewable energy production, or carbon 
dioxide transmission pipeline s. The amounts vary.  Ongoing  
Kentucky  Kentucky 
Industrial 
Revitalization 
Act (KIRA)  Kentucky 
Department of 
Agriculture  Income tax 
credits, 
Kentucky 
Corporation 
License Fee 
credits, 
and job 
assessment 
fees Investments in the rehabilitation of 
manufacturing or agribusiness 
operations that are in imminent danger 
of permanently closing or that have 
closed temporarily may qualify for tax 
incentives, where 25 jobs are created or 
maintained. Investments in the 
rehabilitation of coal mining and 
proces sing facilities that have closed, 
been temporarily suspended, or severely 
reduced that employ, or intend to 
employ, a minimum of 500 persons and 
have a raw production of at least three 
million tons from the economic 
revitalization project facility may qual ify 
for tax incentives.  The program provides income tax 
credits, Kentucky Corporation License 
Fee credits, and job assessment fees for 
up to ten (10) years limited to 
seventy -five percent (75%) of the costs 
of the rehabilitation or construction of 
building s 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 percent 
(5%) of the gross wages of each 
employee subject to Kentucky individual 
income ta x whose job is preserved or 
created by the approved project. State 
participation is limited to four percent 
(4%), with local participation limited to 
one percent  (1%).  Ongoing    
  G/SCM/N/401/USA  
 
- 166 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Kentucky  Kentucky Rural 
Economic 
Development 
Act (KREDA)  Kentucky 
Department of 
Agriculture  Tax 
incentives  Recipients include new and expanding 
manufacturing projects that create at 
least 15 new full -time jobs in certain 
Kentucky counties. Companies must 
make a capital investment of at least 
$100,000 in land, buildings, fixtures, and 
equipment. The project's real estate 
must be acquired by the approved 
company through either the acquisition 
of title or through a capital lease.  Projects approved under KREDA may 
receive state income tax credits and a 
waiver of a job develop ment 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 fifteen years.  Ongoing  
Kentucky  Kentucky 
Enterprise 
Initiative Act 
(KEIA)  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA)  Sales tax 
refunds  Recipients are eligible Kentucky 
companies engaged in Manufacturing, 
non-retail service or technology 
activities, agribusiness, headquarters 
operations, tourism operations, 
alternative fuel, gasification, 
energy -efficient alternative fuels, 
renewable energy production, or carbon 
dioxide transmission pipelines in 
Kentucky.  Amounts vary.  Ongoing  
Kentucky  Corporate 
Income Tax 
Credit for Use 
of Kentucky 
Coal Kentucky 
Department of 
Revenue  Corporation 
income and 
limited 
liability entity 
tax credit  Recipients are corporations using coal for 
industrial heating or processing.  A credit against the corporation income 
tax and the limited liability entity tax is 
authorized for  4.5% of the purchase 
price of the coal subject to Kentucky's 
coal tax that is used for generating steam 
or hot water or materials processing or 
providing for direct heat for industrial 
processes. The tax credit is 
nonrefundable and cannot be carried 
forwa rd. Ongoing  
Kentucky  Cellulosic 
Ethanol Tax 
Credit  Kentucky 
Department of 
Revenue (KRS 
141.4244)  State income 
tax and 
limited 
liability entity 
tax credit  Recipients are producers of cellulosic 
ethanol.  A tax credit against income tax and the 
limited liability entity tax is allowed to 
producers of cellulosic ethanol. The credit 
rate is $1 per cellulosic ethanol gallon 
produced subject to an annual cap equal 
to $5 million in the aggregate. However, 
this cap can be modified if there is a cap 
transfer from the ethanol tax credit 
program. The tax credit is nonrefundable 
and cannot be carried forward.  Ongoing    
  G/SCM/N/401/USA  
 
- 167 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Kentucky  Biodiesel Fuel 
Tax Credit  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) 
(KRS 141.423)  State income 
tax and 
limited 
liabilit y entity 
tax credit  Recipients are biodiesel producers, 
biodiesel blenders, and renewable diesel 
producers.  A tax credit against income tax and the 
limited liability entity tax is allowed to 
biodiesel producers, biodiesel blenders, 
or renewable diesel prod ucers. The tax 
credit is $1 per biodiesel gallon produced 
by a biodiesel producer; $1 per gallon of 
biodiesel used in the blending process by 
a biodiesel blender with a blend of at 
least 2%; and $1 per gallon of renewable 
diesel produced by a renewable die sel 
producer. The tax credit is subject to an 
annual cap equal to $10 million in the 
aggregate. The tax credit is 
nonrefundable and cannot be carried 
forward.  Ongoing  
Kentucky  Kentucky Clean 
Coal Incentive  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) 
(KRS 141.428)  State income 
tax, limited 
liability entity 
tax and 
public service 
corporation 
property tax 
credit.  Recipients are electric power 
companies  subject to the public 
service  corporation property tax and 
certified as clean coal fa cilities, or 
any taxpayer that owns or operates a 
clean coal facility and purchases eligible 
coal that is used by the taxpayer in a 
certified clean coal facility. The parent 
corporation of these taxpayers can also 
be recipients if the subsidiaries are 
wholly owned.  The amount of the credit is $2.00 per ton 
of eligible coal purchased that is used to 
generate electric power at a certified 
clean coal facility. The tax credit is 
nonrefundable and cannot be carried 
forward.  Ongoing  
Kentucky  Kentucky 
Ethanol Tax 
Credit  Kentucky 
Department of 
Revenue (KRS 
141.4242)  State income 
tax and 
limited 
liability entity 
tax credit  Recipients are producers of ethanol.  The amount of the tax credit is $1 per 
gallon of ethanol produced. The tax 
credit is subject to an annual cap equal 
to $5,000,000 in the aggregate. 
However, this cap can be modified if 
there is a cap transfer from the cellulosic 
ethanol tax credit program. The tax 
credit is nonrefundable and cannot be 
carried  forward.  Ongoing  
Kentucky  Bluegrass State 
Skills 
Corporation 
(BSSC) 
Grant -in Aid 
Program (GIA)  Bluegrass 
State Skills 
Corporation 
(BSSC)  Grant  Recipients are eligible Kentucky 
companies engaged in manufacturing, 
agribusiness, non -retail service or 
technology, national or regional 
headquarters, or healthcare.  Up to $75,000 per year  Ongoing    
  G/SCM/N/401/USA  
 
- 168 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Kentucky  Skills Training 
Investment 
Tax Credit 
(STIC)  Bluegrass State 
Skills 
Corporation 
(BSSC)  Tax Credit  Recipients are eligible Kentucky 
companies engaged in manufacturing, 
agribusiness, non -retail service or 
technology, national or regional 
headquarters, or healthcare.  Up to $75,000 per year  Ongoing  
Kentucky  Agricultural 
Infrastructure 
Loan Program 
(AILP)  Kentucky 
Agricultural 
Finance 
Corporation  Loan To assist Kentucky agr icultural producers 
by providing them access to below 
market financing for the acquisition, 
renovation, and construction of 
agricultural structures that enhance the 
profitability of their farming operations  Up to $150,000  Ongoing  
Kentucky  Agricultural 
Processing 
Loan Program  Kentucky 
Agricultural 
Finance 
Corporation  Loan To provide loan opportunities to 
companies and individuals interested in 
adding value to Kentucky -grown 
agricultural commodities through further 
processing.  Varies  Ongoing  
Kentucky  Beginning 
Farmer Loan  
Program (BFLP)  Kentucky 
Agricultural 
Finance 
Corporation  Loan To assist individuals with farming 
experience who desire to  develop, 
expand, or buy into a farming operation.  Varies  Ongoing  
Kentucky  Diversification 
through 
Entrepreneur -
ship in 
Agribusiness 
Loan (DEAL)  Kentucky 
Agricultural 
Finance 
Corporation  Loan To assist agri -entrepreneurs with the 
purchase, establishment, or expansion of 
a business that sells agricultural products 
or services to f armers or consumers.  Varies  Ongoing  
Kentucky  Kentucky 
Investment 
Fund Act 
(KIFA)  Kentucky 
Cabinet For 
Economic 
Development  Tax Credit  Recipients are eligible investors in 
eligible Kentucky businesses  Up to $8,000,000  Ongoing  
Kentucky  Kentucky Loan 
Participation 
Program 
(KYLPP)  Kentucky 
Cabinet for 
Economic 
Development  Loan Recipients are eligible Kentucky 
companies  Up to 20% of the loan amount  Ongoing  
Kentucky  Angel 
Investment Tax 
Credit  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA)  Tax Credit  Recipients are eligible investors in 
eligible Kentucky businesses engaged in 
knowledge -based activity related to 
bioscience; environmental and energy 
technology; health and human 
development; information technology 
and communications; an d materials 
science and advanced manufacturing.  (1) $3 million tax credits available per 
calendar year; (2) $200,000 maximum 
to individual investor each calendar year; 
and (3) $1 million maximum tax credits 
for a Qualified Small Business.  Ongoing    
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- 169 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Kentucky  Direct Loan 
Program  Kentucky 
Economic 
Development 
Finance  
Authority 
(KEDFA)  Loan Recipients are eligible Kentucky 
companies engaged in agribusiness, 
tourism, manufacturing, or service 
industry.  Up to $500,000  Ongoing  
Kentucky  Tourism 
Development 
Incentive 
Program  Kentucky 
Department of 
Travel & 
Tourism  Tax Credit  Recipients are eligible Kentucky Tourism 
projects.  25% of Project Costs  Ongoing  
Louisiana  Research and 
Development 
Tax Credit  Louisiana 
Department of 
Economic 
Development  Tax credit  Recipients are Louisiana companies 
conducting research & development.  This program provides up to a 30% tax 
credit on qualified research expenditures 
in Louisiana.  Ongoing, but sunsets 
12/31/2025  
Louisiana  Sales Tax 
Exemption for 
Customized 
Computer 
Software  Louisiana 
Department of 
Revenue  Tax benefits  Recipients are software technology 
companies.  This measure excludes custom computer 
software from state sales and use tax. 
Estimates are not available.  Ongoing  
Louisiana  Economic 
Development 
Award Program  Department of 
Economic 
Development  Grant  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 support ing mixed 
use by the company and the surrounding 
community. No assistance may be 
provided for Louisiana companies 
relocating their operations to another 
labor market area (as defined by the 
U.S. Census Bureau) within Louisiana, 
except when company gives su fficient 
evidence that it is otherwise likely to 
relocate out of Louisiana.  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 n ot 
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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- 170 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Louisiana  Enterprise Zone 
Program  Department of 
Economic 
Development  Tax credit  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 
NAICS Code Numbers 36411, 336412, 
336413, and 33291.  The program provides a one -time tax 
credit of up to $3,500 for each net new 
permanent job created for businesses 
that locate or expand in designated 
enterprise  zones. Credits may be applied 
against a company's Louisiana state 
income or corporation franchise tax 
liability. Sales tax benefits (rebates) are 
only in effect for the duration of the initial 
construction period (2 year maximum). 
The Enterprise Zone prog ram offers 
$5,000 tax credits to automotive and 
airplane  manufacturers.  Ongoing  
Louisiana  Restoration Tax 
Abatement  Department of 
Economic 
Development  Tax 
abatement/  
reduction  Buildings must be located in a Downtown 
Development District, a Historic District, 
an Economic Development District or be 
listed on the National Register for Historic  
Places.  Property taxes may be abated on the 
amount of improvements to existing 
structures, for a five -year period and 
may be renewed for an additional 
five years.  Ongoing  
Louisiana  Workforce 
Development 
and Training 
Program  Department of 
Economic 
Development  Grant  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 identi fied by the 
state as target industries, and to 
applicants located in areas of the state 
with high unemployment  levels.  The New Employee Training award may 
cover up to 100 % of the eligible training 
costs, not to exceed $500,000. The 
Workplace - based Retrain ing award may 
cover up to 50 % of the eligible training 
costs, not to exceed $500,000.  Ongoing  
Louisiana  Biomedical and 
University 
Research and 
Development 
Park Programs  Louisiana 
Department of 
Revenue  Income tax 
credit  Recipients are located in university 
research and development parks.  The exemptions or credits can equal the 
cost of machinery and scientific 
equipment used on the premises.  Ongoing  
Louisiana  Digital 
Interactive 
Media and 
Software Tax 
Credit Program  Louisiana 
Department of 
Economi c 
Development  Tax credit  Recipients are video game developers 
and software development companies.  This program provides a 25% tax credit 
on qualified in -state labor and 18% for 
qualified production expenditures.  Ongoing    
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- 171 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Louisiana  Sound 
Recording 
Investor Tax 
Credit  Louisiana 
Department of 
Economic 
Development  Tax credit  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 production 
credit of 18% on sound recording 
expenses. The program is subject to a 
cap of $2.1 million in tax credits per 
calendar year. Sound recording 
investor  tax credits are issued as 
rebates.  Ongoing, but the program 
will sunset to new 
applications 7/1/2026.  
Louisiana  Alternative Fuel 
Vehicle (AFV) 
Incentives  Louisiana 
Department of 
Revenue  Tax credit  Recipients are consumers purchasing 
alternative fuel vehicles, alternative fuel 
refueling equipment, or performing AFV 
conversions.  Revised Statute RS 47:6035 offers a 
state income tax credit for 50% of the 
incremental cost of purchasing a 
factory -equipped AFV, 50% of the cost 
for converting a vehicle to alternative 
fuels, and 50% of the cost for alternative 
fuel refueling equipment. For the 
purchase of an original equipment 
manufacturer (OEM) AFV, if the taxpayer 
is unable to determine the incremental 
cost of the vehicle relating to the use of 
alternative fuel, a credit of the lesser 
of 10% of the cost of the vehi cle 
or $3000 may be claimed.  Ongoing, but the program 
will sunset on 1/1/2022.  
Louisiana  Purchases of 
Qualified New 
Recycling 
Manufacturing 
or Processing 
Equipment  Louisiana 
Department of 
Natural 
Resources  Tax credit  Recipients are purchasers of new 
recyc ling manufacturing or processing 
equipment.  A taxpayer who purchases qualified new 
recycling manufacturing or process 
equipment and/or qualified service 
contracts shall be entitled to a credit 
against any income and corporation 
franchise taxes imposed by t he state in 
an amount equal to twenty percent of the 
cost of the new recycling manufacturing 
or process equipment and/or qualified 
service  contract.  Ongoing  
Louisiana  Ad Valorem 
Natural Gas 
Tax Credit  Louisiana 
Department of 
Revenue  Tax credit  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    
  G/SCM/N/401/USA  
 
- 172 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Louisiana  Gasoline & 
Special Fuel 
Taxes for 
Commerci al 
Fisherman  Louisiana 
Department of 
Revenue  Exclusion/  
Exemption  Recipients are commercial fishing boats.  Revised Statute 47:305.20 and 818.15 
provide exclusions and exemptions to the 
state sales, gasoline and motor fuels 
taxes and special fuels taxes paid to 
operate or propel a commercial fishing 
boat. Ongoing  
Louisiana  Motion Picture 
Production Tax 
Credit  Louisiana 
Department of 
Economic 
Development  Tax credit  Recipients are motion picture production 
companies.  This program provides up to a 40% tax 
credit on qualified in -state production 
expenses.  Ongoing, but the program 
will sunset to new 
applications 7/1/2025  
Louisiana  New Markets 
Tax Credit  Louisiana 
Department of 
Revenue  Tax credit  Recipients are private -sector investors 
who make qualif ied 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. Cr edits 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 Louisi ana Gulf 
Opportunity Zone. Qualifying projects 
may leverage the federal program 
through an additional 25% state tax 
credit (64% total credit).  Ongoing  
Louisiana  Quality Jobs  Louisiana 
Department of 
Economic 
Development  Tax 
incentives  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 distre ssed region, or 
belong to a census tract block group that 
is below the state median per capita 
income, based upon the latest federal 
decennial  census.  The program provides up to a 6% cash 
rebate of annual gross payroll for new, 
direct jobs for up to 10 yea rs. The 
program can also provide a 4% sales/use 
tax rebate on capital expenditures or a 
1.5% project facility expense rebate for 
qualified  expenses.  Ongoing  
Louisiana  Sales Tax 
Exclusion for 
Installation of 
Board Roads in 
Oil-Fields  Louisiana 
Department o f 
Revenue  Tax 
exemption  Recipients are entities engaged in 
installing board roads to oil - field 
operations (wooden road surfaces to 
reach well sites).  This measure excludes the installation of 
board roads to oil -field operations from 
Louisiana sales tax. E stimates are not 
available.  Ongoing    
  G/SCM/N/401/USA  
 
- 173 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Louisiana  Sales Tax 
Exclusion on 
Drilling Rigs  Louisiana 
Department of 
Revenue  Tax 
exemption  Recipients are entities conducting 
repairs, renovations, or conversions of 
drilling rigs for the exploration or 
development of minerals in the outer 
continental shelf.  This measure excludes repairs, 
renovations, or conversions of drilling 
rigs used exclusively for the exploration 
or development of minerals in the outer 
continental shelf from Louisiana's sales 
tax. E stimates are not available.  Ongoing  
Louisiana  Sales Tax 
Exemption for 
Repairs and 
Materials Used 
on Drilling Rigs  Louisiana 
Department of 
Revenue  Tax 
exemption  Recipients are entities conducting 
repairs, renovations, or conversions of 
drilling rigs for th e exploration or 
development of minerals in the outer 
continental shelf.  This measure exempts from Louisiana's 
sales tax all materials, services, supplies, 
and labor used to repair, renovate, or 
convert drilling rigs, and that are 
employed exclusively for exploration or 
development of minerals in the outer 
continental shelf. Estimates are not 
available.  Ongoing  
Louisiana  Excess of 
Percentage 
over Cost 
Depletion  Louisiana 
Department of 
Revenue  Tax deduction  Available to oil and natural gas 
producers.  Estimates are not available. This 
measure allows oil and natural gas 
producers to calculate deductions from 
their taxable income based on a fixed 
percentage of the gross value of the 
resources being extracted. The state of 
Louisiana limits the p ercentage depletion 
deduction to 50% of a taxpayer's net 
income.  Ongoing  
Louisiana  Natural Gas 
Severance Tax 
Suspension for 
Horizontal 
Wells  Louisiana 
Department of 
Revenue  Tax incentive  Available to natural gas producers that 
operate horizontal wells.  This measure provides for a suspension 
of all severance tax liabilities for a period 
of 24 months, or until payout of well 
costs is achieved, for any gas well drilled 
or recompleted horizontally for which 
production started after 31 July 1994. 
Tax e xpenditures for this program 
totaled an estimated $182 million in 
fiscal year ending June 30, 2020.  Ongoing  
Louisiana  Natural Gas 
Severance Tax 
Suspension for 
Inactive Wells  Louisiana 
Department of 
Revenue  Tax incentive  Available to eligible natural gas 
producers exploiting older, mature fields 
featuring inactive wells. This measure 
benefits gas wells which have returned to 
service after being inactive for two or 
more years, or those which have had 
30 days or less of production in the past 
two years.  Estim ates are not available. Natural gas 
production shall be exempt from 
severance tax for a period of five years 
from the date of  restart.  Ongoing    
  G/SCM/N/401/USA  
 
- 174 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Louisiana  Natural Gas 
Severance Tax 
Suspension for 
Deep Wells  Louisiana 
Department of 
Revenue  Tax incentive  Available to natural gas producers that 
operate deep wells (with a true vertical 
depth of greater than 15000 feet).  This measure allows the suspension of all 
severance -tax liabilities for a period of 
24 months, or until payout of well costs 
is achieved, for any gas well drilled with 
a true vertical depth greater than 
15,000  feet and for which production 
started after 31 July 1994.  
Tax expenditures for this program 
totaled an estimated $495,000 in fiscal 
year ending June 30, 2020.  Ongoing  
Louisi ana Reduced 
Severance Tax 
on Incapable 
Oil Well Gas  Louisiana 
Department of 
Revenue  Tax incentive  Available to natural gas and oil 
producers.  Measure provides that a special reduced 
rate of severance tax be applied to 
natural gas produced from oil wells 
having 50 pounds or less of wellhead 
pressure per square inch, or produced by 
artificial methods, gas lift, or pumping. 
Tax expenditures for this program 
totaled an estimated $380,000 in fiscal 
year ending June 30, 2020. 
$427,000  in 2019.  Ongoing  
Louisiana  Reduced 
Severance Tax 
on Incapable 
Gas Well Gas  Louisiana 
Department of 
Revenue  Tax incentive  Available to natural gas and oil 
producers.  Provides that a special reduced rate of 
severance tax be applied to natural gas 
produced from gas wells that  are 
incapable of producing an average of 
250,000 cubic feet of gas per day. Tax 
expenditures for this program totaled an 
estimated $12.9 million in fiscal year 
ending June 30, 2020. $12.6 million in  
2019.  Ongoing    
  G/SCM/N/401/USA  
 
- 175 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Louisiana  Oil Deduction 
Severance Tax 
on 
Transportation 
Fees Louisiana 
Department of 
Revenue  Tax deduction  Available to oil producers.  This measure allows oil producers 
operating in Louisiana to deduct from 
their taxable profit charges for trucking, 
barging, and pipeline fees. It gives all 
producers a deduction of at least 
$0.25  per barrel for transporting oil 
condensate through their own facilities, 
and provides an incremental deduction 
for some producers if their actual 
transport costs are lower. Producers 
using third -party transportation may 
deduct $0.25 per barrel or the actual 
amount charged. Tax expenditures for 
this program totaled an estimated 
$383,000 in fiscal year ending 
June 30, 2020. $649,000 in  2019.  Ongoing  
Louisiana  Severance Tax 
Suspension on 
Oil from 
Horizontal 
Wells  Louisiana 
Department of 
Revenue  Tax incentive  Available to oil producers.  Measure provides for a suspension of all 
severance -tax liabilities for a period of 
24 months, or until payout of well costs 
is achieved, for any oil well drilled or 
recompleted horizontally for which 
production started after 31 July 1994. 
Tax expenditures for this program 
totaled an estimated $4.5 million in fiscal 
year ending June 30, 2020. 
$6.7 million  in 2019.  Ongoing  
Louisiana  Severance Tax 
Suspension on 
Oil from  
Inactive Wells  Louisiana 
Department of 
Revenue  Tax incentive  Available to eligible oil producers that 
exploit older, mature fields featuring 
inactive wells.  Under this measure, oil production shall 
be exempt from severance tax for a 
period of five years f rom the date of 
restart for those oil wells that have 
returned to service after being inactive 
for two or more years, or which have 
had 30 days or less of production for the 
past two years.  Ongoing    
  G/SCM/N/401/USA  
 
- 176 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Louisiana  Severance Tax 
Suspension on 
Oil from Deep 
Wells  Louisiana 
Department of 
Revenue  Tax incentive  Available to oil producers that operate 
deep wells (with a true vertical depth of 
greater than 15000 feet).  This measure provides for a suspension 
of all severance -tax liabilities for a period 
of 24 month s, or until payout of well 
costs is achieved, for any oil well drilled 
with a true vertical depth greater than 
15,000 feet and for which production 
started after 31 July 1994. Tax 
expenditures for this program totaled an 
estimated $2 million in fiscal year  ending 
June 30, 2020 and 2019.  Ongoing  
Louisiana  Severance Tax 
Suspension on 
Oil from 
Tertiary 
Recovery  Louisiana 
Department of 
Revenue  Tax incentive  Available to oil producers undertaking 
large-scale carbon -dioxide injection 
projects.  Measure provides a severance -tax 
suspension until the project reaches 
payout for any crude -oil production from 
a qualified tertiary project approved by 
the Department of Natural Resources. 
Tax expenditures for this program 
totaled an estimated $14.6 million in 
fiscal year ending June 30, 2020. 
$21.4  million in 2019.  Ongoing  
Louisiana  Reduced 
Severance Tax 
Rate on 
Incapable Oil 
Wells  Louisiana 
Department of 
Revenue  Tax reduction  Available to oil producers operating 
low-volume wells.  This measure provides that a special 
reduced rate of severance tax be applied 
to oil produced from oil wells which are 
incapable of producing an average of 
more than 25 barrels of oil per day, and 
that produce at least 50% salt water. Tax 
expenditures for this program totaled an 
estim ated $4.1 million in fiscal year 
ending June 30, 2020.  Ongoing  
Louisiana  Reduced 
Severance Tax 
Rate on Oil 
from Stripper 
Wells  Louisiana 
Department of 
Revenue  Tax reduction  Available to oil producers operating 
low-producing oil wells.  This measure provide s that a special 
reduced rate of severance tax be applied 
to oil produced from oil wells which are 
incapable of producing an average of 
more than 10 barrels of oil per day. Tax 
expenditures for this program totaled an 
estimated $18.4 million in fiscal year  
ending June 30, 2020. $27.5 million in 
2019.  Ongoing    
  G/SCM/N/401/USA  
 
- 177 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Louisiana  Severance Tax 
Exclusion on 
Flared or 
Vented Natural 
Gas Louisiana 
Department of 
Revenue  Tax 
exemption  Available to natural gas producers.  This measure excludes from Louisiana's 
severance tax all natural gas that is 
flared or vented into the atmosphere 
when testing, waiting on sales line, or 
when produced in non -commercial 
quantities. Tax expenditures for this 
program totaled an estimated $817,000 
in fiscal year ending June 30, 20 20. Ongoing  
Louisiana  Severance Tax 
Exclusion for 
Natural Gas 
Used in Field 
Operations  Louisiana 
Department of 
Revenue  Tax 
exemption  Available to natural gas producers.  This measure excludes the use of natural 
gas as fuel to maintain the operation of a 
field from Louisiana's severance tax. Tax 
expenditures for this program totaled an 
estimated $4.2 million in fiscal year 
ending June 30, 2020. $3.8 million 
in 2019.  Ongoing  
Louisiana  Severance Tax 
Exclusion for 
Carbon Black 
Producers  Louisiana 
Department of 
Revenue  Tax 
exemption  Available to natural gas producers.  This measure can be claimed by 
producers and sellers of natural gas 
consumed in manufacturing carbon black 
(i.e., a residual produced from the 
incomplete combustion of certain heavy 
petroleum products). Tax expenditures 
for this program totaled an estimated 
$79,000 in fiscal year ending 
June 30, 2020. $93,000 in 2019.  Ongoing  
Louisiana  Musical & 
Theatrical 
Production Tax 
Credit Program  Louisiana 
Department of 
Economic 
Development  Tax credit  Available to entertainment & live 
performance production companies.  This program provides up to an 18% tax 
credit on qualified in state production 
expenses.  Ongoing, but sunset to 
new applications 7/1/25  
Louisiana  Qualified 
Entertainment 
Company Tax 
Credit program  Louisiana 
Department of 
Economic 
Development  Tax credit  Available to approved entertainment 
companies.  This program provides up to a 20% 
payroll credit.  Ongoing, but sunset to 
new applications 7/1/25  
Maine  Biofuels 
Commercial 
Production Tax 
Credit  Maine Revised 
Statutes 
Title 36 Section 
5219-X Tax credit  Recipients are producers of biofuels for 
use in motor vehicles.  The State of Maine offers a tax credit of 
$0.08 per pound for the production of 
renewable chemicals and a $0.05 per 
gallon credit for the production of 
biofuels for use in motor vehicles or 
otherwise used as a substitute for liquid 
fuels.  Ongoing    
  G/SCM/N/401/USA  
 
- 178 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maine  Tax Increment 
Financing (TIF) 
District  Department of 
Economic and 
Community 
Development  Property tax 
rebate  Recipients are municipalities and 
facilities in TIF districts.  The maximum term for a TIF district is 
30 years, except in instances where the 
municipali ty issues bonds to finance a 
project, in which case the maximum term 
is 20 years.  Ongoing  
Maine  Sales Tax 
Exemptions - 
Biotechnology, 
Manufacturing, 
Information 
Technology, 
Research and 
Development  Maine Revised 
Statutes 
Title 36 
Section  1760 Tax 
incentives  Maine state sales tax exemptions are 
available for manufacturing, R&D, 
custom computer programming, fuel and 
electricity, and biotechnology.  State sales tax rate is 5.5%.  Ongoing  
Maine  Maine 
Technology 
Institute  Maine 
Technology 
Institute  Grants, 
Loans, and 
Equity 
Investments  Maine Technology Institute (MTI) offers 
grants, loans, equity investments, and 
services to support Maine's innovation 
economy. MTI supports new ideas, 
products, or methods with the potential 
to grow and diver sify Maine's economy 
and increase the number of quality jobs 
throughout the state through direct 
support of innovators and through 
support of programs and infrastructure 
that encourages innovation. MTI also 
supports Maine's innovation economy 
through event  sponsorships that 
promote innovation and 
entrepreneurship in Maine. It plays a key 
part in the state's economic development 
strategy and is a significant driver in 
expanding research and development to 
create new innovative  ventures.  MTI's core funding pr ogram provides 
tailored support and focused, 
customer -centric service to Maine 
innovators. MTI accepts proposals on a 
rolling basis and, based upon its funding 
criteria, can provide up to $100,000 in 
grant funding and up to $500,000 in 
patient, low -cost de bt to eligible Maine 
entrepreneurs and organizations. It also 
provides free technical assistance and 
support to Maine entities interested in 
trying to secure federal SBIR/STTR 
funding. MTI requires a matching cash 
investment equal to, or greater than, the 
amount of MTI funding  requested.  Ongoing  
Maine  Pine Tree 
Development 
Zones (PTDZ)  Department of 
Economic and 
Community 
Development  Tax 
incentives  Recipients are qualified businesses in 
manufacturing, financial services, and 
targeted technology sectors which locate 
in a PTDZ.  Certified businesses which locate in a 
PTDZ may be eligible for the following 
primary benefits for up to 10 years: 
1) 100% exemption from corporate 
income tax for 5 years and 50 % for the 
next 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.  Ongoing    
  G/SCM/N/401/USA  
 
- 179 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maine  Shipbuilding 
Facility 
Investment Tax 
Credit Program  Maine Revised 
Statute s 
Title 36 Section 
5219- RR Tax Credit  Owns and operates or proposes to 
operate to construct a Maine shipbuilding 
facility; proposes to make a qualified 
investment in the State; employs at least 
5,000 qualified employees at the 
time the application is file d; and does not 
otherwise qualify for the Pine Tree 
Development Zone Program or the Maine 
Employment Tax increment Financing 
program at the time the application is 
filed. Beginning with the tax year after the 
certified applicant has made qualified 
investme nts of at least $100,000,000 or 
the tax year beginning on or after 
January 1, 2020, whichever is later, and 
for each of the following 9 tax years, a 
certified applicant is allowed a credit 
against the tax due under this part for 
each taxable year in an amo unt equal 
to 3% of the certified applicant's total 
qualified investment.  Ongoing  
Maine  Major Food 
Processing 
Manufacturing 
Expansion 
Program  Maine Revised 
Statutes 
Title 36 Section 
5219- VV Tax Credit  The applicant's headquarters are, and 
have been for each of the last 5 years, 
located in the State; The applicant 
intends to make a qualified investment in 
the State within 5 years following the 
date of the application; Construction of 
the applicant's facility shall not have 
commenced prior to April 1, 2019 , as 
evidenced by the date of issuance of an 
appropriate municipal building permit; 
The applicant employs, or will employ 
upon startup of the facility, at 
least 40 full-time employees in the 
State; The  annual income derived from 
employment with the applica nt of at 
least 75% of the applicant's employees 
exceeds the most recent annual per 
capita personal income in the county in 
which the facility is located.  Beginning with the tax year during which 
the certificate of completion is issued or 
the tax year begin ning in 2022, 
whichever is later, and for each of the 
following 19 tax years, a certified 
applicant is allowed a credit against the 
tax due for the taxable year in an amount 
equal to 1.8% of the certified applicant's 
qualified investment.  Ongoing    
  G/SCM/N/401/USA  
 
- 180 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maine  Biofuels 
Commercial 
Production and 
Commercial 
Use Maine Revised 
Statutes 
Title 36 
Section  5219-X Tax Credit  Biofuel includes liquid biofuel or gaseous 
biofuel with a BTU equivalent to that of 
one gallon of gasoline that replaces the 
use of petroleum or liquid fuels derived 
from other fossil carbon sources. 
"Biofuel" includes, but is not limited to, 
ethanol, methanol derived from biomass, 
levulinic acid, biodiesel, pyrolysis oils 
from wood, hydrogen or methane from 
biomass, or combinations of  any of the 
above that may be used to propel motor 
vehicles either alone or in blends with 
conventional gasoline or diesel fuels or 
that may be used in place of petroleum 
products in whole or in part to fire 
heating devices or any stationary power 
device. The biofuel must be offered for 
sale and income must be derived from 
the commercial production of biofuel.  A taxpayer engaged in the production of 
biofuels in the State who has received 
biofuels production certification from the 
Maine Department of Environ mental 
Protection is allowed a tax credit from the 
production of biofuel in the amount 
of 5¢ per gallon.  Ongoing    
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- 181 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maine  Renewable 
Chemicals Tax 
Credit  Maine Revised 
Statutes 
Title 36 Section 
5219-XX Tax Credit  "Renewable chemical" means a chemical 
that: (1) is the product of, or reliant 
upon, biological conversion, thermal 
conversion or a combination of biological 
and thermal conversion of renewable 
biomass or is a cellulose nanomaterial; 
(2) is sold or used by the taxpayer for the 
production of chemicals,  polymers, 
plastics or formulated products; or as a 
chemical, polymer, plastic or formulated 
product; (3) is not less than 
95% biobased content, as determined by 
testing; and (4) is not sold or used for 
production of any, or sold as, food, feed 
or fuel. "Renewable chemical" may 
include cellulosic sugars used to produce 
aquaculture feed; and a food additive, 
supplement, vitamin, nutraceutical or 
pharmaceutical that does not provide 
caloric value and is not considered food 
or feed. The taxpayer must d emonstrate 
to the Department of Economic & 
Community Development that at least 
75% of the employees of the contractors 
hired or retained to harvest renewable 
biomass used in the production of the 
renewable chemicals meet the eligibility 
conditions specifie d in the Employment 
Security Law.  A taxpayer producing renewable 
chemicals in the State is allowed a credit 
in the amount of 8¢ per pound of 
renewable chemical produced in the 
State.  Ongoing  
Maine  Paper 
Manufacturing 
Facility 
Investment 
Program  Maine Revised 
Statutes 
Title 36 Section 
5219-YY Tax Credit  Applicant owns a paper manufacturing 
facility in a high unemployment county 
but not in a "low -income community" and 
has not received a low -income 
community investment; applicant 
employs 400 employe es that meet 
income criteria; applicant's headquarters 
are or will be located in the State; and 
the applicant will be making an 
investment of at least $15,000,000 into 
its paper manufacturing facility.  Once the project is complete, a certified 
applicant ca n receive a refundable tax 
credit equal to 4% of the qualified 
investment up to $40,000,000 each year 
for 10 years.  Ongoing    
  G/SCM/N/401/USA  
 
- 182 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maine  Major Business 
Headquarters 
Expansion 
Program  Maine Revised 
Statutes 
Title 36 Section 
5219-QQ Tax Credit  Applicant's headquarters are or will be 
located in the State; the applicant 
employs at least 5,000 full -time 
employees worldwide, of which at least 
25% are based in the State; the 
applicant has business locations in at 
least 3 other states or foreign count ries; 
and the applicant will be making an 
investment of at least $35,000,000 to 
construct a headquarters facility in the 
State.  Once the project is complete, a certified 
applicant can receive a refundable tax 
credit equal to 2% of the qualified 
investment up to $40,000,000 each year 
for 20 years.  Ongoing  
Maine  Maine Seed 
Capital Tax 
Credit Program  Maine Revised 
Statutes 
Title 36 
Section  5216-B Tax Credit  Businesses must be located in Maine and 
investor must own less than 50% of the 
business and may not otherwise control 
the business (as determined by FAME). 
Principal owners and their immediate 
relatives are not eligible. Annual gross 
sales of less than $5,000,000. Business 
must be either a manufacturer or provide 
goods or services with 60% of sales 
derived from outside the state or to 
out-of-state residents, but with a 
majority of company employees in Maine 
or develop or apply advanced 
technologies or be a value -added natural 
resource enterprise or be certified as a 
visual media production company.  Design ed to encourage equity 
investments in Maine businesses, directly 
and through private venture capital 
funds. Finance Authority of Maine (FAME) 
may authorize state income tax credits to 
investors for 40% of the cash equity 
provided to eligible Maine business es. 
Investments may be used for fixed 
assets, research, or working capital.  Ongoing  
Maine  Maine Capital 
Investment 
Credit  Maine Revised 
Statutes 
Title 36 
5219-GG Tax Credit  A credit is available to businesses that 
place depreciable property in service in 
Maine during the taxable year.  The credit is equal to 1.2% of the federal 
bonus depreciation claimed for the 
taxable year under Internal Revenue 
Code 168(k) on that property. The credit 
is limited to the Maine income tax liability 
of the taxpaye r, but any unused portion 
of the credit may be carried forward up 
to 20 years.  Ongoing    
  G/SCM/N/401/USA  
 
- 183 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maine  Maine New 
Markets Capital 
Investment 
Program 
(NMTC)  Maine Revised 
Statutes 
Title 36 Section 
5219-HH Tax Credit  In order to be eligible to participate in the 
program, a CDE must be certified as a 
qualified Community Development Entity 
by the secretary of the United States 
Treasury, and be a party to an existing 
allocation agreement with the 
Department of the Treasury's 
Community Development Financial 
Institutio n (CDFI) Fund that is in effect 
and not subject to revocation or 
cancellation. The allocation agreement 
must have Maine in its service area.  The Maine New Markets Capital 
Investment Program attracts investment 
capital to low -income communities by 
allowing investors to receive a state tax 
credit on equity investments they make 
in Community Development Entities 
(CDEs). This program is modeled after 
the federal New Markets Tax Credit 
Program. Eligible tax credit recipients 
may receive refundable state income t ax 
credits of up to 39% of their eligible 
investment, which may be taken in 
increments over seven years (0%, 0%, 
7%, 8%, 8%, 8%, 8%).  Ongoing  
Maryland  Advantage 
Maryland 
(also known as 
MEDAAF - the 
Maryland 
Economic 
Development 
Assistance 
Authority and 
Fund)  Maryland 
Department of 
Commerce  Grant, 
Investment, 
Loan Projects must include a County 
Resolution and support significant 
economic development initiatives to 
include: Business attraction and 
retention, Infrastructure support, 
Brownfield  redevelopment, Local 
revolving loan funds, Local strategic 
planning within Priority Funding Areas.  
Eligible sectors: Aerospace Aeronautics, 
Unmanned Aerial Systems (UAS), 
Agriculture and Resource Based 
Industries, Biotechnology, Health Care 
Technology, P harmaceuticals, 
Businesses with U.S. or regional 
headquarters in Maryland, Distribution, 
Warehousing, Logistics, Environmental 
Technology, Renewable Energy and 
Energy Production, Information 
Technology, Telecommunications, 
Cybersecurity, Manufacturing.  Up to $2 million per project. Amount of 
award considers job creation, capital 
investment and economic impact of the 
project.  Ongoing  
Maryland  Agriculture and 
Rural Rebuild 
Challenge  Maryland 
Technology 
Development 
Corporation  Grant  Rural and agricultural businesses that 
have been detrimentally impacted by the 
COVID -19 pandemic and associated 
economic downturn.  The ARR Challenge awards will be made 
in the form of a grant up to $200,000 per 
project for a period of one year.  Ended May 14, 2021    
  G/SCM/N/401/USA  
 
- 184 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Biotechnology 
Investment 
Incentive Tax 
Credit (BIITC)  Maryland 
Department of 
Commerce  
 Tax Credit  Provides an investor with income tax 
credits equal to 33% or 50% of an 
eligible investment in a Qualified 
Maryland Biotechnology Company 
(QMBC), supporting investment in seed 
and early stage biotech companies.  Income tax credit equal to 33% of an 
eligible investment in a QMBC up to 
$250,000 in tax credits, or 50% of an 
eligible investment in a QMBC up to 
$500,000 in tax credits if the QMBC is 
located in Allegany, Dorchester, Garrett 
or Somerset County.  Ongoing  
Maryland  Community 
Development 
Block Grant 
(CDBG)  Maryland 
Department of 
Housing and 
Community 
Development  Grant  Provides funding to commercial and 
industrial economic development 
projects. Funds are dispersed to a local 
jurisdiction in the form of a conditional 
grant and then used for public 
improvements or loaned to a business.  
Units of general local government in 
non-entitlement counties with a 
population of less than  200,000 and 
non-entitlement cities and towns of less 
than 50,000  population are eligible to 
apply.  The maximum amount an applicant may 
seek is $800,000.  Ongoing  
Maryland  Data Center 
Energy 
Efficiency Grant 
Program  Maryland 
Energy 
Administration  Grant  For clean energy projects in Data 
Centers: Businesses (registered 
corporations, LLPs, LLCs, GPs, etc.); 
Manufacturers & Industrial Entities; Data 
Centers; Other types of commercial 
buildings may be eligible, determined by 
MEA on a case -by-case basis; Farms a nd 
Businesses in the Agricultural sector; 
Other entities that fall within 
North  American Industry Classification 
System (NAICS) Code 11.  Program budget of $2.4 million for FY23.  Ongoing    
  G/SCM/N/401/USA  
 
- 185 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Data Center 
Maryland Sales 
and Use Tax 
Exemption 
Incentive 
Program  Maryland 
Department of 
Commerce  Tax 
Exemptions  Data centers that locate or expand in 
Maryland and create new full -time 
positions may receive an exemption 
from Maryland sales and use tax on the 
purchase of qualified data center 
personal pr operty.  
- A business is eligible for a 10 -year 
consecutive benefit period, subject to an 
annual renewal.  The business must 
create at least five qualified positions 
and make a minimum investment of:  
-- At least $2 million in qualified data 
center personal property for a business 
located within a Tier 1 Area, and  
-- At least $5 million in qualified data 
center personal property for a business 
located in any other area of the State.  
- The benefit period expands to 20 years, 
subject to annual renewal, if the b usiness 
invests at least $250 million in qualified 
data center personal property within the 
first ten years after submitting an 
application. Data centers that locate or 
expand in Maryland and create new 
full-time positions may receive an 
exemption from Mar yland sales and use 
tax on the purchase of qualified data 
center personal property.  
- Certification – A business must be 
certified as a "Qualified Data Center" by 
the Maryland Department of Commerce.  
- Investment Minimum – The business 
must invest at least  $2 million in qualified 
data center personal property if the 
business located in a Tier 1 Area, and 
invest at least $5 million qualified data 
center personal property if the business 
is located in any other area in the State. 
Tier 1 Areas include: Baltimo re City, 
Allegany, Baltimore, Caroline, Cecil, 
Dorchester, Garrett, Kent, Prince 
George's, Somerset, Washington, 
Wicomico and Worcester Counties. 
Tier 1 Areas also include Opportunity Exemption of Maryland's 6% Sales and 
Use Tax.  Ongoing    
  G/SCM/N/401/USA  
 
- 186 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Zones located in any Maryland county.  
- Job Creation Minimums – The busi ness 
must create at least five qualified 
positions. The positions must be 
full-time, pay 150% of the State 
minimum wage, be filled for 12 months 
and be a "net new" job to Maryland. The 
business must create the minimum 
number of jobs in a three -year period.  
Maryland  Economic 
Development 
Opportunities 
Fund 
(Sunny  Day) Maryland 
Department of 
Commerce  Grant, 
Investment, 
Loan The Sunny Day fund supports 
extraordinary economic development 
opportunities that create and retain 
employment as well as create significant 
capital investments. Projects must 
generate significant jobs in areas of high 
unemployment; they are evaluated on a 
competitive basis and must be consistent 
with the state's stra tegic economic 
development plan. Participants must 
provide a minimum capital investment of 
at least five times the amount of the 
Sunny Day assistance. Applicants must 
possess a strong balance sheet and be 
credit worthy.  Project dependent  Ongoing  
Maryland  Enterprise Zone 
(EZ) Tax 
Credits  Maryland 
Department of 
Commerce  Tax Credit  The EZ program provides real property 
and state income tax credits for 
businesses located in a Maryland 
enterprise zone in return for job creation 
and investments. Businesses loca ted in 
Focus Areas may be also qualified for 
personal property tax credits on new 
investment in personal property and 
enhanced income tax credit for creating 
new jobs. Provides real property and 
state income tax credits for businesses 
located in a Maryland  Enterprise Zone in 
return for job creation and investments.  $1,000 for each qualified new employee 
filling a newly created position in an 
enterprise zone, or $1,500 for each 
qualified new employee in a Focus Area.  Ongoing    
  G/SCM/N/401/USA  
 
- 187 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Film Production 
Tax Credit  Maryland 
Department of 
Commerce  Tax Credit  A film production entity may be entitled 
to a refundable tax credit against the 
Maryland income tax for certain costs 
incurred in the state that are necessary 
to carry out a film production a ctivity in 
Maryland. A film production entity may 
be entitled to a refundable tax credit 
against the State of Maryland (the State) 
income tax for certain costs incurred in 
the State that are necessary to carry out 
a film production activity in the State.   Except for Maryland Small Films, a 
qualified film production entity may 
receive a refundable income tax credit of 
up to 25% of the total direct costs 
(authorized costs only) of a film 
production activity, or 27% of the total 
direct costs (authorized costs only) for a 
television series with a maximum tax 
credit amount per project of 
$10,000,000. A qualified Maryland 
Small  Film may receive a refundable 
income tax credit of up to 25% of the 
total direct costs (authorized costs only) 
of a film production activi ty, with a 
maximum tax credit amount per project 
of $125,000.  Ongoing  
Maryland  Forestry 
Equipment and 
Working Capital 
Loan (FEWCL)  Maryland 
Agricultural and 
Resource -
Based Industry 
Development 
Corporation 
(MARBIDCO)  Loan Offers low -interest loans to Mary land's 
forest products businesses with respect 
to working capital and equipment 
purchases. Forestry Equipment and 
Working Capital Loan Fund has been 
established by MARBIDCO to help meet 
the unique financing needs of Maryland's 
forest products businesses wi th respect 
to working capital and equipment 
purchases. This program makes available 
low-interest loans to qualified applicants 
for working capital and equipment 
purchases.  Maximum Loan Amount: $150,000  Ongoing    
  G/SCM/N/401/USA  
 
- 188 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Resilient 
Maryland 
Program  Maryland 
Energy 
Administration  Grant  Resilient Maryland is a comprehensive 
distributed energy resource (DER) 
system development and installation 
incentive program that provides funds to 
Maryland communities and organizations 
to offset the costs of planning , designing, 
and constructing microgrids, resilient 
facility power systems, and resiliency 
hubs. FY23 Resilient Maryland is a 
comprehensive distributed energy 
resource (DER) system development and 
installation incentive program that 
provides funds to Maryl and communities 
and organizations to offset the costs of 
planning, designing, and constructing 
microgrids, resilient facility power 
systems, and resiliency hubs.  $2.7 million total (all companies)  Ongoing    
  G/SCM/N/401/USA  
 
- 189 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Innovation 
Investment Tax 
Credit (IITC)  Maryland 
Department of 
Commerce  Tax Credit  Provides an investor with income tax 
credits equal to 33% or 50% of an 
eligible investment in a Qualified 
Maryland Technology Company (QMTC), 
supporting investment in seed and early 
stage technology compani es in 
designated industries. A qualified 
investor is an individual or entity that 
invests at least $25,000 in a Qualified 
Maryland Technology Company (QMTC) 
and is required to file an income tax 
return in any jurisdiction.  
A QMTC must be engaged in an eligible 
technology sector and meet following 
minimum requirements as certified by 
the Department of Commerce 
(Commerce):  
Organized for profit, and engaged in the 
research, development, or 
commercialization of innovative and 
proprietary technology in an el igible 
technology sector;  
Has its headquarters and base of 
operations in Maryland;  
Owns or has properly licensed any 
proprietary technology;  
Has an aggregate capitalization of at 
least $100,000;  
Has fewer than 50 full -time employees;  
Has not participated i n the Innovation 
Investment Incentive Tax Credit 
program for more than three prior fiscal 
years;  
Does not have its securities publicly 
traded on any exchange; and  
Is in good standing with the Maryland 
Department of Assessments and 
Taxation, is current on t he payment of 
all tax obligations, and is not in default 
under any contract with the State of 
Maryland or any of its units or 
subdivisions.  
The eligible technology sectors are IITC provides an income tax credit equal 
to 33% of an eligible investment in a 
Qualified Maryland Technology Company 
(QMTC) up to $25 0,000 in tax credits, or 
50% of an eligible investment in a QMTC 
up to $500,000 in tax credits if the QMTC 
is located in Allegany, Dorchester, 
Garrett or Somerset County.  Program remains in effect 
until June 30, 2025.    
  G/SCM/N/401/USA  
 
- 190 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
advanced manufacturing, aerospace, 
agriculture, artificial intelligence, blue 
technology, cybersecurity, education, 
energy and sustainability, financial, life 
sciences, quantum, and sensor and 
robotics.  
Maryland  Maryland 
Alcohol 
Manufacturing 
Promotion Fund  Maryland 
Department of 
Commerce  Grants  Grants available to nonprofit 
organizations and state/local 
government units to foster the creation 
and expansion of the state's breweries, 
distilleries and wineries. To be eligible to 
receive a grant from the Fund, an 
applicant must be either:  
A nonprofit organization under 
501(c)(3)  or (6) of the Internal Revenue 
Code 
A state or local government unit.  The 
Fund will award grants to eligible 
applicants to:  
- Foster the creation and expansi on of 
the state's breweries, distilleries and 
wineries;  
- Attract new visitors to the state's 
breweries, wineries and distilleries;  
- Encourage and create incentives for 
special events to promote state wineries, 
breweries and distilleries;  
- Educate the public about alcohol 
manufacturing in the state, including its 
rich history;  
- Support the expansion of minority 
ownership and participation in the 
operation of state breweries, wineries 
and distilleries;  
- Research and develop incentives for 
how to promote use of the state's 
agricultural products in the production of 
the state's beer, wine, and spirits.  Grant amounts to be determined. 
First application period was March 15 to 
April 30, 2023.  Ongoing    
  G/SCM/N/401/USA  
 
- 191 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Maryland 
Manufactur ing 
4.0 Maryland 
Department of 
Commerce  Grant  Provides grants to small and mid -sized 
Maryland manufacturers to invest in 
Industry 4.0 -related technologies, 
machinery and robotics, and digital 
business practices in order to remain 
competitive and drive growth.   
To be eligible for an M4.0 grant, your 
business must meet all of the following 
requirements:  
- Be an existing business in good 
standing with the State of Maryland  
- Have between 3 and 150 total full -time 
employees (defined as an employee who 
works  at least 1,800 hours in a 12 -month 
period)  
- Have minimum annual revenue of $1m, 
not including grant funding  
- Have a two -digit NAICS code of 31 -33 
- Have been established for a minimum 
of 3 years  
- Be in good standing with federal 
Occupational Safety and  Health 
Administration and Maryland 
Occupational Safety and Health 
regulations  
- Demonstrate an ability to successfully 
implement the proposed project  
- Demonstrate an overall commitment 
to, or strategy for, Industry 4.0 adoption  
- Demonstrate ability to p rovide 
matching funds  Awarded grants will cover 50 % of project 
costs, with a minimum grant of $15,000 
and a maximum grant of $50,000.  Ongoing  
Maryland  Maryland 
Offshore Wind 
Capital 
Expenditure 
Program  Maryland 
Energy 
Administration  Grant  New or existing emerging businesses 
entering the offshore wind supply chain 
in Maryland.  Up to $400,000 per company. Program 
total budget of $1.6 million total in FY23.  Ongoing    
  G/SCM/N/401/USA  
 
- 192 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Maryland 
Opportunity 
Zone 
Enhancement 
Credits (State 
Program)  Maryland 
Department of 
Commerce  Tax Credit  Enhances tax credits for the following 
programs: Job Creation Tax Credit, One 
Maryland Tax Credit, More Jobs for 
Marylanders Income Tax Credit, 
Enterprise Zone Income Tax Credit, 
Enterprise Zone Focus Area Income Tax 
Credit, Biotechnology Investor Incentive 
Tax Credit (BIITC), Maryland Innovation 
Investment Tax Credit (IITC). 
Businesses must first qualify for one of 
these programs, and then meet the 
following additional requirements:  
The additional requirements for  
Level 1 and Level 2 Enhancements are 
listed below:  
- Level 1: Opportunity Zone 
Enhancement. Attach an Opportunity 
Zone Enhancement program application 
to your application for the specific tax 
credit.  
- Level 2: Opportunity Zone 
Enhancement. To qualify for  Level 2 
Enhancement credits, the business and 
or fund must meet the Level 1 
enhancement requirements and provide 
one of the following: Name and address 
of residents of the communities in the 
Opportunity Zone that serve on the 
Governing Board or Advisory B oard of 
the Qualified Opportunity Zone Business; 
A copy of a community benefits 
agreement that is negotiated and agreed 
to by the community groups or strategic 
industry partnerships in the Opportunity 
Zone and the Qualified Opportunity Zone 
Fund.  Project dependent  Ongoing    
  G/SCM/N/401/USA  
 
- 193 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Maryland 
Supply Chain 
Resiliency 
Program  Maryland 
Manufacturing 
Extension 
Partnership  Grants  The Maryland Supply Chain Resiliency 
Program assists Maryland manufacturers 
that have been adversely affected by 
COVID with im pacts to operations, 
workforce and/or sales. All Maryland 
manufacturers must meet the following 
criteria in order to apply. However, 
Maryland MEP and Maryland Department 
of Commerce prioritizes serving 
manufacturers who have been impacted 
by the COVID -19 pandemic and have 
opportunities for recovery and/or 
growth.  
- The company must be a qualifying 
"manufacturer" as defined by NAICS 
codes (31 – 33) 
- The company must have a physical 
location in Maryland  
- The company must be in good standing 
with the State o f Maryland  
- The company must have been located 
in and operating in Maryland for at least 
one year  
- The company should have a minimum 
of 10 full -time employees  
- The company should have a minimum 
of $1m in annual revenue (not 
grant -based income)  
- The company must be able to 
demonstrate that one or more business 
segments have been adversely impacted 
by COVID -19, through the loss of 
contracts, revenue, suppliers or 
employees.  
- A Business Segment is defined as an 
established part of the company, product 
line or market that has generated 
revenue.  
- Demonstration of adverse impact 
should be measured over at least a 
twelve -month period.  
- Applicants may be asked to show 
documentation of adverse business 
impact.  The grant will match 80% of the total 
project c osts up to $12,000.  Ongoing    
  G/SCM/N/401/USA  
 
- 194 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Maryland 
Vineyard 
Planting Loan 
Fund (MVPLF)  Maryland 
Agricultural and 
Resource -
Based Industry 
Development 
Corporation 
(MARBIDCO)  Loan Helps meet the unique financing needs 
of Maryland's rural landowners wanting 
to plant vineyards and develop wineries. 
A major aim of the Maryland 
Vineyard/Hopyard/Orchard Planting 
Loan Fund program is to increase the 
acreage of viable commercial vineyards, 
orchards, and hopyards in Maryland. 
MARBIDCO provides low -cost financing 
servic es in conjunction with a private 
commercial lender to make financing 
both available and affordable.  Maximum Loan Amount: $100,000.  Ongoing    
  G/SCM/N/401/USA  
 
- 195 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  More Jobs for 
Marylanders  Maryland 
Department of 
Commerce  Tax Credit  Provides businesses that locate or 
expand in a Maryland Opportunity Zone 
and manufacturers with an income tax 
credit tied to job creation for a 5 - or 
10-year period.  MJM provides a 
refundable income tax credit to eligible 
businesses that locate or expand in the 
State and create a minimum nu mber of 
net new full -time positions.  
To qualify manufacturing businesses 
must:  
- Be a manufacturer primarily engaged 
in activities at the facility that, according 
to the North American Industrial 
Classification System, would be included 
in Sector 31, 32, o r 33, except for 
Refiners.  
- Offer ongoing job training or a 
post-secondary education program 
(e.g., tuition reimbursement).  
- Manufacturers in Tier 1 Areas must 
create at least 10 new Qualified 
Positions.  
- Manufacturers in Tier 2 Areas must 
create at lea st 20 new Qualified 
Positions.  
- A Qualified Position is a job that is 
full-time, pays at least 150% of State 
minimum wage, and is filled for 
12 months before they qualify for 
credits.  
- Begin hiring within 12 months of the 
Notice of Intent to Commerce. Once a 
business begins hiring, it must add 
10 new Qualified Positions (Tier 1 Areas) 
or 20 new Qualified Positions (Tier 2 
Areas) within 12 months after the date 
of its first new hire.  
Existing manufacturers that move their 
facility from one Mary land County to 
another after June 1, 2017 will not be 
eligible to participate.  A business enrolled on or after 
June 1, 2022 is eligible for a refundable 
credit against the State's income tax 
of 4.75% of wages for each qualified 
position. The refundable inc ome tax 
credit is available for a 5 - or 10 -year 
consecutive benefit period depending on 
the location of the enrolled project.  Ongoing    
  G/SCM/N/401/USA  
 
- 196 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  One Maryland 
Tax Credit  Maryland 
Department of 
Commerce  Tax Credit  Businesses that invest in an economic 
development project in a Tier 1 County 
and create a minimum number of new 
jobs may qualify for a State income tax 
credit up to $5 million depending on the 
number of jobs and amount of eligible 
costs.  A business may qualify for the following 
maximum credit amounts:  
- For businesses that create 
10-24 qualified positions: maximum 
$1 million in credits based on eligible 
project costs.  
- For businesses that create 
25-49 qualified positions: maximum 
$2.5 million in credits based on eligible 
project costs.  
- For businesses that create at least 
50 qualified positions: maximum 
$5 million in credits based on eligible 
project costs.  Ongoing  
Maryland  Partnership for 
Workforce 
Quality (PWQ)  Maryland 
Department of 
Commerce  Grant  PWQ provides matching training grants  
and support services targeted to improve 
the competitive position of small and 
mid-sized manufacturing and technology 
companies. The Program primarily 
supports small businesses, as at least 
60% of PWQ funds must be awarded to 
businesses with no more than 150 
employees. The primary target industries 
include manufacturing and technology.  Matching grant funds are used to 
reimburse up to 50% of the costs of 
qualified projects. The minimum grant 
award is $10,000, which means the total 
cost of the training project must be at 
least $20,000. By statute an employer 
may not receive more than $200,000 per 
year from the Program.  Ongoing  
Maryland  Regional 
Institution 
Strategic 
Enterprise 
(RISE) Zone 
Program  Maryland 
Department of 
Commerce  Tax Credit  A RISE Zone is a geographic area that 
has a strong connection with a qualified 
institution and is targeted for increased 
economic activity and community 
development. Qualified institutions 
include institutions of higher education, 
regional higher education c enters or 
non-profits affiliated with a federal 
agency. Businesses locating in a 
RISE Zone or an existing business doing 
a significant expansion within the Zone, 
may qualify for real property tax credits 
and income tax credits related to capital 
investment  and job creation.  Real Property Tax Credits – A five -year 
credit against the property tax on a 
portion of the real property expansion, 
renovation or capital improvement. The 
amount of the credit is at least 50% of 
the "eligible assessment" in the first 
year, and at least 10% in the second 
through fifth taxable years. Income Tax 
Credit – There are two types of income 
tax credits for businesses in a 
RISE Zone: A one -time $1,000 tax credit 
for each qualified new employee filing a 
newly created position in a R ISE Zone; 
and a $6,000 credit claimed during a 
three -year period for hiring an 
economically disadvantaged employee in 
a RISE Zone.  Program remains in effect 
until January 1, 2028, 
subject to extension by 
the Maryland General 
Assembly.    
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- 197 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Maryland  Research an d 
Development 
Tax Credit  Maryland 
Department of 
Commerce  Tax Credit  The Maryland Department of Commerce 
(Commerce) follows the federal 
definition of qualified R&D and qualified 
R&D expenses. To qualify the business 
must incur Qualified Research and 
Development Expenses, as defined by 
§ 41(b) of the Internal Revenue Code, in 
Maryland. The business must submit an 
application to Commerce by 
November  15th for expenses incurred in 
the previous calendar year.  
A small business means a for profit 
corporatio n, limited liability company, 
partnership or sole proprietorship with 
net book value assets totaling, at the 
beginning or the end of the taxable year 
for which the Maryland Qualified 
Research and Development expenses are 
incurred, as reported on the balanc e 
sheet, less than $5,000,000.  The tax credit is equal to ten percent 
(10%) of eligible R&D expenses incurred 
during the taxable year in excess of the 
Maryland Base Amount. If the total 
credits applied for exceed the statutory 
caps, the business's R&D tax credit is 
prorated. The total statutory cap is 
$12 million with a small business 
set-aside of $3.5 million. A single 
applicant may not receive a tax credit 
exceeding $250,000.   Program remains in effect 
until June 30, 2027, 
subject to extension by 
the Mary land General 
Assembly.  
Maryland  Rural Business 
Equipment and 
Working Capital 
Loan Fund  Maryland 
Agricultural and 
Resource -
Based Industry 
Development 
Corporation 
(MARBIDCO)  Loans  The major aim of the Rural Business 
Equipment and Working Capital Loan 
Fund program is to help rural businesses 
innovate, diversify and exploit emerging 
market opportunities.  
The program helps address the unique 
financing needs of Maryland's rural 
businesses that are not otherwise able to 
obtain commercial financing for worki ng 
capital and equipment purchases from 
traditional commercial lenders such as 
banks or farm credit associations. The 
matching participation of a local or 
regional revolving loan program is 
required  Maximum Loan Amounts: $100,000  Ongoing  
Maryland  Theatrical 
Production Tax 
Credit  Maryland 
Department of 
Commerce  Tax Credit  The Theatrical Production Tax Credit is a 
refundable credit against Maryland state 
income tax of 25% of qualified 
production costs incurred within the 
State by Theatrical Productio n entities.  Refundable credit of 25% against 
Maryland state income tax.  Ongoing    
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- 198 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Massachusetts  Economic 
Development 
Incentive 
Program (EDIP)  Massachusetts 
Office of 
Business 
Development  Tax credit  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  Recipients are manufacturing 
corporations, certain research and 
development corporations, and 
corporations engaged primarily in 
agriculture or commercial fishing shall be 
allowed a credit for tangible personal 
property that is leased  pursuant to an 
operating lease.  Registered manufacturers also receive 
personal property tax exemptions, 
sales & use tax exemption, Research & 
Development Tax Credit and Single Sales 
Factor apportionment.  Ongoing  
Massachusetts  Gloucester 
Revolving Loan 
Fund (GRLF)  Mass 
Development  Loan Recipients are the seafood industry 
within the City of Gloucester. Since the 
loan fund is in its relending phase, while 
prioritizing the commercial fishing 
industry, other businesses are now 
eligible.  In 2019 there were no new loans 
provided under this program and in 2020 
one new loan was provided . 
 Ongoing  
Massachusetts  Southeast 
Revolving Loan 
Fund (SRLF)  Massachusetts 
Development 
Finance Agency 
(MassDevelopm
ent) Loan/Non -
traditional 
financing  Recipients are the seafood industry in the 
geographic region: Counties of Norfolk, 
Suffolk, Plymouth, Barnstable, Bristol, 
Dukes and Nantucket, and the coastal 
towns in Essex County of Amesbury, 
Beverly, Essex, Gloucester, Ipswich, 
Lynn, Manchester -by-the-Sea, 
Marblehead, Na hant, Newbury, 
Newburyport, Rockport, Rowley, Salem, 
Salisbury, Saugus and Swampscott in the 
Commonwealth of Massachusetts.  
Since the loan is in the relending stage, 
while prioritizing the commercial fishing 
industry, loans may be approved for 
other purpos es beyond fishing.  In 2019 there were no new loans 
provided under this program and in 2020 
one new loan was provided . 
 Ongoing    
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- 199 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Massachusetts  Emerging 
Technology 
Fund MassDevelopm
ent Loan Recipients are technology companies. 
Two types of projects are eligible for 
financing: 1) The fund can be used to 
leverage private financing for the 
construction of state of the art 
manufacturing, research and 
development facilities. 2) The fund can 
be used to provide matching grants to 
universities and private instit utions 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 
$2,500,00 0 or 33  1/3 percent  
participation of the aggregate debt, 
whichever is less. The maximum loan 
amount for equipment is $500,000 or 
33 1/3 percent  participation of the 
aggregate debt, whichever is  less. Ongoing  
Massachusetts  Massachusetts 
Motion Picture 
Tax Incentive  Massachusetts 
Department of 
Revenue  Tax credit/tax 
exemption  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 
$7 million.  Ongoing  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
Commonwealth 
Hydropower  Green Jobs 
Act of 2008  Grants  This program is generally limited to 
projects that can demonstrate a high 
likelihood of qualifying for the 
Massachusetts Renewable Energy 
Portfolio Standard.  Grants are capped at the lesser of 
$600,000 or 50% of actual costs, or 
$1 per incremental kilowatt hour per 
year. Grants for feasibility studies are 
capped at the lesser of $40,000 or 
80% of actual costs.  Ongoing  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
Commonwealth 
Commercial 
Wind Green Jobs 
Act of 2008  Grants and 
loans Recipients are landowners and new wind 
project developers for land -based 
projects that are greater than 2MW and 
cannot be net metered. The wind project 
must have three turbines or more. 
Applicants can include private and public 
entities such as federal, state and local  
governments.  Benefits include up to $55,000 in grants 
per project for feasibility studies. Up to 
$250,000 in unsecured loans bearing 
interest at the Prime Rate plus 2 % for 
development activities. A cost share is 
required.  Ongoing    
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- 200 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
Commonwealth 
Wind 
Community 
Scale Initiative  Green Jobs 
Act of 2008  Grant s Eligible projects are those proposed by 
any residential, commercial, industrial, 
institutional or public entity in 
Massachusetts. The nameplate capacity 
of the proposed energy system must be 
greater than or equal to 100kW, and the 
project's utility meter must be grid 
connected. Projects must show that at 
least 50 % 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 
characteristics of the wind project. 
Non-public entities have a 20 % cost 
share requirement associated with the 
grant.  Ongoing  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
Investments in 
Job Creation  Green Jobs 
Act of 2008  Financing  Recipients are clean energy companies 
that demonstrate significant job creation 
and economic development in the 
Commonwealth.  The investment structure and amount 
depend 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  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  An eligible applicant is a principal 
investigator with technology disclosed 
to a host institution located in 
Massachusetts.  The maximum award is $40,000.  Ongoing  
Massachusetts  Exemption for 
Vessels, 
Materials, 
Tools, Fuels, 
and Material 
Used in 
Commercial 
Fishing  Massachusetts 
Department of 
Revenue  Tax 
exemption  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 used in commercial 
fishing.  The amount is equal to the tax 
exempted.  Ongoing    
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- 201 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Massachusetts  Rebates for 
Electric 
Vehicles  Executive 
Office of 
Energy and 
Environmental 
Affairs  Rebates  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  
Massachusetts  Farming and 
Fisheries 
Income Tax 
Credit  Massachusetts 
Department of 
Revenue  Tax credit  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  Geographic 
Renaissance 
Zones  Michigan 
Economic 
Development 
Corporation  Tax 
exemption  Geographic Renaissance Zones are 
regions of the state designated as 
virtually tax free for any business or 
resident presently in or moving to a zone. 
The zones were designed to provide 
selected communities with a market -
based incentive of reduced  state or local 
taxes to encourage new jobs and 
investment. A Geographic Renaissance 
Zone can consist of up to 10 different 
geographically defined subzones.  Companies located in a renaissance zone 
do not pay Michigan Business Tax, state 
education tax, pers onal and real property 
taxes, and local income tax.  Ongoing  
Michigan  Agricultural 
Processing 
Renaissance 
Zones  Michigan 
Economic 
Development 
Corporation  Tax 
exemption  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, sort, 
or grade livestock or livestock products, 
agricultural commodities, or plants or 
plant p roducts into goods that are used 
for intermediate or final consumption 
including goods for nonfood use.  The Michigan State Administrative Board 
(SAB), upon recommendations from the 
Michigan Strategic Fund Board (MSF) and 
the Michigan Agriculture Commission , 
approves APRZ designations. Once 
approved, the company enters into an 
agreement with the MSF outlining private 
investment and job creation numbers 
approved by the SAB. Taxes can be 
abated up to 15 years. In all cases, the 
tax relief is phased out in 25 % 
increments over the last three years of 
the zone designation.  Ongoing  
Michigan  Renewable 
Energy Facility 
Renaissance 
Zones  Michigan 
Economic 
Development 
Corporation  Tax 
exemption  Zones can be located anywhere in 
Michigan. Companies must maintain a 
renewab le energy facility.  Companies located in a renaissance zone 
do not pay Michigan Business Tax, state 
education tax, personal and real property 
taxes, and local income tax. Taxes can be 
abated up to 15 years. In all cases, the 
tax relief is phased out in 25 % 
increments over the last three years of 
the zone designation.  Ongoing    
  G/SCM/N/401/USA  
 
- 202 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Michigan  Forest Products 
Processing 
Renaissance 
Zones (FPPRZ)  Michigan 
Economic 
Development 
Corporation  Tax 
exemption  Forest Products Processing Facility 
means one or more facilities or 
operations that transform, package, sort, 
recycle, or grade forest or paper products 
into goods that are used for intermediate 
or final use or consumption or for the 
creation of biomass or alternative fuels 
through the utilization of forest p roducts 
or forest residue, and surrounding 
property. Forest products processing 
facility does not include an existing 
facility or operation located in this state 
that relocates to a renaissance zone for a 
forest products processing facility. Forest 
product s processing facility does not 
include a facility or operation that 
engages primarily in retail sales  The Michigan State Administrative Board 
(SAB), upon recommendations from the 
MSF, approves FPPRZ designations. Once 
approved, the company enters into an 
agreement with the MSF outlining private 
investment and job creation numbers 
approved by the SAB. Taxes can be 
abated up to 15 years. In all cases, the 
tax relief is phased out in 25 % 
increments over the last three years of 
the zone  designation.  Ongoing  
Michigan  Next Michigan 
Renaissance 
Zones  Michigan 
Economic 
Development 
Corporation  Tax 
exemption  The Next Michigan Development Act 
authorized the MSF (under PA 275 
of 2010) to designate up to seven Next 
Michigan Development Corporations, 
comprised of local  government units that 
enter into an interlocal agreement to 
form a corporation. These Next Michigan 
Development Corporations (NMDC) are 
empowered to recommend certification 
of a Next Michigan Renaissance Zone as 
well as utilize state tax increment 
financi ng capture (as enabled under 
Act 281 of 1986) to assist projects within 
their Next Michigan Development 
District.  Established by a NMDC offer 100 % relief 
from both real and personal property 
taxes and, if applicable, city corporate 
income tax, within the b oundaries. The 
renaissance zones may be approved for 
up to 10 years and are phased out in 
25% increments in the last three years. 
The renaissance zone works in 
conjunction with the designation of a 
marketing zone within the NMDC. Allows 
a NMDC to utilize t ax increment financing 
to fund public infrastructure 
improvements. There are several 
financing options for local development 
financing authority activities that allows 
for the capture of incremental growth of 
local property taxes over a period of time 
to fund these  improvements. Offers a 
100% property tax exemption for an 
unlimited number of years on new 
personal property for companies within 
certain industries. An industrial facilities 
exemption certificate can be used to 
obtain a 50 % property tax reductio n for 
new, qualified real and personal property 
for a period of up to 12  years.  Ongoing    
  G/SCM/N/401/USA  
 
- 203 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Michigan  Tool and Die 
Recovery 
Renaissance 
Zones  Michigan 
Economic 
Development 
Corporation  Tax 
exemption  To receive consideration for the Recovery 
Zone, the business must meet the 
following requirements: obtain local 
government support, lease or own the 
parcel, 75% or more gross revenue 
generated from tool and die operations, 
have fewer than 75 full time employees, 
be classified within NAICS 33511 -15 
and 33299 7. Taxes can be abated up to 15 years. In 
all cases the tax relief will be phased out 
in 25% increments over the last 
three  years of the zone designation.  Ongoing  
Michigan  Industrial 
Facility Tax 
Exemption 
(IFTE) 
Certificates  Michigan 
Economic 
Development 
Corporation  Tax 
incentives  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  Recipients must be a Michigan Company. 
The company may not have more than 
two small business Phase II federal 
grants within the previous five years. The 
company may receive no more than 
two ETF awards per 12 -month period. 
Eligible technology sectors are: 
(i) Advanced Automotive, 
Manufacturing, 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 (STTR) awards up to $25,000. 
The ETF will match 25% of Phase II 
small business awards up to $125,000.  Ongoing  
Michigan  Michigan Smart 
Zones  Michigan 
Economic  
Development 
Corporation  Mixed  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) 
assistance; technology assessments; 
technology mining venture capital 
preparation and introductions.  Ongoing    
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- 204 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Michigan  The 21st 
Century Jobs 
Fund Michigan 
Economic 
Development 
Corporation  Grants and 
loans Under this program, there is a preference 
for proposals that can contribute to the 
development of economic diversification 
or the creation of employment 
opportunities in Michigan. The four 
competitive -edge technologies are: life 
sciences, alternative energy, advanced 
automotive, manufacturing and 
materials, homeland security and 
defense. Also supported are advanced 
computing or electronic device 
technology , design, engineering, testing, 
diagnostics, or product research and 
development related to any of the four 
competitive -edge technologies.  There have been annual appropriations 
of $75 million for FY2009 -10 through 
FY2015 -16. Ongoing  
Michigan  Personal 
Property Tax 
Relief in 
Distressed 
Areas  Michigan 
Economic 
Development 
Corporation  Tax 
exemption  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 b y at least four of the following 
services: water, sewer, police, fire, trash 
or recycling. Eligible projects include 
manufacturing, mining, research & 
development, wholesale trade, and office 
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  Agricultural 
Processing 
Renaissance 
Zones (APRZ)  Michigan 
Economic 
Development 
Corporation & 
Michigan 
Department of 
Agriculture  Tax 
exemptions  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 transfo rm, package, sort, 
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    
  G/SCM/N/401/USA  
 
- 205 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Michigan  Specialty Crop 
Block Grant 
Program  Michigan 
Department of 
Agriculture and 
Rural 
Development  Grant  Projects to enhance the competitiveness 
of Michigan specialty crops, which 
include fruits and vegetables, tree nuts, 
dried fruits, horticulture, and nursery 
crops (including floriculture).  The maximum award amount is 
$100,000 for research  proposals and 
$125,000 for marketing, training, and 
education proposals per proposal. Only 
proposals submitted in whole dollar 
amounts will be considered  Ongoing  
Minnesota  Angel Tax 
Credit  Minnesota 
Department of 
Employment 
and Economic 
Development  Tax credit  Recipients are emerging high -technology 
businesses.  This program provides a 25% tax credit 
for investments in qualified small 
emerging high technology businesses. 
The amount of tax credits awarded in  
2016 were approximately $14,723,7 11. Ongoing  
Minnesota  Border Cities 
Enterprise  
Zone Program  Minnesota 
Department of 
Employment 
and Economic 
Development  Tax credit  Recipients are businesses located in 
certain border -city enterprise zones.  The amounts vary.  Ongoing  
Minnesota  Emerging 
Entrepreneurs 
Fund Minnesota 
Department of 
Employment 
and Economic 
Development  Grant  Recipients are enterprises located in 
distressed areas.  EEF funds may total up to $150,000 per 
loan and must be matched on at least a 
one-to-one basis. Participat ing lenders 
are encouraged to structure loan 
proposals to achieve at least a 5:1 
leverage of program funds. EEF funds 
may be used for start -up costs, working 
capital, business procurement, franchise 
fees, equipment, inventory, as well as 
the purchase, cons truction, renovation, 
or tenant improvements of an eligible 
place of business that is not for passive 
real estate investment. Financing of 
existing debt is not permitted.  Ongoing  
Minnesota  Farm 
Machinery 
Sales and Use 
Tax Exemptions  Minnesota 
Department of 
Revenue  Tax 
exemption  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  Mining 
Production 
Materials Sales 
and Use Tax 
Exemptions  Minnesota 
Department of 
Revenue  Tax 
exemption  Recipients include the iron mining 
industry.  Capital equipment means machinery and 
equipment t hat: 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    
  G/SCM/N/401/USA  
 
- 206 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Minnesota  SEED Capital 
Investment 
Credit Program  Minnesota 
Department  of 
Employment 
and Economic 
Development  Tax incentive  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  Recipients include film production  
companies.  Up to 25% of qualified expenditures, 
above the line talent (non - resident) 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 amount expected 
for 2017 is approximately $81,181,879.  Ongoing  
Minnesota  Shamrock Film 
Incentive  City of Maple 
Lake, 
Minnesota  Grant  Recipients include film production 
companies. Costs must be incurred in the 
City of Maple Lakes.  Up to 15% of qualified production costs. 
The rebate is available for up to $50,000.  Ongoing  
Minnesota  City of Austin 
Film Incentive  City of Austin, 
Minnesota  Grant  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 
(DIG) Program  Minnesota 
Department of 
Natural 
Resources  Grant  Eligible applicants must meet Minnesota 
requirements for exploratory boring 
procedures (Minnesota Statute 
103I.601). These applicants must be 
authorized to do business in Minneso ta 
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 costs 
not to exceed $20,000 per drill hole. 
Funding can only be used for exploratory 
drilling. De velopment, delineation, and 
investigative drilling are not eligible for 
funding.  Ongoing  
Minnesota  Launch 
Minnesota 
Innovation 
Grants  Minnesota 
Department of 
Employment 
and Economic 
Development  Grant  Entrepreneurs and most promising 
scalable technology startups.  Eligible companies may receive business 
operations expenses of up to $35,000; 
housing/child care expenses of up 
to $7,500; Small Business Innovation 
Research and Small Technology Transfer 
Rewards recipients of up to $50,000.  Through st ate fiscal year 
2021 
Minnesota  Minnesota Job 
Creation Fund  Minnesota 
Department of 
Employment 
and Economic 
Development  Grant  Businesses engaged in manufacturing, 
warehousing, distribution, and 
technology -related industries, among 
others that meet investme nt, wage, and 
job-creation requirements  Eligible recipients may receive up to 
$1 million.  Ongoing    
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- 207 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Minnesota  Minnesota 
Investment 
Fund Minnesota 
Department of 
Employment 
and Economic 
Development  Loan/  
Forgivable 
Loan Funds are awarded to local units of 
government that provide loans to assist 
expanding businesses, focusing on 
industrial, manufacturing, and 
technology -related industries.  Eligible recipients may receive up to 
$1 million.  Ongoing  
Minnesota  Data Centers 
Sales & Use 
Tax Exemptions  Minnesota 
Department of 
Employment 
and Economic 
Development  Tax Refund  Businesses that build or refurbish data 
centers.  Eligible businesses may receive a 
20-year sales tax rebate which applies to 
the purchase of computers, servers, 
cooling and energy equip ment, energy 
use, and software.  Ongoing  
Minnesota  Greater 
Minnesota Job 
Expansion 
Program  Minnesota 
Department of 
Employment 
and Economic 
Development  Tax Refund  Existing businesses located in Greater 
Minnesota that are approved by the 
Minnesota Department  of Employment 
and Economic Development (DEED), and 
which meet job creation, wage levels, 
and other eligibility requirements.  Eligible businesses may receive up to 
$2 million annually; up to $10 over 
seven -year period.  Ongoing  
Minnesota  Job Training 
Incentive 
Program  Minnesota 
Department of 
Employment 
and Economic 
Development  Grant  Eligible applicants include businesses 
located outside of the seven -county 
metropolitan area or located in the cities 
of Hanover, Rockford, Northfield, and 
New Prague that are adding at least three 
new jobs. The new jobs must pay wages 
at least equal to the median weekly wage 
for the county in which the jobs are 
located. The new jobs must also provide 
at least 32 hours of work per week for a 
minimum of nine mon ths per year. 
Businesses are required to match the 
grant on a 5:1 basis.  Eligible businesses may receive up to 
$200,000.   
Minnesota  Film Production 
Tax Credit  Minnesota 
Department of 
Employment 
and Economic 
Development  Tax Credit  Production companies that spend at least 
$1,000,000 in a taxable year for eligible 
production costs.  Eligible businesses may receive a 
25% income tax credit until the 
program's $5 million annual maximum 
has been fully allocated.  Ongoing    
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- 208 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Mississippi  Small Business 
and Existing 
Forestry 
Industry 
(SBEFI) Loan 
Program  Mississippi 
Development 
Authority  Loan 
Guarantee  Eligible companies include: (1) small 
businesses, defined as commercial 
enterprises with less than 100 full -time 
employees and $7 million in gross  
revenues or $750,000 in profit after 
taxes, and (2) existing forestry industry 
enterprises that have their principal 
places of business in Mississippi; have 
operated in the state for at least two 
consecutive years; perform the initial 
processing of pine l ogs and hardwood 
logs for the production of lumber 
products or are engaged in producing 
poles or timbers; and have employed an 
average of at least 15 employees in the 
most recent 36 -month period preceding 
application.  Small businesses may use SBEFI loan 
proceeds to acquire, renovate or expand 
buildings, for working capital or to 
acquire machinery or equipment. 
Existing forestry industry enterprises 
may use S BEFI loan funds for working 
capital, to acquire machinery and 
equipment, to make upgrades and 
improve ments to machinery and 
equipment or to acquire raw  materials.  
SBEFI loan proceeds cannot be used to 
pay off any existing debt for loan 
consolidation purposes, to finance the 
acquisition, construction, improvement 
or operation of real property primarily for 
sale or investment, to provide funds or 
free funds for speculation in any kind of 
property or as a loan to  owners.  
The maximum loan amount is 50 % of the 
total project cost  or $500,000, whichever 
is less. The minimum loan amount 
is $50,000.  Ongoing  
Mississippi  Job Protection 
Grant  Mississippi 
Development 
Authority  Grant  Recipients are Mississippi businesses, 
manufacturers, warehouses, distribution 
centers, R&D facilities, telecom and data 
processing businesses, national or 
regional headquarters that have 
operated in the state for at least 3 years 
and have lost jobs or are at risk of losing 
jobs due to outsourcing.  Grant amounts depend on the amount of 
investment the business is making in its 
operations; grants cannot be for more 
than 50% of the project; businesses 
must provide a 50% match.  Ongoing  
Mississippi  Existing 
Industry 
Productivity 
(EIB) Loan  Mississippi 
Development 
Authority  Loan 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    
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- 209 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Mississippi  Appalachian 
Regional 
Commission 
(ARC) Grant  Mississippi 
Development 
Authority/  
Appalachian 
Regional 
Commission 
Mississippi 
Office  Grant  Recipients are businesses and other 
entities located in ARC's Mississippi 
region.  The amounts vary.  Ongoing  
Mississippi  Delta Regional 
Authority 
(DRA) Grant  Mississippi 
Development 
Authority 
(in conjunction 
with local 
planning and 
development 
districts, 
economic 
development 
organizations, 
and other state 
agencies)  Grant  Recipients are businesses and other 
entities located in DRA's Mississippi 
region.  The amounts vary.  Ongoing  
Mississippi  Aerospace 
Initiative 
Incentive 
Program  Mississippi 
Development 
Authority/  
Mississippi 
Department of 
Revenue  Tax 
exemption  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  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/  
Mississippi 
Department of 
Revenue  Tax 
exemption  Recipients are companies that 
manufacture systems or components 
used in the generation of renewable or 
alternative energy, invest at least 
$50 million, and create at least 250 jobs 
in the  state.  This program provides a 10 -year 
exemption from income and franchise 
tax and a sales and use tax exemption 
from the beginning of the project until 
3 months after the start of commercial 
production.  Ongoing    
  G/SCM/N/401/USA  
 
- 210 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Mississippi  Growth and 
Prosperity 
Program (GAP) 
Incentives  Mississippi 
Development 
Authority/  
Mississippi 
Department of 
Revenue  Tax 
exemption  To qualify for GAP incentives, a company 
must locate in a GAP - designated county 
and must create and maintain at least 
10 new jobs; manufacturers, processors 
and companies that assemble, store, 
warehouse, service, distribute or sell any 
product or good, including agricultural 
products, R&D enterprises, and other 
industries as determined on a 
case-by-case basis by MDA may also 
qualify.  This program provides state income tax, 
franchise tax and propert y tax 
exemptions for up to 10 years, as well as 
a sales and use tax exemption on all 
equipment and machinery purchased 
during initial construction or the 
expansion of an approved facility.  Ongoing  
Mississippi  Jobs Tax Credit  Mississippi 
Department of 
Revenue  Tax credit  Most business types, including 
manufacturers, processors, distributors 
and wholesalers, may qualify; certain 
other business types may qualify upon 
receiving a designation from MDA; 
businesses must create between 
10 and 20 jobs, depending on the county 
in which they are located, to be eligible 
for this credit.  Equal to a percentage of payroll for each 
newly created job, the Jobs Tax Credit 
ranges from 2.5% to 10% of payroll, 
depending on where in the state the 
business is loc ated. The credit is 
available for 5 years and is taken in 
years  2-6 after jobs are created. The 
credit can be used to offset up to 50% of 
a business's state income tax  liability.  Ongoing  
Mississippi  Motion Picture 
Production 
Incentive 
Program  Mississippi 
Development 
Authority/  
Mississippi 
Department of 
Revenue  Rebate  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  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  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 this 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) Missis sippi 
Department of 
Revenue  Sales Tax 
Exemption  Commercial fishermen 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    
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- 211 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Mississippi  ACE Fund  Mississippi 
Development 
Authority 
(Section 
57-1-16) Grant  This program is typically used as a "deal -
closing fund" and is often used when 
there is significant competition with other 
states for projects. The types of 
companies that have been provided 
grants vary.  Since 2012, approximately $46 million in 
grants have been provided.  Ongoing  
Mississippi  Rural Economic 
Development 
Credits  Mississippi 
Business 
Finance 
Corporation  Tax credit  Companies qualified under the MBFC 
Incentive Program and using 
MBFC -issued industrial revenue bonds 
can use RED credits to offset up to 80 % 
of their state corporate income tax 
liability.  RED credits are used to offset up to 80 % 
of state corporate income tax liability 
each year for the life of the bonds, with 
unused credits carrie d forward for 
three  years.  Ongoing  
Missouri  Business Use 
Incentives for 
Large Scale 
Development 
(BUILD)  Department of 
Economic 
Development/  
Missouri 
Development 
Finance Board  Tax Credit  The program provides Missouri state 
income tax credits to eligible businesses 
in the amount of debt service payments 
for bond debt related to a portion of 
project costs. Eligible businesses are: 
(1) manufacturing, processing, 
assembly, research and development, 
agricultural processing or services in 
interstate co mmerce 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 oper ations, insurance 
companies or credit card billing and 
processing centers) are also eligible if the 
capital improvements  exceed $10 million 
and at least 500 new jobs are created 
within three years. Retail, health or 
professional services, intra -state 
relocations or replacement facilities are 
not eligible.  The amount of funding for each economic 
development project will be determined 
jointly by the Missouri Department of 
Economic Development and the Missouri 
Development Finance Board, based on 
the need for f unding to initiate the 
eligible project. Tax credits issued under 
this program cannot exceed $25 million 
annually.  Ongoing    
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- 212 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Missouri  Wine and 
Grape 
Production Tax 
Credit Program  Department of 
Economic 
Development  Tax credit  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 produc tion 
of wine in Missouri. The program cap is 
$8 million.  Ongoing. 
No authorizations have 
been granted since 2018  
Missouri  Missouri 
Quality Jobs  Missouri 
Department of 
Economic 
Development  Tax credit  An eligible business must create a 
minimum number of new jobs at the 
project facility based on the type of 
project: Small/Expanding businesses - 
Rural areas: 20 or more new jobs within 
two years; 40 or more new jobs within 
two years in non -rural areas. Technology 
businesses - (classified by NAICS) 10 or 
more new jobs within two years; High 
Impact Business - 100 or more new jobs 
within two years of the first hire and the 
first hire within one year of project 
approval.  The program expenditure cap for 
company recipients is $80 million.  Ongoing    
  G/SCM/N/401/USA  
 
- 213 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Missouri  Business Use 
Incentives for 
Large Scale 
Development 
(BUILD)  Missouri 
Department of 
Economic 
Development 
and Missouri 
Development 
Finance Board  Tax Credit  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 companie s or credit card 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 pr oject is an office 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 ta x 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 fundi ng to initiate the 
eligible  project.  Ongoing  
Missouri  Sales Tax 
Exemption for 
Manufacturers  Missouri 
Department of 
Revenue  Tax 
Exemption  Manufacturing companies making 
purchases of electrical energy, gas, 
water, coal, energy sources, chemicals, 
machinery equipment, and materials.  The sales tax of 4.225% will be 
exempted for manufacturing companies 
making certain purchases.  Ongoing  
Montana  Alternative 
Energy 
Production 
Credit  Montana 
Department of 
Revenue, 
15-32-401, 
MCA Tax Credit  The credit is available to any corporation 
that purchases depreciable property for a 
commercial or net metering alternative 
energy system.  The credit provides a 35% 
non-refundable tax credit for the costs, 
less any federal or state grants, of 
depreciable prope rty for a commercial or 
net metering alternative energy system. 
Unused credits can be carried forward 
7-years.  Ongoing    
  G/SCM/N/401/USA  
 
- 214 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Montana  Biodiesel 
Blending and 
Storage Credit  Montana 
Department of 
Revenue, 
15-32-703, 
MCA Tax Credit  The credit is available to any corporation 
that invests in a biodiesel blending or 
storage facility and begins biodiesel 
production.  This credit provides a 15% 
non-refundable tax credit for the cost of 
investments in biodiesel blending or 
storage facilities in a year when the 
taxpayers is blending or in the two years 
before the blending began. The total 
credits that may be claimed are $52,500 
for a distributor and $7,500 for a  retailer.  Ongoing  
Montana  Ethanol Tax 
Incentive  Montana 
Department of 
Transportation, 
15-70-501, 
MCA Tax reduct ion The tax reduction is available for a 
licensed ethanol distributor.  The tax incentive is a reduction of $0.20 
per gallon of ethanol distilled. The tax 
incentive is available for the first 
six years from the date the facility begins 
production. The total reductions cannot 
exceed $6 million in any consecutive 
12-month period.  Ongoing  
Montana  Manufacturer of 
Ammunition 
Components 
Tax Exemption  Montana 
Department of 
Revenue, 
15-24-1410, 
MCA Tax 
exemption  The credit is available to an en tity in the 
state that is engaged in the primary 
business of the manufacture of 
ammunition components.  All property used in the manufacture of 
ammunition components is exempt from 
the property tax levied for state 
educational purposes.  Ongoing  
Montana  Mineral and 
Coal 
Exploration 
Incentive  
Credit  Montana 
Department of 
Revenue, 
15-32-501, 
MCA Tax Credit  The credit is available to any corporation 
that engages in solid mineral or coal 
exploration in the state.  This credit is available for expenses 
incurred up to the time that construction 
commences on a new mine or the 
reopening of a previously closed mine. 
The credit is equal to the full spending 
amount on solid mineral or coal 
exploration expenditures in the state. 
The maximum credit is $ 20 million per 
mine.  Ongoing  
Montana  Oilseed 
Crushing and 
Biodiesel 
Production 
Facility Credit  Montana 
Department of 
Revenue, 
15-32-701, 
MCA Tax Credit  The credit is available to any corporation 
that invests in depreciable property 
placed in service in Mo ntana for the 
crushing of oilseeds for producing 
biodiesel or lubricants or for their 
production.  This credit provides a 15% 
non-refundable tax credit for investment 
in depreciable property placed in service 
in the state. The total credits claimed 
cannot e xceed $500,000 for a single 
facility. The credit can be carried forward 
for up to 7 years.  Ongoing    
  G/SCM/N/401/USA  
 
- 215 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Montana  Recycling 
Credit  Montana 
Department of 
Revenue, 
15-32-601, 
MCA Tax Credit  The credit is available to any corporation 
that invests in depreciable property used 
in collecting or processing reclaimable 
material or in manufacturing a product 
from reclaimed material.  The credit provides a non -refundable tax 
credit for investments in depreciable 
property used in collecting or processing 
reclaimable material or in manufacturing 
a product from reclaimed material. The 
credit is 25% of the first $250,000 in 
investments, 15% off the next $250,000 
and 5% of the next $500,000 invested.  Ongoing  
Montana  Ethanol Facility 
Tax Exemption  Montana Code 
Annotated 
15-6-138 Tax 
exemption  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  
Nebraska  Community 
Development 
Assistance Act  Nebraska 
Department of 
Economic 
Development 
(DED)  Tax credit  The Community Development Assistan ce 
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 approved 
community betterment projects.  A 
municipality, county, tribal authority, or 
non-profit community betterment 
organization can apply for CDAA tax 
credits through DED. Once the project is 
approved, the organization can notify 
donors that they're eligible for tax 
credits.  State projects ca nnot 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  
Nebraska  Nebraska 
Advantage Act  Nebraska 
Department of 
Economic 
Development  Tax credit, 
tax refund or 
rebate, grant, 
tax 
exemption  Qualifications depend on Tier (dependent 
on size of capital investment and number 
of jobs created), but all business es 
except retail will qualify at some level.  There are various tiers of support. There 
can be up to a 100% exemption of 
income, sales, withholding, and personal 
property taxes for up to 10 years.  Ongoing  
Nebraska  Nebraska 
Advantage 
Research and 
Developmen t 
Credit  Nebraska 
Department of 
Economic 
Development  Tax credit  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    
  G/SCM/N/401/USA  
 
- 216 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Nebraska  Nebraska 
Advantage 
Rural 
Development 
Act Nebraska 
Department of 
Economic 
Development  Tax refund or 
rebate  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  Nebrask a 
Innovation 
Fund Nebraska 
Department of 
Economic 
Development  Equity 
investment  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 processes in 
Nebraska is eligible.  Prototype grants can be up to $150,000 
per project for development.  Ongoing  
Nebraska  Nebraska 
Research and 
Development 
Grant Program  Nebraska 
Department of 
Economic 
Development 
(DED)  Grant  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 
$100,000. 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. Pleas e 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  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 awards 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    
  G/SCM/N/401/USA  
 
- 217 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Nebraska  Tax Increment 
Financing  Nebraska 
Department of 
Economic 
Development  Tax 
exemption  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 development a re targeted to repay the 
eligible costs acquired by a project. 
Specifics are subject to policy at the 
municipality -level.  Ongoing  
Nebraska  Capital Gains 
and 
Extraordinary 
Dividend 
Exclusion  Nebraska 
Department of 
Revenue  Tax 
exemption  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 based on the 
amount of taxes that would have been 
owed on the capital gains ea rned.  Ongoing  
Nebraska  New Markets 
Job Growth 
Investment Tax 
Credit  Nebraska 
Department of 
Revenue  Tax credit  The New Markets Job Growth Investment 
Act allows individuals, corporations, 
estates and trusts, financial institutions, 
and insurance companies t o claim 
nonrefundable nontransferable tax 
credits 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 to tal amount of qualified equity 
investments available for the latest 
round of applications is $12,437,866.  Ongoing    
  G/SCM/N/401/USA  
 
- 218 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Nebraska  Renewable 
Energy Tax 
Credit  Nebraska 
Department of 
Revenue  Tax credit  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 
July 14, 2006, and before 
October  1, 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 October 1, 2007, 
and before January 1, 2010, the credit 
shall be .1 cent for each kilowatt - hour of 
electricity generated by a new renewable 
electric generation facility. For ele ctricity 
generated on or after January 1, 2010, 
and before January 1, 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 January 1, 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 afte r July 14, 2006.  Ongoing  
Nebraska  Ethanol Tax 
Credit  Department of 
Revenue  Tax credit  The tax credit is available to ethanol 
producers.  The amount of the credit is $0.18 per 
gallon.  Ongoing  
Nebraska  Industrial 
Development 
Bonds 
(IDB)/Locally 
Issued  Nebraska 
Investment 
Finance 
Authority  Financing  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 app licants 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  The recipient is the film industry.  This program provides for a lodging tax 
exemption on hotel rooms for production 
companies after 30 days.  Ongoing    
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- 219 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Nebraska  The Nebraska 
Advantage 
Rural 
Development 
Act Department of 
Revenue  Tax credit  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 refunda ble 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  
Nebraska  ImagiNE 
Nebraska Act  Nebraska 
Departments of 
Economic 
Development 
and Revenue  Tax credit, 
tax refund or 
rebate, grant, 
tax 
exemption  Qualifications depend on level of capital 
investment and number of new jobs 
created. All businesses eligible except: 
Agriculture, forestry, fishing, and 
hunting; Transportation and 
Warehousing; Information; Utilities; 
Mining, quarrying and oil and gas 
extraction; Public Administration; or 
Construction.  $50 million  Sunsets 12/31/2030  
Nebraska  Renewable 
Chemical Tax 
Credit Act  Nebraska 
Department of 
Economic 
Development  Tax Credit  Producers of bio -based chemicals with a 
significant nonfossil carbon content . $3 million  Ongoing  
Nebraska  Urban 
Redevelopment 
Act Nebraska 
Department of 
Economic 
Development  Tax Credit  Qualification depends upon location 
in areas of high poverty and 
unemployment . $8 million  Sunsets 12/31/2031  
Nevada  State Income 
Tax Exemption  Commission on 
Economic 
Development 
(Nevada Film 
Office)  Tax 
exemption  The recipient is the film industry.  Under this program there is no corporate 
or individual income tax.  Ongoing  
Nevada  Reduced 
Lodging Tax  Commission on 
Economic 
Development  
(Nevada Film 
Office)  Tax 
exemption  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    
  G/SCM/N/401/USA  
 
- 220 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Nevada  Modified 
Business Tax 
Abatement  Nevada 
Commission on 
Economic 
Development  Tax 
Exemption  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 jobs 
by the fourth quarter  of operation. For 
counties/cities with a population of less 
than 100,000 or 60,000, respectively, a 
minimum of 15 full -time permanent jobs 
by the fourth quarter of operation. 
(3) Capital Investment Requirement - 
For counties/cities with a population of 
more than 100,000 or 60,000 
respectively, a capital investment of 
$1 million. For counties/cities with a 
population of less than 
100,000  or 60,000, respectively, a 
capital investment of $250,000 is 
required.  This program provides abatement of 
50% of the modi fied business tax 
otherwise due during the first four years 
of its operations.  Ongoing    
  G/SCM/N/401/USA  
 
- 221 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Nevada  Property Tax 
Abatement  Nevada 
Commission  
on Economic 
Development  Tax 
exemption  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 100,000/6 0,000 
a minimum of 75 full -time permanent 
jobs in Nevada is required by the fourth 
quarter of operation and continues to 
employ at least the minimum. For 
counties/cities with a population of less 
than 100,000/60,000 a minimum of 
15 full- time permanent job s in Nevada 
in required by the fourth quarter of 
operation and continues to employ at 
least the minimum. (3) Capital 
Investment Requirement - For 
counties/cities with a population of more 
than 100,000/60,000, the business will 
make a capital investment of $50 million 
if the business is an industrial or 
manufacturing business or at least 
$5 million if the business is not an 
industrial or manufacturing  business.  Partial abatement from personal 
property taxes is available to companies 
who locate or expand thei r business in 
Nevada. The abatement can be up to 
50% of the taxes due for up to 10 years.  Ongoing    
  G/SCM/N/401/USA  
 
- 222 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Nevada  Sales and Use 
Tax Abatement  Nevada 
Commission on 
Economic 
Development  Tax benefits  The eligibility criteria are as follows: 
(1) Wage Requirement - The company's 
average hourly wage at the Nevada 
facility must equal or exceed 100% of the 
county average hourly wage or statewide 
average hourly wage, whichever is less.  
(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 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 Requirement - For counties 
or cities with a population of more than 
100,000 or 60,000 respectively, a capital 
investment of $1 million is required. For 
counties or cities with a population of less 
than 100,000 or 60,000 respectively a 
capital investment of $250,000 is 
required.  Partial sales and use tax abatements are 
available for purchases of capital 
equipment. The abatement reduces the 
applicable tax rate to 2%.  Ongoing    
  G/SCM/N/401/USA  
 
- 223 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Nevada  Aviation Parts 
Abatement  Governor's 
Office of 
Economic 
Development 
(GOED)  Tax benefits  The incentives under this program are 
available to companies engaged in 
aircraft or aircraft components 
manufacture, operation, service, 
maintenance, testing, repair, overhaul or 
assem bly. 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 an 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 maintained in Nevada; 
(3) average hourly wage for employees 
at or above the statewide average; 
(4) ownership, development or 
refinement of a patent or other 
intellectual property, or receipt of an FAA 
certification pursuant to 14 CFR Part 21. Property tax abatement 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/401/USA  
 
- 224 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Nevada  Transferable 
Tax Credit for 
Film and Other 
Productions  Governor's 
Office of 
Economic 
Development; 
§§1-15, 
NRS 360.759  Tax credit  Film and other producers are eligible to 
take the tax credit on qualified 
production, pre -production and 
post-production expenditures.  The tax credit is equal to 15% of qualified 
production costs; 15% on wages, 
salaries and fringe benefits for resident 
personnel and 12% for non -resident 
personnel, plus 5% of qualified 
production  costs if more than 50% of 
filming days occurred in a NV county in 
which qualified productions incurred less 
than $10 million of direct expenditures in 
each of the 2 years immediately 
preceding the date of application. Annual 
funding cap is $10 million per  fiscal year 
with remaining credits carried over with 
expiry four years after credits are issued.  Ongoing  
Nevada  Capital 
Investment 
Abatements  Governor's 
Office of 
Economic 
Development  Tax 
abatement  Companies making capital investments 
of at least $1  billion and $3.5  billion.  Higher reductions in the standard tax 
abatements. Up to 50% abatement for 
up to 4 years on quarterly payroll over 
$50,000 taxed at 1.378%.  Ongoing  
New Hampshire  R & D Tax 
Credit  Revenue 
Administration  Tax credit  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 reduce d 
proportionately.  Ongoing  
New Hampshire  Coos County 
Job Creation 
Tax Credit  New Hampshire 
Department of 
Resources and 
Economic 
Development 
(DRED)  Tax credit  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 Enterprise Tax. Any unu sed 
portion of the credit can be applied to the 
Business Profits Tax. All new jobs created 
after the bill's effective dates are eligible 
for the credit and there is no cap on the 
amount of jobs created. Unused benefits 
can be carried forward for five years . Ongoing    
  G/SCM/N/401/USA  
 
- 225 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New Jersey  Edison 
Innovation 
Clean Energy 
Manufacturing 
Fund (CEMF)  New Jersey 
Economic 
Development 
Authority/  
Board of Public 
Utilities  Mixed 
financing  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 with 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 milestones 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  
New Jersey  Edison 
Innovation 
Angel Growth 
Fund; Edison 
Innovation VC 
Growth Fund; 
Edison 
Innovation 
Growth Stars 
Fund New Jersey 
Economic 
Development  
Authority  Loan Recipients are emerging technology 
companies that have attracted capital 
through angel and venture capital 
investors.  This program provides support under 
different funds. Angel Growth Fund : 
Angel supported technology companies 
with minimum trailing 12 -month 
commercial revenues of $500,000 may 
be eligible for up to $250,000 in 
subordinated convertible debt  financing.  
VC Growth Fund : Venture 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 subordinated 
convertible debt financing.  Ongoing    
  G/SCM/N/401/USA  
 
- 226 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
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  Recipients include a UEZ -certified 
manufacturer employing at least 
250 full-time workers, at least 50% of 
whom are involved in the manufacturing 
process.  This program provides an exemption 
from the sales and use tax for electricity 
and natural gas utilities, both the 
commodity and its transmission, 
consumed at the UEZ -certified location.  Ongoing  
New Jersey  Energy Sales 
Tax Exemption 
Program 
(Salem County)  New Jersey 
Economic 
Development 
Authority  Tax 
exemption  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  Technology 
Business Tax 
Credit 
Certificate 
Transfer 
Program  New Jersey 
Economic 
Development 
Authority  Tax 
incentives  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  
New Jersey  Urban 
Enterprise Zone 
Program  Community 
Affairs  Mixed tax 
incentives  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 e xemptions 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 z one or within a qualifying 
municipality; subsidized unemployment 
insurance costs for certain employees 
who earn less than $4,500; an incentive 
tax credit of eight percent in the zone for 
certain eligible firms; and, priority for 
financial assistance from N ew Jersey 
Local Development Financing Fund and 
Job Training Program.  Ongoing    
  G/SCM/N/401/USA  
 
- 227 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New Jersey  Fund for 
Community 
Economic 
Development  New Jersey 
Economic 
Development 
Authority  Mixed  Recipients include a community 
economic development organization or a 
for-profit developer of real estate 
development projects in urban and 
Smart Growth locations.  This program provides the following 
types of support: Loans to  Lenders  - Up 
to $750,000 in loans for urban -based 
community organizations with successful 
"Loans to  Lenders" history with EDA, who 
in turn offer term loans and lines of credit 
to micro -enterprises and small 
businesses not qualified for traditional 
bank financing.  
Up to $500,000 in loans for newly 
applying urban -based community 
organizations who in turn offer term 
loans and lines of credit to 
micro -enterprises and small businesses 
not qualified for traditional financing.  
Predevelopment funding : Up to $50,000 
in funds for feasibility studies and other 
predevelopment costs that will determine 
the 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.  Ongoing    
  G/SCM/N/401/USA  
 
- 228 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New Jersey  Grow 
New Jersey 
Assistance 
Program  New Jersey 
Economic 
Development 
Authority  Tax credit  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 
industr ial properties having over 
400,000 square feet for at least one year 
or impacted by Urban Transit Hub Tax 
Credit Program approval;  or areas 
targeted for development in the 
New Jersey Meadowlands, Highlands, 
and Pinelands, as specified in the acts 
establish ing these areas.  This program provides up to $8,000 per 
each new or retained full time job per 
year up to 10 years. Qualified eligible 
businesses may receive tax credits of 
$5,000 per year for a period of ten years 
for each new or retained full -time job. I n 
addition, a bonus award of up to $3,000 
per job per year for a period of ten years 
may be awarded if the qualified eligible 
business meets additional criteria, such 
as: if the business is in a desirable 
industry; if the business locates or 
relocates to a  location within a qualified 
incentive area adjacent to or within 
one-half a mile or short -distance -shuttle 
service of a public transit facility; if the 
business creates jobs using full -time 
employees in eligible positions whose 
annual salaries, are greate r than the 
average full -time salary in NJ; or, is 
locating 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. Ongoing    
  G/SCM/N/401/USA  
 
- 229 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New Jersey  NJ CoVest Fund  New Jersey 
Economic 
Development 
Authority  Convertible 
Notes with 
Warrants  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 p roduct -based, 
capital -efficient and scalable; have a 
large, identifiable target market; own 
proprietary intellectual property 
protected by U.S. Library of Congress 
copyright or USPTO patents; and already 
have sales revenue from at least 
3 commercial custom ers (excluding 
research, grants, consulting or other 
service -based  revenue).  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 investmen t. 
Notes have a 10 -year maturity, with no 
payments due in the first 7 years, but 
with 3%  interest accrued and capitalized 
annually, and pledged against the 
company's protected intellectual  
property.  Ongoing  
New Jersey  Offshore Wind 
Tax Credit  New Jersey 
Economic 
Development  
Authority  Tax Credit  Businesses making a capital investment 
in a qualified wind energy facility of $50M 
($17.5M if a tenant) in New Jersey and 
will be employing at least 150 new, 
full-time employees at the qualified wind 
energy facility or through an equipment 
supply coordination agreement. Tenants 
must occupy space in a qualified wind 
energy facility located in  New Jersey 
where the owner has made or acquired a 
minimum $50 million capital investment 
in the facility. The tenant -occupied space  
must represent at least $17.5  million of 
the capital investment in the facility.  Tax credits equal up to 100% of the 
qualified capital investments made, 
except as limited by a 110% net positive 
economic benefit to the State. Taxpayers 
may appl y 20% of the total credit 
amount per year over a five -year period 
against their corporate business tax or 
insurance premiums, or sell the tax credit 
certificate for an amount not less than 
75% of the credit amount.  Ongoing    
  G/SCM/N/401/USA  
 
- 230 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New Jersey  Personal 
Protective 
Equipment 
(PPE) 
Manufacturing 
Tax Credit 
(PMTC)  New Jersey 
Economic 
Development 
Authority  Tax Credit  This program provides tax credits to 
projects that have invested in the 
development of PPE manufacturing 
within the state in tax years 2020 -2022. 
The tax cr edits are based on the number 
of new or retained jobs involved in or 
supporting the manufacture of PPE in a 
Qualified Facility. To be eligible for the 
program, a business must meet 
investment and hiring thresholds and the 
facility itself must meet one of f ive 
criteria based on location or use to be 
considered a Qualified Facility.  The PMTC Program awards tax credits for 
each Qualifying Full -Time Job involved in 
the manufacture of PPE ($10,000 per 
job). It also makes additional credits 
available for Qualifyi ng Full -Time Jobs if 
the applicant meets certain other criteria 
that support the State's broader 
economic goals ($1,000 or $1,500 per 
job depending on the criterion). The total 
available credits for a taxpayer's project 
are limited to $500,000 for the appl icable 
tax year or privilege period for which the 
taxpayer applies. The total available tax 
credits available under the PMTC 
Program is $10 million per year.  Ongoing. All applications 
must be submitted on or 
before June 30, 2024.  
New Mexico  Aerospace 
Facility 
Deduction  New Mexico 
Taxation and 
Revenue 
Department  Tax deduction  Recipients are New Mexico -based 
companies that launch, operate, recover 
and prepare space vehicles or payloads 
or operate a spaceport in New Mexico.  Receipts from launchi ng, 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  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 
aircraft vehicles may be eligible for a 
50% deduction.  Ongoing  
New Mexico  High Wage Jobs 
Tax Credit  Taxation & 
Revenue 
Department  Tax cre dit 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 popul ation 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  Job Training 
Incentive 
Program  Economic 
Development 
Department 
(EDD)  Grant  Recipients are manufacturers, non -retail 
service companies and certain green 
industries. Excluded are businesses in 
agriculture, construction, extractive 
industries, gambling, health ca re and 
retail.  The program reimburses 50 -75% of 
employee wages. Custom training at a 
New Mexico public educational institution 
may also be covered.  Ongoing    
  G/SCM/N/401/USA  
 
- 231 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New Mexico  Refundable 
Film Production 
Tax Credit  New Mexico 
Film Office/EDD  Tax refund  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 pi lot 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  
New Mexico  Film Crew 
Advancement 
Program  New Mexico 
Film Office/EDD  Labor & 
Training 
Reimburse -
ment Funds  The film industry is the recipient.  This program provides fifty percent 
(50%) wage reimbursement for on the 
job training for New Mexico residents in 
advanced below the line crew positions.  Ongoing  
New Mexico  Film 
Investment 
Loan Program  New Mexico 
Film Office/EDD  Loan The 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  Manufacturer 
Investment 
Credit  New Mexico 
Taxation and 
Revenue 
Department  Tax credit  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  The fi lm industry is the recipient.  A qualified production company may 
execute nontaxable transaction 
certificates with its suppliers for tangible 
personal property or services. The 
suppliers may then deduct the value of 
these certificates from the gross receipt s 
tax. Ongoing  
New Mexico  State Sales Tax 
exemption  New Mexico 
Film Office  Tax 
exemption  The recipient is the film industry.  This program provides an exemption of 
state sales tax.  Ongoing    
  G/SCM/N/401/USA  
 
- 232 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New Mexico  Technology 
Jobs and 
Research and 
Development 
Tax Credit  Economic 
Development 
Department & 
Taxation and 
Revenue 
Department  Tax credit  Recipients include businesses conducting 
qualified R&D in New Mexico.  This program provides a basic tax credit 
equal to 5% in urban areas and 10% in 
rural areas of qualifie d expenditures, and 
an additional 5% credit toward income 
tax liability by raising its in -state payroll 
$75,000 for every $1 million in qualified 
expenditures claimed.  Ongoing  
New Mexico  Alternative 
Energy Product 
Manufacturers 
Tax Credit  Economic 
Development 
Department & 
Taxation and 
Revenue 
Department  Tax credit  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  Recipients are small wineries and 
breweries.  Wine produced by a small winery carries 
a tax of 10 cents per liter on the first 
80,000 liters; 20 cents on production 
over that level. The basic tax rate for 
wine is 45 cents per liter. Beer produced 
by a microbrewery is taxed at 25 cents 
per gallon. The basic  tax rate for beer is 
41 cents per  gallon.  Ongoing  
New Mexico  Renewable 
Energy 
Production Tax 
Credit  Economic 
Development 
Department & 
Taxation and 
Revenue 
Department  Tax credit  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  
New Mexico  Rural Jobs Tax 
Credit  Economic 
Development 
Department & 
Taxation and 
Revenue 
Department  Tax credit  Recipients are businesses in rural 
communities in the state. Rural areas are 
defined as those c ommunities not within 
the 10 -mile radius of a large city.  This program provides a maximum 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 count y, 
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  Recipients are companies in a designated 
enterprise zone.  The support is the amount of additional 
tax proceeds flowing  from the increase in 
property valuation, diverted to finance 
the project.  Ongoing    
  G/SCM/N/401/USA  
 
- 233 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New Mexico  Catalyst Fund  Economic 
Development 
Department  Equity  The program is focused on technology 
startups, subject to an investment -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 portfoli o 
funds that together provide another 
$20 million in matching private funds.  Ongoing  
New York  Commercial 
Tax Program  Empire State 
Development 
Corporation  Tax Credit  This program is limited to 
advertisements recorded on film, 
audiotape, videotape or digital medium 
in New York State (NYS) for multi -market 
distribution by way of radio, television, or 
motion picture theaters.  Credits of up to $7 million per year can 
be allocated to encourage qualified 
production companies to produce 
commercials in NYS an d help create and 
maintain jobs. The $7 million per year 
consists of three components for 
companies: shooting commercials 
Downstate ($3 million), shooting Upstate 
($3 million), and those demonstrating 
incremental "growth" in commercial 
production ($1 milli on). An applicant can 
receive a credit of 5% on qualified 
production expenses under the Upstate 
and Downstate components of the 
Commercial Tax Credit Program. An 
additional 20% credit is available under 
the Growth component for eligible 
incremental growth in production 
expenses from one year to the  next. Ongoing  
New York  Economic 
Development 
Fund (EDF)  Empire State 
Development 
Corporation  Grant  Eligible companies include:  
(1) businesses involved in industrial, 
manufacturing, warehousing and 
distribution;  
(2) research and development, high 
technology, service and other non -retail 
commercial enterprises;  
(3) not -for-profits;  
(4) local development corporations and 
industrial development agencies (IDAs); 
and  
(5) municipalities. Companies not eligible 
include residential, casino or gambling 
institutions, legal, medical, nursing 
services and retail  firms.  EDF is a flexible progra m, providing a 
range of assistance to businesses, 
municipalities, IDAs and other economic 
development organizations to ensure 
that the diversity of business needs are 
being met by the state. EDF funds assist 
with construction, expansion and 
rehabilitation of facilities; acquisition of 
machinery and equipment; working 
capital; and the training of full -time 
permanent employees.  Ongoing    
  G/SCM/N/401/USA  
 
- 234 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New York  Innovation 
Technology 
Commercial -
ization (ITC) 
Fund Empire State 
Development 
Corporation  Grant  Eligible companies are engaged in the 
commercialization of an emerging 
technology with the potential to achieve 
significant technical advances and 
innovation, are at the stage of 
development appropriate for initial 
equity financing, are located in or agree 
in writi ng to be located in NYS, and have 
the potential to generate additional 
economic activity in the State and are 
able to secure a 1:1 match from private 
sector funding sources at the time of  
investment.  The ITC Fund investment entities will 
make investments o f up to $100,000 per 
eligible company; all require at least a 
1:1 match from private sector funding 
sources at the time of investment.  Ongoing  
New York  Innovation 
Venture Capital 
Fund Program  Empire State 
Development 
Corporation  Grant  Companies must be lo cated in or agree 
in writing to be located in NYS and have 
the potential to generate additional 
economic activity in the state and 
participate in an emerging technology 
field and are achieving, or have the 
potential to achieve, technological 
advances and i nnovation.  The Fund considers occasional and 
opportunistic seed rounds. It provides 
capital for first -time CEOs and/or 
founders and consider industry segments 
and geographic regions not adequately 
served by the venture community. The 
Fund also makes direct  equity 
investments in companies with an 
emphasis on strategic industries such as 
information technology, life sciences, 
clean energy, and advanced 
manufacturing. Initial investments 
typically range in size from $500,000 to 
$1.5 million. All investments by  the Fund 
require at least a 2:1 match from private 
sources at the time of  investment.  Ongoing    
  G/SCM/N/401/USA  
 
- 235 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New York  Job 
Development 
Authority (JDA) 
Direct Loan 
Program  Empire State 
Development 
Corporation  Loan JDA Loans may not be used for:  
Retail facilities, which customers must 
personally visit in order to obtain the 
goods or services being  sold 
• Hotel or residential  facilities  
• Motor vehicles  
• Working capital loans  
Other requirements include the 
following:  
• The borrower must secure a letter of 
commit ment from the bank providing the 
50% financing portion of the project cost.  
• The borrower must provide at least 
10% of the project cost as an equity 
contribution to the project.  
Personal guarantees are required from 
any person owning 20% or more of the 
operating company for whose benefit the 
JDA loan is being  made.  In most cases, JDA Loans can be for up 
to 40% of the total project cost of real 
estate projects or M&E projects. Loans 
may be up to 60% for projects located in 
Empire Zones or economically distres sed 
area. The combination of a bank loan and 
a JDA Loan allows up to 90% financing of 
a project. The typical financing structure 
is: 50% bank loan, 40% JDA loan 
10% borrower equity. A JDA real estate 
loan is normally a second mortgage loan, 
subordinate to a first -mortgage loan 
provided by a bank. Real estate project 
costs include the cost of an existing 
building and renovations, purchase of 
land and construction of a new building 
and soft costs normally associated with a 
real estate  transaction.  
Project costs include the acquisition costs 
and eligible soft costs only.  Ongoing  
New York  Life Sciences 
Research and 
Development 
Tax Credit  Empire State 
Development 
Corporation  Tax Credit  This program is available to a new 
business entity that devotes th e majority 
of its efforts to the various stages of 
research, development, technology 
transfer and commercialization related to 
any life sciences field.  Program credits of $10 million per year 
can be allocated and used to encourage 
new businesses to conduct  their research 
and development in the state.  
Qualified life sciences companies may be 
eligible to receive a fully refundable 
credit based on qualified research and 
development expenditures incurred in 
NYS. The credit is 15 % for a company 
that employs 10 o r more persons and 
20% for a company that employs 10 or 
less. 
The credit is allowed for up to three 
consecutive years beginning with the 
first taxable year on or after 
January  1, 2018 during which the 
qualified life sciences company meets the 
eligibility criteria. The credit is capped at 
$500,000 per year for a lifetime cap 
of $1.5 million.  Ongoing    
  G/SCM/N/401/USA  
 
- 236 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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)  Recipients are in the entertainment 
industry: film production, commercial 
production, music and theatrical 
production.  Film Production Credit : 30% to 40% 
refundable tax credit on qualified 
expenses while filming or post -producing 
a film project in the state. Program is 
capped at $420 million per year 
through  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 qualified film production 
facilities.  
Employment Incentive Tax Credi t: up to 
2.5% t ax credit for each of the two years 
following the year the investment tax 
credit is claimed based on increased  
employment.  Ongoing  
New York  Biofuels 
Production 
Credit  Tax Law 
section 28  Tax credit  Recipients are manufacturers of qualified 
biofuel products (primarily ethanol and 
bio-diesel).  Biofuels production 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    
  G/SCM/N/401/USA  
 
- 237 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New York  Excelsior Jobs 
Program  Dept of 
Economic 
Development  Tax credit  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. 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;  
Excels ior Investment Tax Credit: 2% of 
qualified investments;  
Excelsior Research and Development tax 
credit: 50% of the federal R&D credit, 
capped at 6% of research expenditures 
attributable to activities conducted in the 
state; and  
Excelsior Real Property Tax Credit: 
available to firms locating in certain 
distressed areas and firms in targeted 
industries that meet higher employment 
and investment thresholds (e.g., 
Regionally Significant Projects).  Ongoing  
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  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%);  
Have gross revenues which did not 
exceed twenty million dollars for the 
immediately preceding  year. 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 fees 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 b e more than $250,000 
per year. Additional details on emerging 
technology definitions and eligibility 
requirements are available in the NYC 
Department of Finance Biotechnology 
Tax Credit Application Definitions and 
Instructions.  Until end of 2019    
  G/SCM/N/401/USA  
 
- 238 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New York Qualified 
Emerging 
Technology 
Company 
(QETC) Tax 
Credits  Tax Law 
sections 
210-B.7, 
210-B.8 Tax credit  A qualified emerging technology 
company is, pursuant to section 3102 -e 
of the Public Authorities Law (PAL), a 
company located in New York State that 
has total annual product sales of 
$10 million or less, and meets either of 
the following criteria: (1) its primary 
products or services are classified as 
emerging technologies under 
section  3102-e(1)(b) of the PAL; or (2) it 
has research and development ac tivities 
in New York State and its ratio of 
research and development funds to net 
sales equals or exceeds the average ratio 
for all surveyed companies.  This program provides tax credits for 
Qualified Emerging Technology 
Companies (QETCs):  
1. QETC Employment Credit -- 
Refundable tax credit equal to $1,000 per 
new full -time employee (employees in 
excess of base year employment level), 
available for one 3 -year period.  
2. QETC Capital Credit -- Credit equal to 
a percentage of each qualified 
investment in a qualified emerging 
technology company. Credit equals 10% 
for qualified investments that are 
certified to be held for at least four years 
(maximum credit per taxpayer of 
$150,000); 20% for qualified 
investments certified to be held for at 
least 9 years  (maximum credit per 
taxpayer of $300,000).  Ongoing  
New York  START -UP NY  Empire State 
Development 
Corporation  Tax 
Incentives  Recipients include businesses partnering 
with colleges/universities for direct 
access to advanced research 
laboratories, development resources and 
experts in key industries. Participating 
company must be a new business in 
New York State, or an existing New York 
business relocating to or expanding 
within the state; partner with a New York 
State college or univer sity; or create new 
jobs and contribute to the economic 
development of the local community.  
Any business that wants to locate in a 
New York tax -free area (TFA) must 
submit an application to the campus, 
university or college sponsoring the TFA 
by December 3 1, 2020.  Under this program the business income 
tax is eliminated for 10 years. A tax 
elimination credit eliminates corporate 
franchise taxes related to income earned 
in the TFA. 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. Th e 
Metropolitan Commuter Transportation 
Mobility Tax benefit for employers is 
available for 40 consecutive calendar 
quarters beginning with the calendar 
quarter during which the business 
locates in the TFA.  Ongoing    
  G/SCM/N/401/USA  
 
- 239 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New York  Empowerment 
Zone Program  New Yor k 
Empowerment 
Zone 
Corporation 
(NYEZC)  Mixed 
financing  Qualified businesses are generally any 
business except those consisting 
primarily of the development or holding 
of intangibles for sale or license, golf 
courses, country clubs, massage parlors, 
hot tub  or suntan facilities, 
racetrack/gambling facilities, liquor 
stores, or farms with assets greater than 
$500,000 at close of tax year.  This program provides bond financing at 
lower than market interest rates. Total 
outstanding EZ facility bonds allocated to  
any person cannot exceed $3 million per 
zone or $20 million for all zones 
nationwide. At least 95 % of the net 
proceeds of the bond issue must be used 
to finance qualified zone property. 
New York State and New York City each 
have committed $100 million ove r the 
next 10 years to match the Federal 
commitment for a total of $300 million.  Ongoing  
New York  Energy 
Products 
Center  New York State 
Energy R&D 
Authority  Loans  Recipients are businesses involved with a 
technology, product, or service that 
generates new supplies of energy more 
efficiently and cleanly.  This program provides up to $500,000 of 
project costs, with 50 % co-funding. 
Project funding is budgeted in advance 
by program topic and specific in each 
"Program Opportunity Notice". The 
program money is allocated among the 
chosen projects. New York State lenders 
provide loans with an interest rate 
of 4.5%. The averag e cost of a project 
being funded is up to $200,000.  Ongoing    
  G/SCM/N/401/USA  
 
- 240 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New York  Linked Deposit 
Program (LDP)  Empire State 
Development 
Corporation  Loans  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 fulfill a 
state or federal procurement contract; 
defense industry manufacturers with at 
least 25 % of gross revenue derived from  
defense contracts/subcontracts investing 
to reduce dependence on the defense. 
In 2014, $560 million in funding was 
authorized, and approximately $212.5 
was used.  Ongoing  
New York  Metropolitan 
Economic 
Revitalization 
Fund (MERF)  Empire State 
Development 
(ESD) 
Corporation  Loan Eligible businesses should retain or 
create significant numbers of private 
sector jobs in economically distressed 
areas.  This program provides loans of up to a 
maximum of $5,000,000, or 10 % of total 
project cost, whicheve r 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 required. 
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    
  G/SCM/N/401/USA  
 
- 241 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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  Recipients are qualifying redevelopers 
who complete certified remediation 
and/or redevelopment of brownfield 
sites.  Credits are equal to a percentage of 
certified remediation or redevelopment 
costs. Redevelopment credits are limited 
to $35 million ($45 million if used for 
manufacturing activities)  Ongoing; Eligible sites 
must have been accepted 
into the Brownfield 
Cleanup Program before 
Jan 1, 2023 and have 
until April 1, 2026 to 
receive the certificate of 
completion in order to 
receive credits.  
New York  Sales Tax 
Exemption for 
Commercial 
Vessels and 
Commer cial 
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  Sales and use tax on commercial fishing 
vessels used directly and predominately 
in the harvesti ng of fish for sale are 
qualified for exemption under this 
program.  Sales tax foregone on the sale and 
maintenance and repair of such vessels.  Ongoing  
New York  Alcoholic 
Beverage 
Production 
Credit  New York State 
Department of 
Taxation and 
Finance; Tax 
Law sections 
210-B.39, 
606(uu)  Tax credit  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 tax 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 commercial and fishing vessel 
industries are eligible.  Sales tax foregone on the maintenance 
and repair of such vessels.  Ongoing    
  G/SCM/N/401/USA  
 
- 242 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New York  Photonics 
Attraction Fund  Finger Lakes 
Regional 
Economic 
Development 
Council  Grants New York State has dedicated $30 million 
for a Photonics Attraction Fund (PAF) to 
encourage companies to setup or expand 
their manufacturing operations for 
integrated photonics technologies in the 
Greater Rochester area. The PAF 
program was established in 2018 as part 
of the $250 million commitment by NYS 
to the American Institute for 
Manufacturing Integrated Photonics, 
which is a Rochester -based  
Manufacturing USA  institute sponsored 
by the Department of Defense.  Eligible applicants include businesses 
that manufacture products using 
integrated photonics technologies or 
provide services to the integrated 
photonic industry:  
• Manufacturer of photonics 
integrated circuits (PIC);  
• Manufacturer of systems that 
include PICs; or  
• Company that provides services 
to the PIC industry.  
Applicants must commit to establishing 
or expanding their manufacturing 
operations in the greater Rochester area 
(Finger Lakes region of NYS) and must 
demonstrate the adequacy of its 
resources, experience, and past 
performance . Ongoing    
  G/SCM/N/401/USA  
 
- 243 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
New York  Global NY Grant 
Fund Program  
 Empire State 
Development  Grants  The Global NY Grant Fund makes up to 
$2 million in grants available per year to 
help New York State's small and 
medium -sized businesses to sell their 
products and services worldwide.  
The Global NY Grant Fund  Program is 
open to New York State companies and  
non-profit organizations seeking to 
create or expand direct exports. The fund 
will also support economic development 
organizations with expenses related to 
foreign direct investment attraction 
activities.  
 The program provides grants of up to 
$25,000 to h elp companies start or 
increase their global sales according to 
the following eligibility criteria:  
• The company must be located in 
New York State, have 500 or 
fewer employees, and have at 
least 51 % of product value 
added in New York State  
• Intend to begin or expand sales 
in foreign markets  
• Business is viable and in 
existence for at least one year 
by the date of application  
• Demonstrated need for grant 
assistance  
• Demonstrated understanding of 
costs associated with doing 
business with foreign buyers, 
including costs of freight 
forwarding, customs brokers, 
packing, shipping, marketing, 
etc. 
Grants of up to $100,000 are available to 
not-for-profit organizations that provide 
assist ance and trade education to 
New York State companies subject to the 
following relevant criteria:  
• The non -profit economic 
development organization must 
be located in New York State  
• Have a demonstrated history of 
helping New York State 
businesses sell globa lly and/or 
contribute to state or regional 
economic development through 
the promotion of international 
trade  
Approved activities New York State 
companies and not -for-profit 
organizations can be awarded grant 
funding to complete include:  Ongoing    
  G/SCM/N/401/USA  
 
- 244 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
• Trade Shows; Trade Missions  
• Market Customization and 
International Marketing  
• Product Adaptation  
• Market Certification  
• Foreign sales education  
• Foreign sales Training  
For-profit businesses may receive grant 
awards covering up to 50 % of total 
project costs. Not -for-profit 
organizations may receive grant awards 
covering up to 75 % of total project costs.  
New York  Global NY State 
Trade 
Expansion 
Program (STEP)  
 Empire State 
Development  Grants  All funding for the STEP program has 
been expended. When funds existed, 
they were used to assist New York State 
businesses with:  
• Participation in programmed 
foreign trade missions  
• Subscription to services 
provided by the Department of 
Commerce  
• Trade show exhibition 
(international and qualified 
domestic trade shows)  
• Participation in foreign sales 
training workshops  
• Qualified foreign market sales 
trips 
• Website Content/  
Foreign  Language Translation  
• Development of International 
Marketing Campaign(s)  
• Virtual Services  Companies had to me et the following 
eligibility criteria:  
• Headquarters in New York State  
• Manufacture, assemble and/or 
distribute a product, or provide 
service  
• In business for at least one year  
• Qualify as an "eligible small 
business concern"  
• Have access to sufficient 
resources to bear the costs 
associated with trade  
• Have a product or service for 
export that contains at least 
51% United States content  
 Ongoing    
  G/SCM/N/401/USA  
 
- 245 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Carolina  One 
North  Carolina 
(OneNC) Fund  North Carolina 
Department of 
Commerce  Grant  Awards are based on the number of jobs 
created, level of investment, location of 
the project, economic impact of the 
project and the importance of the project 
to the state and region. Awards are 
allocated to local governments as part of 
a negotiated challenge grant. By statute, 
OneNC requires that a local government 
provide an incentive to match the OneNC 
funding. The required local match 
depends on the tier designation of the 
county. O neNC funding is dispersed in 
25% increments as the company creates 
new jobs. For instance, if a company 
commits to creating 100 jobs over three 
years, as soon as the company has 
created the first 25 jobs, it is eligible to 
receive 25% of the award. North C arolina 
statute requires that the company 
maintain at least 90% of the new jobs in 
operation at the project location, or at 
another approved site in North Carolina, 
for a period of up to two years after the 
grant end date. Note: The OneNC and 
JDIG will not  be co -awarded for the same  
project.  Awards are based on the number of jobs 
created, the level of investment, the 
location of the project, the economic 
impact of the project, and the 
importance of the project to the state 
and region. The OneNC and JDIG wil l not 
be co -awarded for the same project.  Ongoing    
  G/SCM/N/401/USA  
 
- 246 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Carolina  Data Centers 
Sales & Use 
Tax Exemptions  North Carolina 
Department of 
Revenue  Tax 
exemption  North Carolina provides three sales and 
use tax exemptions for purchase of the 
following items related to data centers 
and their  operations:  
1) Electricity and support equipment 
purchased for a "Qualifying Data  Center"  
2) Electricity and certain business 
property purchased for an "Eligible 
Internet Data  Center"  
Computer software at a "Data Center" 
"Data C enter" is defined as: A facility that 
provides infrastructure for hosting or 
data-processing services and is 
concurrently maintainable. The power 
and cooling systems serving the 
computer equipment must include 
redundant capacity components and 
multiple dis tribution paths. Although the 
facility must have multiple distribution 
paths serving the computer equipment, a 
single distribution path may serve the 
computer equipment at any one  time. Amount of tax exempted  Ongoing  
North Carolina  R&D and 
Software 
Publishing 
Sales Tax 
Exemptions  North Carolina 
Department of 
Revenue  Tax 
Exemption  Research and development activities for 
physical, engineering and life science 
companies or software publishing 
activities for software publishers.  The benefit amou nt is the amount of the 
tax exempted  Ongoing  
North Carolina  Recycling 
Business  
Development 
Grants  North Carolina 
Recycling 
Business 
Assistance  
Center  Grant  Projects involving the collection, 
processing or end use of materials in the 
solid waste stream are eligible for 
funding.  Applicants may request a maximum of 
$40,000 and must provide at least a 50% 
cash match.  Ongoing    
  G/SCM/N/401/USA  
 
- 247 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Carolina  The Film and 
Entertainment 
Grant Fund  North Carolina 
Department of 
Commerce  Grant  Production of motion pictures, television 
shows, and commercials.  Through the North Carolina Film and 
Entertainment Grant, North Carolina 
offers a rebate of up to 25% on qualified 
expenses and purchases made by 
productions while filming in the state. To 
qualify, a television s eries must average 
a minimum in -state spend of $1 million 
per episode, while a feature -length film 
must spend at least $3 million, 
made -for-television movies must spend 
at least $1  million, and a commercial 
production must have a minimum spend 
of at least $250,000. Grant awards shall 
not exceed $12 million per season for a 
television series, $7 million for a 
feature -length film (including 
made -for-television movies), and 
$250,000 for commercials.  Ongoing  
North Carolina  Job 
Maintenance 
and Capital 
Development 
Fund Department of 
Commerce 
General 
Statutes 
§143B  437.012  Grant  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) has 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, ov er 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 are subject to future 
appropriations. Grants may be made for 
a term of up  to 10 years. Annual grant 
payments will be capped at an amount 
that may not exceed $4 million. The sum 
of all grants awarded under the program 
may not exceed $60 million.  Ongoing    
  G/SCM/N/401/USA  
 
- 248 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Carolina  Job 
Development 
Investment 
Grants (JDIG)  Department of 
Commerce, 
General 
Statutes  N.C. 
§105-164.14A  Grants  The JDIG provides a limited number of 
cash grants directly to new and 
expanding businesses that will provide 
economic benefits to the state, are 
competitive with other locations and 
need the grant to carry out the project in 
North Carolina.  
Grants are based on the job creation and 
investment commitment by companies in 
their applications prior to a location 
decision. A 5 -member Economic 
Investment Committee (EIC) evaluates 
projects, makes a ward 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  Sales Tax 
Exemption  Department of 
Revenue 
General Statute 
105-164.4  
(a)(11)  Tax 
exemption  Certain sales of service contracts entered 
after January 1, 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, eggs, or a nimals; 
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  
North Carolina  Retail Sales 
and Use Tax 
Exemption  Department of 
Revenue 
General Statute 
105- 164.13  Tax 
exemption  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 produc ts 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 
fisherman in that capacity are eligible to 
receive the tax exemption.  The am ounts vary.  Ongoing    
  G/SCM/N/401/USA  
 
- 249 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Carolina  Pollution 
Control and 
Abatement & 
Recycling Sales 
and Use Tax 
Exemption  North Carolina 
Department of 
Revenue  Tax 
exemption  Pollution control and abatement 
equipment for manufacturing is exempt 
from sales and use tax. Pol lution 
abatement equipment means any 
equipment, including parts and 
accessories, 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 t reating, 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 equipment, nor 
equipment  used within a building's 
interior primarily for health, comfort or 
safety purposes is eligible for this 
exemption.  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 o f $80 per article.  Ongoing  
North Carolina  Tax Exemption 
on Ice  North Carolina 
Department of 
Revenue  Tax 
Exemption  Farmers and fishermen  The amount of the benefit is equal to the 
amount of the tax that does not have to 
be paid.  Ongoing    
  G/SCM/N/401/USA  
 
- 250 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Carolina  Strategic 
Growth Loan  North Carolina 
Biotechnology 
Center  Loan Recipients are North Carolina life science 
product companies, who are engaged in 
life science research, development or 
manufacturing to develop a product or 
technology with commercial potential.  The Strategic Growth Loan (SGL) 
consists of:  
a senior, unsecured loan with favorable 
terms including:  
a five -year fixed term with a balloon 
payment at maturity for principal and 
accrued interest;  
an interest rate equal to the current 
prime rate plus 2%, to a maximum rate 
of 7%;  
a warrant to purchase company stock.  
For most applicants, SGL awards of up to 
$250,000 will be matched by an equal or 
greater investment from one or more 
organized venture capital firms.  
For certain exceptionally well -qualified 
applicants that have a larger matching 
investment from a top -tier life science 
investment group, an SGL award of up to 
$500,000 will be possible.  Ongoing    
  G/SCM/N/401/USA  
 
- 251 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Carolina  Small Business 
Research Loans 
(SRL)  North Carolina 
Biotechnology 
Center  Loan Recipients are North Carolina early -stage 
life science companies in North Carolina. 
To be eligible these companies must be 
engaged in life science research, 
development, or manufacturing to 
develop a product or technology with 
commercial potential. Regarding 
agricultural technology funds, companies 
need to be developing or manufacturing 
a technology impacting agriculture 
and/or agribusiness in the state in 
innovation areas of plant science, animal 
science, digital agriculture, or f ood 
science.  The Small Business Research Loan 
consists of:  
A senior, unsecured loan with favorable 
terms including:  
five-year, fixed -term with a balloon 
payment at maturity for principal and 
accrued interest;  
an interest rate equal to the current 
prime rate plus 2%, to a maximum rate 
of 7%;  
a warrant to purchase company stock.  
The Small Business Research Loan 
program provides investments of 
$100,000 to $250,000 into innovative 
early-stage life science companies in 
North Carolina. The program suppor ts: 
Business inception and related activities 
intended to help the company position 
itself for early -stage funding or 
partnering.  
Research to advance the development of 
commercially viable technologies and 
products.  
Additionally, the state has tasked 
NCBio tech with investing $500,000 in 
recurring funds to NC -based, 
early-stage, ag tech companies. These 
awards, ranging from $100 to 250,000, 
will advance crop science, animal health 
and nutrition, food science, precision 
ag/ag data analytics innovation, and 
startup growth.  Ongoing    
  G/SCM/N/401/USA  
 
- 252 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Dakota  Biodiesel or 
Green Diesel 
Tax Credits  Tax 
Department  Tax credit  Recipients are biodiesel or green diesel 
producers, suppliers and sellers.  This program provides an income tax 
credit equal to 10% per year for 5 years 
of costs to establish, adapt, or retrofit a 
facility to produce or blend at least 2% 
biodiesel or green diesel fuel. Any credit 
in excess of the current year's liability 
may be carried forward 5 taxable years. 
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 gree n 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  
North D akota  Biofuels 
Partnership in 
Assisting 
Community 
Expansion 
(PACE)  Bank of 
North  Dakota  Interest rate 
subsidy  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%.  Biofuels 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    
  G/SCM/N/401/USA  
 
- 253 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Dakota  Ethanol 
Incentive 
Program  Department of 
Commerce  Grants  Recipients are ethanol producers.  The incentive is based on a calculation 
that factors in the difference between the 
baseline prices for ethanol and corn and 
the quarterly average North Dakota 
prices for ethanol and corn. Producers 
may apply for these incentives on a 
quarterly basis by providing proof of the 
number of gallons of ethanol produced. 
The total cumulative incentive available 
to all eligible producers in any year is 
capped at $1.6 million. Also, no producer 
may receive in excess of $10 million in 
incentive payments over the life of their 
production facility.  Ongoing  
North Dakota  Regional  Rural 
Development 
Revolving Loan 
Fund North Dakota 
Development 
Fund Mixed 
financing  This fund is allocated equally among the 
state's eight economic regions for 
projects located more than five miles 
outside the limits of a city with a 
population less than 8,000.  The maximum investment is $300,000.  
Debt and equity investments are priced 
based upon the appropriate risk/return. 
The amount of loans issued in fiscal year 
was approximately $2,181,015.  Ongoing  
North Dakota  Sales & Use 
Tax Exemptions 
for Agricultural 
Processing 
Plant 
Construction 
Materials  Tax 
Department  Tax 
exemption  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 s ales tax exemption, if applicable, 
will provide a five percent sales tax 
exemption based on the cost of 
construction materials for a qualifying 
agricultural commodity processing 
facility.  Ongoing  
North Dakota  Lignite R&D 
and Marketing 
Program  Lignite Energy 
Council  Grants  The program is available to R&D and 
marketing projects related to lignite.  The program is funded 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/401/USA  
 
- 254 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Dakota  Renewable 
Energy 
Program  North Dakota 
Industrial 
Commission/  
North Dakota 
Department of 
Commerce  Grants  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 commercialization; 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 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  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 natural gas is 
exempt from sales and use tax.  Ongoing  
North Dakota  Sales & Use 
Tax Exemptions 
for Gas 
Processing 
Facilities  Tax 
Department  Tax 
exemption  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 f or an exemption.  Ongoing  
North Dakota  Sales & Use 
Tax Exemptions 
for Oil 
Refineries  Tax 
Department  Tax 
exemption  Recipients are oil refineries.  A sales and use tax exemption may be 
granted for building materials, 
equipment and other tangible personal 
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 greater than 
$100,000 may also qualify.  Ongoing    
  G/SCM/N/401/USA  
 
- 255 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Dakota  
 Carbon Dioxide 
for Enhanced 
Recovery of Oil 
& Gas  Tax 
Department  Tax 
exemption  Recipients are companies who produce 
oil or natural gas.  A sales tax exemption is available for 
purchasing tangible personal property 
used to construct or expand a system to 
compress, gather, coll ect, store, 
transport or inject carbon dioxide for use 
in enhanced recovery of oil or natural gas 
in North Dakota.  Ongoing  
North Dakota  Gas Gross 
Production Tax 
Exemptions + 
Oil Extraction 
Tax Exemptions  Tax 
Department  Tax 
Exemption  Recipients would normally pay the gross 
production tax on their gas -producing 
properties in North Dakota.  Exempt from this 5% tax is gas used on 
the lease for production purposes and the 
royalty interest in gas produced from a 
state, federal, or municipal holding and 
from an interest held by an organized 
Indian tribe; shallow gas produced 
during the first 24 months of production 
from and after the first date of sales from 
a shallow gas zone; and gas used for 
electricity generation when the electricity 
is used on -site also b enefits from the 
exemption. Value listed for 
2018 and 2019 is zero.  Ongoing  
North Dakota  Reduced Tax 
Rate for Certain 
Wells Outside 
the Bakken and 
Three Forks 
Region  North Dakota 
Office of State 
Tax 
Commissioner  Tax 
Reduction  Tax payers who drill certain wells drilled 
and completed outside the Bakken and 
Three Forks formations in North Dakota  The normal gross production tax rate on 
oil is 5%. A reduced oil extraction tax 
rate of 2% is available for wells drilled 
and completed after 30  June 2013, 
outside th e Bakken and Three Forks 
formations and 10 miles or more outside 
an established field as defined by the 
North Dakota Industrial Commission 
(NDIC). The first 75,000 barrels of oil 
produced during the first 18 months after 
completion is subject to the reduce d rate. 
Exemptions from the oil extraction tax 
also exist for oil extracted from wells on 
lands in Indian reservations for a period 
of 60 months. If the trigger price of $90 
is exceeded for 3 consecutive months, 
the oil extraction tax rate increases 
to 6% and will revert back to 5% after 
the trigger price is below  $90 for 
3 consecutive months. No values 
available for 2018 or  2019 Ongoing    
  G/SCM/N/401/USA  
 
- 256 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
North Dakota  Agricultural 
Commodity 
Processing 
Facility 
Investment Tax 
Credit  North Dakota 
Office of State 
Tax 
Commissioner; 
N.D.C.C. 
Ch. 57-38.6 Tax Credit  A taxpayer is allowed an income tax 
credit for investing in a qualified 
agricultural commodity processing 
facility certified by the North Dakota 
Department of Commerce Division of 
Economic Development and Finan ce. An 
agricultural commodity processing 
facility includes a livestock feeding, 
handling, milking, or holding operation 
that uses as part of its operation a 
by-product produced at a biofuels 
production facility. To qualify, an 
investment must consist of an  exchange 
of cash or a fee simple interest in 
North  Dakota real property for an equity 
(ownership) interest in the facility.  The credit is equal to 30% of the 
investment. No more than $50,000 of 
credits may be used in any year. An 
unused credit may be carr ied forward up 
to 10 years. A taxpayer is allowed no 
more than $250,000 of credits for all tax 
years.  Ongoing  
Ohio Commercial 
Acceleration 
Loan Fund  Development 
Services 
Agency  Loans  The program is aimed at the following 
"Technology Focus Areas":  
- Advanced Materials  
- Aero propulsion Power  Management  
- 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  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  factors.  This program provides loans ranging 
from $500K to $1.5 million, covering 
20-40% of total project investment.  Ongoing    
  G/SCM/N/401/USA  
 
- 257 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Ohio Entrepreneurial 
Signatu re 
Program  Development 
Services 
Agency  Services  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  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  
Ohio Pre-Seed Fund 
Capitalization 
Program  Development 
Services 
Agency  Loan Funding goes to the highest scoring 
proposals to invest in the following 
technology areas:  
Advanced Materials related to advanced 
polymers, ceramics, composites, carbon 
fibers and nanotubes, and specialty 
metals and alloys;  
o Aero propulsion Power  Management;  
o Fuel Cells and Energy  Storage; Medical 
Technology related to imaging, surgical 
instruments/equipment, implant 
devices, and regenerative medicine;  
o Software Appli cations for business and  
healthcare;  
o Sensing and Automation  Technologies;  
o Situational Awareness and Surveillance  
Systems;  
Solar Photovoltaics.  This program provides non -recourse 
loans equal to the amount of private 
capital raised, up to $3 million. 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  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 
partnered with a tax credit.  Ongoing    
  G/SCM/N/401/USA  
 
- 258 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Ohio Advanced 
Energy Fund  Development 
Services 
Agency  Loan Projects must be located in Ohio and in 
the service territories of one of the four 
participating electric distribution 
companies: American Elect ric Power, 
Duke Energy, Dayton Power and Light 
and First Energy. Eligible entities may 
apply through the Energy Loan  Fund.  Amounts under this program are based 
on entity type: (1) Manufacturers & 
Small Businesses: loan up to 80% of 
total project costs; and (2) Public 
Entities: loan up to 90% of total project 
costs. Typical loan amounts range from 
$50,000 - $5 million.  Ongoing  
Ohio Community 
Reinvestment 
Areas  Development 
Services 
Agency  Tax 
incentives  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 t he 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  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  The credit is available to qualifying 
motion picture companies, as defined by 
statute. Eligible expenditures for a 
project must exceed $300,000 for the 
project to be eligible for a credit.  This program provides a refundable tax 
credit of up to 25% of eligible expenses 
up to a maximum of $5 million per 
project. A total of $20 million in tax 
credits are available annually.  Ongoing  
Ohio Governor's 
Office of  
Appalachia 
Grants  Development 
Services 
Agency  Grant  The recipients under this program 
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 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 qu alifying costs through loans 
in the range of $500,000 to $3 million.  Ongoing.  
Ohio Sales Tax 
Exemption  Development 
Services 
Agency  Tax 
exemption  The film industry is the recipient.  This program provides for no sales tax on 
hotel stay in excess of 30 days.  Ongoing    
  G/SCM/N/401/USA  
 
- 259 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Ohio Ohio 
Incumbent 
Workforce 
Training 
Voucher 
Program 
(IWTVP)  Development 
Services 
Agency  Grants  Recipients are companies that fall into 
one of the State's targeted industry 
sectors or key business functions: 
Advanced Energy and Environment al 
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  
Ohio Advanced 
Manufacturing 
Program (AMP) 
Grant  Development 
Services 
Agency  Grants  The grants under this program 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  
Ohio Qualified 
Energy Project 
Tax Exemption  Development 
Services 
Agency  Tax 
exemption  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 pro ject 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/401/USA  
 
- 260 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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  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 corpora tion, or 
a public entity whose principal business 
activity involves the aerospace  sector.  The employer tax credit comes in 
two forms:  
Employer Tax Credit for Compensation 
Paid: 
Provides an annual income tax credit of 
up to 5 years for qualified employers o f 
10% of the compensation paid to a 
qualified employee with a degree from an 
Oklahoma university or college and 5% if 
the employee has a degree from outside 
Oklahoma. Credit cannot exceed 
$12,500 for each qualified employee 
annually.  
Employer Tax Credit fo r Tuition 
Reimbursement:  
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.  Progr am will terminate as 
of January 1, 2026.    
  G/SCM/N/401/USA  
 
- 261 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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  Recipients are producers of electricity 
utilizing alternative, zero -emission fuel. 
As of December 31, 2012, the program 
no longer covered small wind turbine 
manufacturers. As of July 1, 2017, the 
program no longer covered new wind 
facilities.  Producers may receive a tax credit of 
50 one-hundredths of one cent per 
kilowatt -hour of electricity g enerated by 
facilities placed in operation between 
January 1, 2007 and before 
January  1, 2016. The tax credits will be 
for a period of 10 years and may be 
transferrable. For facilities placed in 
operation before January  1 2007, 
producers may receive a tax credit of 
25 one-hundredths of one cent per 
kilowatt -hour of electricity generated 
between January 1, 2007 and before 
January 1,  2012.  
Small wind turbine manufacturers may 
earn a credit of $25 per square foot of 
rotor swept area starting in 2003. The 
credits are freely transferable and may 
be carried forward 10 years.  
Senate Bill 498 modifies an ad -valorem 
tax exemption for manufacturing by wind 
companies; SB 501 establishes a 
five-year step -down for zero emission 
tax credits and sets a $6 million annual 
cap statewide.  Program ended 
December  31, 2012, for 
small wind turbine 
manufacturers, and 
July 1, 2017, for all wind 
developments, but 
continues for others.    
  G/SCM/N/401/USA  
 
- 262 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Oklahoma  Five-Year 
General 
Property ( Ad 
Valorem)  Tax 
Exemptions for 
Manufacturing 
and R&D  Oklahoma T ax 
Commission; 
Title 68 
O.S.2902  
SB 498, SB 501  Tax 
exemption  Recipients include certain 
new/expanding manufacturers, R&D 
companies, computer services and data 
processing 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 
company is located in a larger county, an 
annualized payroll of at least $1,000,0 00 
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 maintaining or 
increasing payroll. Eligible property may 
include land, buildings, im provements, 
machinery, fixtures and equipment used 
directly and exclusively in the primary 
activity or process of the facility site. As 
of November 1, 2017, new facilities that 
create at least 100 new jobs at the state 
index wage and invest at least ten ti mes 
the investment cost in certain new 
depreciable property may choose to 
delay the exemption until January 1st of 
the year following the expiration of a tax 
exemption district.  The incentive is equal to the ad valorem 
tax (the general property tax) otherwise 
payable on real property, which is 
collected by county governments. The 
average effective tax rate for locally 
assessed property is about 1% of the 
value of the property. (Under Senate 
Bill 498, wind power generators will no 
longer qualify for th e ad valorem tax 
exemption after the sunset date; SB 501 
establishes a five -year step -down for 
zero emission tax credits and sets a 
$6 million annual cap statewide.)  Ongoing  
Oklahoma  Investment 
New Jobs 
Income Tax 
Credit  Oklahoma Tax 
Commission  
Title 68 O .S. 
§2357.4  Tax credit  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 
indefinite ly. Ongoing  
Oklahoma  Oklahoma Film 
Enhancement 
Rebate  Oklahoma Film 
and Music 
Commission 
68 O.S. 3624 
Compete with 
Canada Film 
Act Rebate  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 
July 1, 2024, a nd no claim 
shall be paid thereafter.    
  G/SCM/N/401/USA  
 
- 263 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Oklahoma  Sales Tax 
Exemption  Oklahoma Film 
and Music 
Office  Tax 
exemption  The film industry is the recipient.  This program provides a point of 
purchase (POP) tax exemption to 
qualified productions on sales taxes paid 
for property or services to be used in 
productions. The state's current sales tax 
is 4.5%. Local taxes, which vary from 
city to city and county to county, average 
between 3% and 4%. The POP Tax 
Exemption cannot be used in conjunction 
with the 35% reba te. Ongoing  
Oklahoma  Sales Tax 
Refunds for 
Computer -
related 
Products  Oklahoma Tax 
Commission  
68 O.S. 1357  Tax refund  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.  
Research and development 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 
product s or services to an out -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  Recipients are owners investing in new or 
expanded agricultural commodity 
processing facilities for commodities that 
have not been touched by the 
manufacturing process. An example is 
milk from farm to dairy, but not 
processed milk from dairy to bakery.  The program provides a taxable income 
exclusi on up to 15% of investment.  Ongoing    
  G/SCM/N/401/USA  
 
- 264 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
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])  Eligible manufacturers include: 
(1) Facilities with construction costs 
exceeding $5 million that create 100 new 
manufacturing jobs and are maintained 
for a minimum of 36 months. 
Construction costs include building and 
construction costs, and engineering and 
architectural fees, but not legal fees 
(2) Facilities with construction costs 
exceeding $10 million, and with 
combined total costs of material, 
construction, and machinery exceeding 
$50 million, which add 75 new 
employees who are retained for 
36 months.  
(3) Facilities with construction costs 
exceeding $300,000,000 which maintain 
an employment level of at least 1,750 full 
time equivalent employees.  
(4) Qualified new or expanded aircraft 
maintenance and overhaul facilities that 
create 250 or more jobs, wit h 
construction totaling at least $5  million.  The amount of the exemption varies 
based on eligible costs.  Ongoing  
Oklahoma  Enterprise 
Zones  Department of 
Commerce; 
Title  
62 O.S. 860  Mixed 
financing  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  Recipients are companies in locally 
designated Incentive Districts. The 
exemption is allowed on new investment 
only and is not available to 
predominantly retail establishments.  The incentive is equal to the ad valorem 
tax (the general property tax) otherwise 
payable on real property, which is 
collected by county governments. 
Exemptions are for five years unless the 
business is located in an Enterprise Zone 
- then, the exemption may be for up to 
six years. It may be extended for the 
sixth year only by agreement of all local 
taxing entities. Companies enrolled in 
the five -year manufacturers' exemption 
under 68 O.S. § 2902 are not eligible for 
the local incentive, nor are companies 
relocating from within the state.  Ongoing    
  G/SCM/N/401/USA  
 
- 265 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Oklahoma  21st Century 
Quality Jobs 
Program  Department of 
Commerce; Tax 
Commission; 
68 O.S. 3911  Grants  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 available to companies in 
a qualifying industry, 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 bene fit 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 
January 1, 2016, and ending on or  before 
December 31, 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 as of 
November  1, 2016.  
Oklahoma  Investment Tax 
Credit  Oklahoma Tax 
Commission, 
Oklahoma 
Department of 
Commerce,  
68 OS 2357.4  Tax credits  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 manufactu ring. 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 January 1, 2016, 
and ending on or before 
December  31, 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    
  G/SCM/N/401/USA  
 
- 266 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Oklahoma  Gross 
Production Tax 
Rebate for 3D 
Seismic  Wells  Oklahoma Tax 
Commission, 
Oklahoma 
Policy Institute, 
IPAA Tax rebate  This tax provision provides a rebate 
worth 6/7ths of the 7% gross -production 
tax paid on oil and gas wells drilled using 
three -dimensional seismic technology, 
and for which production commenced 
after 1 July 2000. Oil and gas prod ucers 
are eligible for a tax rebate with a 
maximum duration of 28 months from 
the date of first sale. New discovery wells 
must have been completed prior to 
1 July 2014.  Revenue forgone averaged $2.67 million 
on a yearly basis for the period 
2010-2016. Amou nts for 2019 and 2020 
are currently unavailable.  Ongoing  
Oklahoma  Gross 
Production Tax 
Rebate for 
Economically 
At-Risk Wells  Oklahoma Tax 
Commission, 
Oklahoma 
Policy Institute, 
IPAA Tax rebate  This tax provision provides a rebate 
worth 6/7ths of the 7% gross -production 
tax paid on oil and gas produced from 
wells operating at a net loss or at a profit 
that is less than the total 
gross -production tax remitted during the 
previous calendar year.  Revenue forgone averaged $3.07 million 
on a yearly basis for th e period 
2010-2016. Amounts for 2019 and 2020 
are currently unavailable.  Ongoing  
Oklahoma  Gross 
Production Tax 
Exemption for 
O&G Owned by 
Government  Oklahoma Tax 
Commission, 
IPAA Tax 
exemption  This measure consists of an exemption of 
royalty interests from Oklahoma's 
gross -production and petroleum -excise 
tax for oil and gas companies owned by 
government entities (e.g., cities, 
counties, school districts, Indian tribes, 
state or federal government).  Subsidy amount is the royalty interest 
exempt ed from gross - production and 
petroleum excise tax. Total amount of 
revenue forgone in 2019 was 
$11.10  million. The yearly average since 
2010 was $4.05 million. The amount for 
2020 is currently unavailable.  Ongoing  
Oklahoma  Gas Marketing 
Deduction 
Against Gross 
Production Tax  Oklahoma Tax 
Commission  Tax deduction  This tax provision provides a deduction 
applicable against Oklahoma's gross -
production and petroleum -excise tax for 
certain non -production -related costs 
associated with the market ing and 
transportation of natural gas.  Revenue forgone averaged 
$21.03  million on a yearly basis since 
2010 and totaled $19.5 million in 2019. 
The amount for 2020 is currently 
unavailable.  Ongoing  
Oklahoma  Sales Tax 
Exemption for 
Electricity Used 
in Enhanced Oil 
Recovery  Oklahoma Tax 
Commission  Tax 
exemption  This measure exempts all sales of 
electricity used in enhanced - recovery 
methods for extracting oil (including 
fracking) from Oklahoma's sales tax.  Revenue forgone averaged $1.07 million 
on a year ly basis during the period of 
2010-2016. Amounts for 2019 and 2020 
are currently unavailable.  Ongoing    
  G/SCM/N/401/USA  
 
- 267 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Oklahoma  Cost of 
Complying with 
Sulphur 
Regulations  Oklahoma Tax 
Commission  Tax deduction  This tax provision allows eligible 
refineries in Oklahoma to allocate all or a 
portion of the cost of complying with 
sulphur regulations (issued by the 
Environmental Protection Agency) to 
their respective owners rather than 
incurring the corresponding corporate 
taxes at the refinery level. The rules can 
thus enable owners to transfer 
deductions to taxpayers facing higher 
marginal tax rates.  The benefit amount is the reduction in 
taxes resulting from the cost deduction. 
Revenue forgone data are currently 
unavailable.  Ongoing  
Oklahoma  Full Expensing 
of Cap ital 
Investments in 
Qualified New 
Refinery 
Capacity  Oklahoma Tax 
Commission  Tax deduction  This measure allows eligible investment 
costs in new, expanded, or upgraded 
refineries within the state of Oklahoma to 
be fully expensed in the year in which 
they are  incurred.  The benefit amount is the reduction in 
taxes resulting from the full expensing of 
capital investments. Revenue forgone 
data are currently unavailable.  Ongoing  
Oklahoma  Excess of 
Percentage 
over Cost 
Depletion  Oklahoma Tax 
Commission  Tax deduction  This measure extends the corresponding 
federal provision for percentage 
depletion to Oklahoma's corporation tax 
system. It allows oil and natural -gas 
producers operating in Oklahoma to 
calculate deductions from their taxable 
income based on a per centage of the 
gross value of the resources being 
extracted. Under normal income -tax 
treatment, producers would recover 
investment costs over time as resources 
are depleted. In the case of percentage 
depletion, the sum of deductions can 
exceed the actual c ost of investment. 
The State of Oklahoma limits the 
percentage depletion deduction to 50% 
of net income; this limitation applied only 
to major oil companies between 
2001 and 2011. The Oklahoma 
percentage depletion rate for oil and gas 
is 22%, higher than the 14% federal  
rate. Revenue forgone in 2019 was 
$8.25  million, averaging $6.56 million on 
a yearly basis since 2010. Amount for 
2020 is currently unavailable.  Ongoing    
  G/SCM/N/401/USA  
 
- 268 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Oklahoma  Enhanced Oil 
Recovery 
Deduction  Oklahoma Tax 
Commission  Tax 
exemption  This tax provision took effect in 1988 and 
can be claimed by any eligible oil 
producer with an approved enhanced oil 
recovery operation. It provides an 
exemption from gross -production and 
petroleum -excise tax on incremental 
production for up to five years fo r 
secondary recovery projects, and up to 
ten years for tertiary recovery projects.  Revenue forgone averaged $325,167 on 
a yearly basis for the period 2010 -2016. 
Data for later years are currently 
unavailable.  Ongoing  
Oklahoma  Gross 
Production Tax 
Rebate for 
Horizontally 
Drilled Wells  Oklahoma Tax 
Commission  Tax 
exemption  This tax provision took effect in 1988 and 
can be claimed by any eligible oil 
producer with an approved enhanced oil 
recovery operation. It provides an 
exemption from gross - produc tion and 
petroleum -excise tax on incremental 
production for up to five years for 
secondary recovery projects, and up to 
ten years for tertiary recovery projects.  Revenue forgone averaged 
$26.84  million on a yearly basis for the 
period 2010 -2016. Amounts fo r later 
years are currently unavailable.  Ongoing  
Oklahoma  Gross 
Production Tax 
Rebate for 
Reestablished 
Production  Oklahoma Tax 
Commission, 
Oklahoma 
Policy Institute, 
IPAA Tax rebate  This tax provision provides a rebate 
worth 6/7ths of the 7% gross -production 
tax paid on oil and gas produced from 
wells that have been inactive for at least 
one year, and for which production 
commenced after 1 July 1994. Oil and 
gas producers are eligible for a tax rebate 
for a maximum duration of 28 months 
starting when production is 
re-established. Re -established 
production wells must have been 
completed prior to 1 July  2014.  Revenue forgone averaged $625,278 on 
a yearly basis for the period 2010 -2016. 
Amounts for later years are currently 
unavailable.  Ongoing  
Oklahoma  Gross 
Production Tax 
Rebate for 
Production 
Enhancement  Oklahoma Tax 
Commission, 
Oklahoma 
Policy Institute, 
IPAA Tax rebate  This tax provision provides a rebate 
worth 6/7ths of the 7% gross -production 
tax paid on oil and gas i ncremental 
production from production -
enhancement wells, and for which 
production commenced after 
1 July 1994. Oil and gas producers are 
eligible for a tax rebate for a maximum 
duration of 28 months starting on the 
date of the first sale after project 
comp letion. Production -enhancement 
wells must have been completed prior to 
1 July  2014.  Revenue forgone averaged $4.39 million 
on a yearly basis for the period 
2010-2016. Amounts for later years are 
currently unavailable.  Ongoing    
  G/SCM/N/401/USA  
 
- 269 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Oklahoma  Gross 
Production Tax 
Rebate for 
Deep and Ultra 
Deep Wells  Oklahoma Tax 
Commission, 
Oklahoma 
Policy Institute, 
IPAA Tax rebate  This item groups estimates for two 
distinct tax provisions that allow a rebate 
worth 6/7ths of the 7% gross -production 
tax paid on oil a nd gas incremental 
production from deep and ultra -deep 
wells.  
The first provision concerns certain deep 
wells having a depth of 
12,500  to 14,999  feet, and for which 
production must have started after 
1 July 1997. Deep wells must have been 
completed prior to 1  July 2014 and a 
rebate is available for a period of up to 
28 months from the date of first sales. 
The second provision concerns ultra  deep 
wells having a depth of 
15,000  to 17,499  feet, and for which 
production must have started after 
1 July 2002. Ultra -deep wells must have 
also been completed prior to 1 July 2015, 
and the corresponding rebate is then 
available for a period of 48 months from 
the date of first sales. In addition, those 
wells that are deeper than 17,500 feet 
attract rebat es for a period of up to 
60 months. Payments under these 
provisions are capped at USD 25 million 
annually, with excess claims reduced 
pro-rata. 
Starting from 1 July 2011, ultra -deep 
wells are now taxed at 4% and payments 
uncapped.  Revenue forgone averaged $5.41 million 
on a yearly basis for the period 
2010-2016. Amounts for later years are 
currently unavailable.  Ongoing    
  G/SCM/N/401/USA  
 
- 270 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Oklahoma  Gross 
Production Tax 
Rebate for New 
Discovery Wells  Oklahoma Tax 
Commission, 
Oklahoma 
Policy Institute, 
IPAA Tax rebate  This tax provision provides a rebate 
worth 6/7ths of the 7% gross -production 
tax paid on oil and gas produced from 
new discovery wells for which production 
commenced after 1 July 1995. Oil and 
gas producers are eligible for a tax rebate 
for a maximum duration o f 28 months 
from the date of first sales. New 
discovery wells must have been 
completed prior to 1 July 2014. Eligible 
oil wells must also be a mile distant from 
the nearest existing well (two miles in the 
case of natural -gas wells).  Revenue forgone average d $105,556 on 
a yearly basis for the period 2010 -2016. 
Amounts for later years are currently 
unavailable.  Ongoing  
Oregon  Business 
Development 
Fund Business 
Oregon  Loan 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 the us eful 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  
Oregon  Greenlight 
Labor Rebate  The Governor's 
Office of Film & 
Television 
Development  Cash rebate  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  Long-term rural 
enterprise zone 
facility 
exemption  Local/tribal 
governments, 
Department of 
Revenue & 
Business 
Oregon  Property tax 
abatement  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 app roval/agreement is 
mandatory.  Ongoing  
Oregon  Oregon 
Investment 
Advantage  Business 
Oregon & 
Department of 
Revenue  Income tax 
reduction  Recipients must create at least five new 
full-time jobs, the operations must be the 
first of their kind in Oregon, and mu st be 
located inside an eligible county, about 
14 of the state's more rural counties out 
of a total of 36.  The income attributable to new 
operations in a qualifying facility may be 
exempt from state taxable income.  Ongoing    
  G/SCM/N/401/USA  
 
- 271 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Oregon  Standard 
enterprise zone 
exemption  Local/tribal 
governments, 
Department of 
Revenue & 
Business 
Oregon  Property tax 
abatement  Recipients include any eligible 
(non-retail, etc.) business in any of 75 or 
more enterprise zone designations found 
throughout the state  Increased hiring entitles a business to 
100% abatement on qualified, new plant 
& equipment. Exemptions last from 
three  to five years, depending on local 
approval/criteria.  Ongoing  
Oregon  Strategic 
Investment 
Program  Local/tribal 
governments, 
Department of  
Revenue & 
Business 
Oregon  Property tax 
abatement  Recipients include any business in 
traded -sector industry.  This program provides an exemption 
from property tax on new investment in 
excess of the taxable portion. The 
taxable portion starts at $25 million,  
$50 million, or $100 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  
Oregon  Refunds 
Generally (ORS 
319.280(a))  Department of 
Revenue  Tax refund  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  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 
Partners  Department of 
Community and 
Economic 
Development  Loan and 
grant  Recipients include start -up or existing 
companies which are technology oriented 
or involved in research and development.  Incentives range from $5,000 to 
$250,000.  Ongoing  
Pennsylvania  Building PA -
Real Estate 
Development 
Fund Community 
Financing 
Authority  Loan 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 within the state.  Ongoing  
Pennsylvania  Community 
Economic 
Development 
Loan Program  Department of 
Community and 
Economic 
Development 
(DCED)  Loan Recipients include for -profit small 
businesses (100 employees or less) that 
are located in a DCED designated 
distressed community, Keystone 
Opportunity Zones.  This program provides loans up to 
$100,000 or 50% of total eligible project 
cost, whichever is less. There is a 
2% interest rate, with flexible terms.  Ongoing    
  G/SCM/N/401/USA  
 
- 272 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Pennsylvania  Film Tax Credit 
Program  Department of 
Community and 
Economic 
Development  Tax credit  Projects eligible for tax credits under the 
progr am 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 ta x 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  Recipients include for -profit business 
entities: 1) located within the geographic 
boundaries of a particular KIZ; 
2) in operation less than 8 years; 
3) operating within one of the KIZ 
targeted industry segments or sectors; 
4) and meeting any other requirem ents 
as specified by the DCED, may be 
qualified KIZ Companies and eligible to 
participate in the KIZ Tax Credit  
Program.  A KIZ company may claim a tax credit 
equal to 50% of the increase in that KIZ 
Company's gross revenues in the 
immediately preceding tax able 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  
Pennsylvania  Keystone 
Opportunity 
Zone (KOZ)  Department of 
Community and 
Economic  
Development  Tax 
abatement/  
reduction  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  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 pro ject. Ongoing  
Pennsylvania  Pennsylvania 
Industrial 
Development 
Authority 
(PIDA)  Department of 
Community and 
Economic 
Development  Loan Recipients are companies in: 
manufacturing; industrial; research and 
development; agricultural processors; 
and, firms establishing a national or 
regional headquarters.  This program 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 
unemployment rate, is allowed.  Ongoing  
Pennsylvania  Second Stage 
Loan Program  Department of 
Community and 
Economic 
Development  Loan 
guarantees  Recipients include 2 -7 year old 
manufacturing, biotech, and 
technology -oriented companies  For first two years, this program covers 
50% of outstanding principal up to 
$1 million; after the first two years, 25% 
of the outstanding principal amount is 
covered.  Ongoing    
  G/SCM/N/401/USA  
 
- 273 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Pennsylvania  The 
Penns ylvania 
Regional Center 
– New 
American 
Development 
Fund Department of 
Community and 
Economic 
Development  Loans  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 
Depar tment of 
Community and 
Economic 
Development 
(DCED) and the 
Department of 
Environmental 
Protection 
(DEP) under 
the direction of 
the 
Commonwealth 
Financing 
Authority 
(CFA).  Loans, loan 
guarantees, 
and grants  Recipients include geothermal and wind 
energy equi pment 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 distri bution 
projects shall not exceed $5 million or 
50% of the total project cost, whichever 
is less. Grants for component 
manufacturers of renewable energy 
generation equipment up  to $5,000 for 
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 years. In the event of a default, 
the grant will pay up to 75 % of the 
deficiency.  Ongoing    
  G/SCM/N/401/USA  
 
- 274 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Pennsylvania  Solar Energy 
Program (SEP)  The program is 
administered 
jointly by the 
Department of 
Community and 
Economic 
Development 
(DCED) and the 
Department of 
Environmental 
Protection 
(DEP) under 
the direction of 
the 
Commonwealth 
Financing 
Authority 
(CFA).  Grants and 
loans Recipients include solar energy 
equipment manufacturers and operators 
of solar energy gener ators 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 millio n 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 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.  Ongoing  
Pennsylvania  Alternative 
Clean Energy 
Program (ACE)  The program is 
administered 
jointly by the 
Department of 
Community and 
Economic 
Development 
(DCED) and the 
Department of 
Environmental 
Protection 
(DEP), under 
the direction of 
the 
Commonwealth 
Financing 
Authority 
(CFA).  Grants and 
loans Recipients include manufacturers of 
alternative and/or clean energy 
generation equipment and operators of 
alternative and/or clean energy 
generation projects.  Loans for manufacturers of alternative 
and/or clean energy generation 
equipment or components shall not 
exceed $40,000 for every new job 
created within three years after approval 
of the loan. Loans for any alternative 
energy production or clean energy 
project shall not exceed $5 million or 
50% of the total project cost, whichever 
is less. Grants for manufacturers of 
alternative and/or clean energy 
generation equipment or components 
shall not exceed $10,000 for every job 
projected to be created by the busine ss 
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/401/USA  
 
- 275 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Pennsylvania  Realty -Transfer 
Tax Exemption 
for Resource 
Leases  Pennsylvania 
Department of 
Revenue  Tax 
Exemption  Recipients are entities which are engaged 
in the transfer of real estate leases for 
the extraction of oil, natural gas, coal, 
and minerals in Pennsylvania. Both 
grantor and gran tee are held jointly and 
severally liable for payment of the tax.  Incentives under this program reduce the 
transfer tax paid on real estate by the 
amount of the exemption. The real estate 
transfer tax in Pennsylvania is imposed 
at a rate of 1% of the value  of the real 
estate. -- No values available for 
2018 or 2019 Ongoing  
Pennsylvania  Video Game 
Production Tax 
Credit Program  
  Tax Credits  Program makes tax credits available to 
video game production companies who 
produce video games in Pennsylvania.   Tax credits available where 60 % of the 
production expenses are from the video 
games total production expenses.  Ongoing  
Pennsylvania  Keystone 
Special 
Development 
Zone (KSDZ)   Tax Credits  Program provides tax credits to for-profit 
businesses that locate and operate in 
designated geographic zones.   Ongoing  
Pennsylvania  Dairy 
Investment 
Program  
  Grant  Program is administered jointly by DCED 
and Pa. Dept. of Agriculture and provides 
grants to for -profit businesses, not -for 
profit entities and others for projects 
located within the Commonwealth that 
support the dairy industry.  Projects can include 1) Res earch and 
Development (max. grant amount 
= $50,000); 2) transitioning to organic 
production, processing or distribution 
(max. grant amount = $50,000); 
3) value -added processing for on -farm or 
single -producer projects (max. grant 
amount = $50,000) or value -added 
processing for cooperative, processing 
plant or multi -producer projects 
(max.  grant amount = $500,000); or 
4) marketing (max. grant amount 
= $100,000).  Ongoing  
Puerto Rico  Development 
and new 
enterprises; 
Financing and 
investments; 
Hotel 
operations  Puerto Rico 
Tourism 
Company - 
Hotel 
Development 
Corporation 
(HDC)  Loans  For hotel development in Puerto Rico 
Tourism Industry.  The amount varies depending of the 
corporation offer and availability of funds  Ongoing    
  G/SCM/N/401/USA  
 
- 276 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Puerto Rico  International 
Financial 
Entities 
(Section 
2041.01 of 
Act 60-2019).  Puerto Rico 
Department of 
Economic 
Development 
and Commerce 
("DEDC") and 
the Incentives 
Office for 
Businesses in 
Puerto Rico 
within the 
DEDC.  Tax 
Exemptions  International Financial Entities ("IFEs") 
are licensed and regulated by the Office 
of the Commissioner of Financial 
Institutions of Puerto Rico. Coupled with 
a robust U.S. and local legal and 
regulatory framework, tax incentives for 
IFEs make Puerto Rico an attractive 
jurisdiction for off ering financial products 
and services to clients around the globe.  Incentives under this program include:  
-4% fixed Puerto Rico income tax rate on 
authorized eligible activities;  
-100% exemption on dividend 
distributions to foreign shareholders;  
-6% dividend tax on distributions to 
Puerto Rico resident shareholders;  
-75% exemption on personal and real 
property tax used in eligible activities;  
-50% exemption on municipal taxes, 
including municipal license tax upon 
volume of business, with respect to 
eligible  activities.  
Additional Benefits:  
The income derived by a foreign 
corporation or partnership consisting of 
the interests, financing charges, 
dividends, or participation in partnership 
benefits coming from IFEs that have a 
grant unde r Act 60 -2019 and comply 
with the provisions of the "International 
Financial Center Act", shall not be subject 
to the following taxes imposed by 
subsection (A) of paragraph (1) of 
section (a) of Section 1092.01 of the 
Puerto Rico Internal Revenue Code 
of 2011, as amended:  
-29% on interests, finance charges, and 
participation in partnership distributions;  
-10% on  dividends.  Ongoing  
Note: The eligible 
business must hold a 
grant of tax exemption 
issued by DEDC for an 
exemption period of 
fifteen (15) years; sai d 
tax grant may be 
extended for  
(15) additional years.    
  G/SCM/N/401/USA  
 
- 277 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Puerto Rico  Businesses 
Engaged in 
Infrastructure 
(Section 
2071.01(1) -(5) 
of 
Act 60-2019).  Puerto Rico 
Department of 
Economic 
Development 
and Commerce 
("DEDC") and 
the Incentives 
Office for 
Businesses in 
Puerto Rico 
within the 
DEDC.  Tax 
exemptions  The Government of Puerto Rico offers 
attractive incentives and significant tax 
benefits to stimulate the rehabilitation 
and development of property located in 
Puerto Rico Historical Zones and 
afford able housing designated for 
moderate to low -income families and 
eligible senior  citizens.  Incentives under this program include:  
-4% fixed preferential income tax rate on 
eligible  activities;  
-4% fixed tax rate on the gain obtained 
from the sale or exchang e of shares or  
assets;  
-100% exemption on personal and real 
property taxes for property used on 
eligible activities, except for "Assisted 
Living" projects, that have a 90%  
exemption;  
-90% exemption from municipal license 
and other municipal taxes on eligible  
income;  
-90% exemption from municipal taxes, 
duties, construction excise taxes, or any 
other fee imposed by any municipality 
over construction works. This applies to 
contractors and subcontractors of the 
Exempt Business, not including the 
contractor's and subcontractor's 
municipal license tax over the volume of 
business related to the  construction;  
-12% fixed tax rate on payments made 
to foreign persons not engaged in a trade 
or business in Puerto Rico for the use of 
royalties and licensing  rights.  Ongoing.  
Note: The eligible 
business must hold a 
grant of tax exemption 
issued by DEDC for an 
exemption period of 
fifteen (15) years; said 
tax grant may be 
extended for 
(15) additional years.    
  G/SCM/N/401/USA  
 
- 278 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Puerto Rico  Businesses 
Engaged in 
Green Energy 
(Section  
2071.01(6) -(10) 
of 
Act 60-2019).  Puerto Rico 
Department of 
Economic 
Development 
and Commerce 
("DEDC") and 
the Incentives 
Office for 
Businesses in 
Puerto Rico 
within the 
DEDC.  Tax 
exemptions  Addressing the critic al need to reduce the 
environmental impact of economic 
activities, the Government of Puerto Rico 
offers significant tax benefits to stimulate 
the creation of businesses engaged in 
renewable energy generation.  
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.  Incentives under this program include:  
-4% fixed preferential income tax rate on 
eligible  activities;  
-4% fixed tax rate on the gain obtained 
from the sale or exchange of shares or  
assets;  
-75% exemption from personal and real 
property taxes for property used in the 
development, organi zation, construction, 
establishment, or operations of the 
Eligible  Business;  
-50% exemption from municipal license 
tax, municipal excise tax, and other 
municipal taxes imposed by municipal  
ordinance;  
-75% exemption from municipal and 
state property taxes o n Renewable 
Energy Certificates (known as "CERs" for 
its Spanish acronym). Exemption from 
municipal taxes, duties, construction 
excise taxes, or any other fee imposed by 
any municipality over construction 
works. This exemption applies to 
contractors and su bcontractors of the 
Exempt Business, not including the 
contractor's and subcontractor's 
municipal license tax over the volume of 
business related to the  construction;  
-100% Exemption from excise tax and 
Sales and Use Tax on raw material and 
machinery and e quipment to be used in 
the production of Green or Highly 
Efficient Energy or used in the handling 
of raw materials within the exempt 
business  premises;  
-12% fixed tax rate on payments made 
to foreign persons not engaged in a trade 
or business in Puerto Rico for the use of 
royalties and licensing rights.  Ongoing.  
Note: The eligible 
business must hold a 
grant of tax exemption 
issued by DEDC for an 
exemption period of 
fifteen (15) years; said 
tax grant may be 
extended for 
(15) additional years.    
  G/SCM/N/401/USA  
 
- 279 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Puerto Rico  Companies 
Engaged in 
Agriculture, the 
Livestock 
Industries, and 
Agro- 
industries 
(Section 
2081.01  of 
Act 60-2019).  Puerto Rico 
Department of 
Economic 
Development 
and Commerce 
("DEDC") and 
the Incentives 
Office for 
Businesses in 
Puerto Rico 
within the 
DEDC.  Tax 
exemptions  Prioritizing the development and growth 
of the agroindustry's business, the 
Government of Puerto Rico offers ample 
tax exemptions and incentives aiming to 
counterbalance the economic challenges 
confronted by this industry.  Incentives under this program include:  
-90% exemption from income tax 
imposed on income directly related to an 
eligible business of a bona fide farmer;  
-100% exemption from personal and real 
property tax for bona fide farmers 
engaged in eligible activities, if the 
property is owned or leased and used by 
35% in the eligible  activity;  
-100% exemption on municipal license 
tax; and exemption on excise tax and 
sale and use tax for articles acquired and 
used by a bona fide farmer on certain 
activities r elated to the eligible business;  
-100% income tax exemption on the 
interest income received from bonds, 
promissory notes, and other debt 
instruments issued by bona fide farmers 
and financial institutions under 
Act 4-1985, as amended, or issued on 
transacti ons authorized by the 
Commissioner of Financial Institutions 
related to the financing of agroindustry's 
businesses.  Ongoing.  
Note: The eligible 
business must hold a 
grant of tax exemption 
issued by DEDC for an 
exemption period of 
fifteen (15) years; said 
tax grant may be 
extended for 
(15) additional years.    
  G/SCM/N/401/USA  
 
- 280 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Puerto Rico  Businesses 
Engaged in 
Creative 
Industries 
(Section 
2091.01 of 
Act 60-2019).  Puerto Rico 
Department of 
Economic 
Development 
and Commerce 
("DEDC") and 
the Incentives 
Office for 
Businesses in 
Puerto Rico 
within the 
DEDC.  Tax credits 
and 
exemptions  With a diverse range of attractive 
locations for film projects throughout 
Puerto Rico, the Government offers 
competitive incentives to develop its 
creative industry and generate new 
sources of employment in Puerto Rico.  Incentives under this program include:  
4% fixed preferential income tax rate on 
eligible  activities;  
75% exemption on property taxes for 
property used on eligible activities; - 
75% exemption from the payment of any 
municipal tax, encumbrance, license, 
excise tax, dues or fees on construction 
works to be used in eligible activities 
within the municipality applicable to the 
exempt business as well as to its 
contractors and subcontr actors;  
100% exemption on municipal license 
and any other municipal tax on income, 
with respect to eligible activities imposed 
by municipal ordinance; 100% 
exemption on sales and use tax for 
tangible property introduced or 
purchased by grantee and used in  eligible 
activities when said property remains 
temporarily in Puerto Rico.  
Transferrable Tax Credits for Film 
Projects:  
40% tax credit on production costs 
payments made to residents of 
Puerto  Rico;  
20% tax credit on production costs 
payments made to nonresidents of 
Puerto Rico; 15% tax credit on payments 
made to residents of Puerto Rico, for 
feature films, short films, and 
documentaries in which a local producer 
is in charge of the project, and either the 
director, cinematographer, editor, 
production designer, post -production 
supervisor, or the line producer is a 
resident of Puerto Rico. Up to a 
maximum credit of $4 million per Film 
Project.  Ongoing.  
Note: The eligible 
business must hold a 
grant of tax exemption 
issued by DEDC. The 
exemption period for  a 
Film Project, will be 
granted in a term 
equivalent to the duration 
of the project, including 
its exploitation. For studio 
operators the tax 
exemption grants have an 
effective term of fifteen 
(15) years.    
  G/SCM/N/401/USA  
 
- 281 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Puerto Rico  Young 
Entrepreneurs 
(Section 
2100.01 of 
Act 60-2019).  Puerto Rico 
Department of 
Economic 
Development 
and Commerce 
("DEDC") and 
the Incentives 
Office for 
Businesses in 
Puerto Rico 
within the 
DEDC.  Tax 
exemptions  Prioritizing the development and growth 
of new businesses of Young 
Entrepr eneurs who enter into a Youth 
Business Creation Agreement, as defined 
in Act 60 -2019, with the Secretary of the 
DEDC by offering ample tax exemptions 
and incentives aiming to counterbalance 
the economic challenges and the startup 
costs.  Incentives under th is program include:  
100% for the first five hundred thousand 
dollars ($500,000) of their net income 
subject to taxation. Any net income 
generated by new businesses in excess 
of first five hundred thousand dollars 
($500,000) shall be subject to the 
regular tax rates established in the 
Puerto Rico Internal Revenue Code, as  
amended;  
100% exemption from real property  tax; 
100% exemption on municipal license  
tax. Ongoing.  
Note: The eligible 
business must hold a 
grant of tax exemption 
issued by DEDC. The 
exemption period to enjoy 
these tax exemptions 
shall be during the first 
three (3) years from the 
commencement of 
operations.    
  G/SCM/N/401/USA  
 
- 282 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Puerto Rico  Priority Projects 
within 
opportunity 
zones (Sections 
6070.54 - 
6070.69 of 
Act 60-2019).  Puerto Rico 
Department of 
Economic 
Development 
and Commerce 
("DEDC") and 
the Incentives 
Office for 
Businesses in 
Puerto Rico 
within the 
DEDC.  Tax credits 
and 
exemptions  As the largest contiguous Opportunity 
Zone in the United States, the 
Government of Puerto Rico aims  to 
position itself as an incomparable 
investment destination for Opportunity 
Zone Funds that invest in Puerto Rico. 
Incentives are built upon a robust legal 
and regulatory framework designed to 
establish the right environment for the 
development of local and foreign capital 
in Puerto Rico.  Incentives under this program include:  
18.5% fixed income tax rate on 
opportunity zone net income and license 
fee payments made to foreign entities 
not engaged in a trade or business in 
Puerto  Rico; 
100% exemption on div idend  
distributions;  
100% lenders have a total tax exemption 
on interest payments received from the 
exempt business with respect to bonds, 
promissory notes, or other obligations 
used for development, construction, or 
rehabilitation of the  business;  
25% exe mption on property taxes and 
municipal license taxes. May be 
increased up to 75% by municipal  
ordinance;  
5% guaranteed transferrable investment 
tax credit issued to investors on eligible 
investment made in cash which may be 
increased up to  25%.  
Tax Credits  for the Priority Project In 
Opportunity Zones:  
A 5% incremental tax credit will be 
granted in connection to an eligible 
investment in an exempt business up to 
a maximum 25% tax credit on eligible 
investment.  
Act 60 -2019 allows the Investor to use 
the cred it in four (4) installments:  
25% of the credit in the year the Exempt 
Business finished the total construction 
of the Priority Project, or had made a 
significant expansion in the constructed 
real estate or in the exempt business, or, 
in the case the Priori ty Project does not 
require construction, when the Exempt 
Business starts operations, whichever is 
later,  and 
25% of the remaining balance of the tax 
credit in the next three (3)  subsequent 
years.  Ongoing.  
Note: The eligible 
business must hold a 
grant of tax exemption 
issued by DEDC for an 
exemption period of 
fifteen (15) years.    
  G/SCM/N/401/USA  
 
- 283 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Rhode Island  ReBuild RI Tax 
Credit 
Programs  RI Commerce  Tax Credit/ 
Incentive  Application based, focus on targeted 
industries  Rebuild Rhode Island Tax Credits may be 
available for  up to 20% of total project 
costs. The credits are paid out to the 
applicant in five equal disbursements 
following the issuance of a certificate of 
occupancy. Rebuild Rhode Island Tax 
Credits cannot exceed the amount of any 
demonstrated financing gap, whic h 
includes an amount necessary to gain a 
competitive advantage over a viable 
comparable location in another state.  Sunset Date June 2021  
Rhode Island  Qualified Jobs 
Tax Credit 
Programs  RI Commerce  Tax Credit/ 
Incentive  Application based, focus on targeted 
industries  Companies expanding their workforce in 
Rhode Island or relocating jobs from out 
of state can receive annual, redeemable 
tax credits for up to 10 years with the 
Qualified Jobs Incentive program.  
Credits can equal up to $7,500 per job 
per year, depending on the wage level 
and other criteria. The minimum number 
of new jobs needed to qualify varies by 
industry and company size, but can be as 
few as 10 - 20. Sunset Date June 2021  
Rhode Island  Biotechnology 
investment tax 
credit  Rhode Island 
Division of 
Taxation  Tax Credit  Biotech R&D or manufacturing  Any company primarily engaged in 
commercial biological research and 
development or manufacturing and sale 
of biotechnology products or active 
pharmaceutical ingredients shall be 
allowed a credit of 10.0 % of the cost or 
other basis for federal tax purposes of 
tangible personal property, excluding 
vehicles and furniture, and other tangible 
property with situs in Rhode Island and 
principally used in the production of 
biotechnology products  Ongoing  
Rhode Island  Film and 
Television Tax 
Credit  The 
Rhode  Island 
Film & 
Television 
Office  Tax credit  The recipient is the film industry.  30% of state certified production costs 
incurred directly attributable to activity 
within the state. There is a $2 0M annual 
cap. There is also a $7M cap per project, 
which can be waived  for qualifying 
motion picture and TV productions.  Ongoing    
  G/SCM/N/401/USA  
 
- 284 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Rhode Island  High 
Performance 
Manufacturing 
Investment Tax 
Credit  Rhode Island 
Division of 
Taxation  Tax Credit  For high performance manufacturers; 
computed as provided in this chapter 
against a tax imposed by chapters 
11, 12, 13, 14, 17, and 30 of this  General manufacturers are provided with 
a credit of 4.0 % of the cost or qualified 
amounts for leased assets of tangible 
personal property and buildings and 
structural components of buildings 
provided that the assets have a useful life 
of at least four years. A credit equal to 
10.0% of the cost or qualified amounts 
for leased assets of tangible personal 
property, excluding motor vehicles and  
furniture, provided that the assets have 
a useful life of at least four years, is 
granted to manufacturers that are 
classified in major groups 20 through 39, 
50 and 51, 60 through 67, 73, 76, 
80 through 82, 87, and 89 in the 
Standard Industrial Classifica tion manual 
(SIC Codes). A 10.0 % credit of the cost 
or qualified amounts for leased assets of  
buildings and structural components is 
also provided to "high performance 
manufacturers" which  are defined as 
businesses described in major groups 
28, 30, 34 to 3 6 and 38 of the SIC Codes.  Ongoing  
Rhode Island  Accelerated 
Amortization 
for Defense 
Industry 
Manufacturers  Rhode Island 
Division of 
Taxation  Accelerated 
Depreciation  Defense industry manufacturers are the 
eligible recipients.  Qualified corporations which  have 
annually produced goods worth at least 
$10,000,000 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 pro duction has been 
for sale to a branch of the United States 
Armed Services. Credit shall not exceed 
five million dollars and shall be limited to 
certified production.  Ongoing    
  G/SCM/N/401/USA  
 
- 285 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Rhode Island  Musical and 
Theatrical 
Production Tax 
Credits  Rhode Island 
Division of 
Taxation  Tax Credits  Recipients are musical and theatrical 
production companies.  Eligible recipients who receive an 
accredited theater production certificate 
shall be allowed a tax credit equal to 30% 
of the total production and performance 
expenditures and transportation 
expenditures for the accredited theater 
production. Said credit shall not exceed 
$5,000,000. No more than $15,000,000 
in total may be issued for any tax year 
for motion picture tax credits and/or 
musical and theatrical producti on tax 
credits. Said credits shall be equally 
available to motion picture productions 
and musical and theatrical productions 
and no specific amount shall be set aside 
for either type of production.  Ongoing  
South Carolina  Employee 
Wage and 
Supplier Rebate  South Carolina 
Department of 
Parks, 
Recreation & 
Tourism - Film 
Commission  Cash rebate  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 state.  Ongoing  
South Carolina  Motion Picture 
Production 
Facility Credit  South Carolina 
Department of 
Parks, 
Recreation & 
Tourism - Film 
Commission  Tax credit  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    
  G/SCM/N/401/USA  
 
- 286 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
South Carolina  Motion Picture 
Project Credit  South Carolina 
Department of 
Parks, 
Recreation & 
Tourism - Film 
Commission  Tax credit  The recipient is the film industry.  This program provides an income tax 
credit equal to 20% of the cash 
investment in a company tha t 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 recipient is the film industry.  This program provides an income tax 
credit equal to 10% of investment in the 
state for the production of commercials. 
At least $500,000 in costs must be 
incurred in the state. The state may only 
disburse $1 million in total tax credits per 
year, which will be awarded o n a first 
come first serve basis.  Ongoing  
South Carolina  Renewable 
Fuels 
Processing 
Facilities Tax 
Credits  South Carolina 
(SC) State 
Energy Office  Tax credit  Recipients include commercial facilities, 
placed in service after 2006, that process 
certain renewable fuels, including 
ethanol and biodiesel.  This program provides a credit against 
income tax equal to 25% of the cost of 
constructing and equipping the facility, to 
be taken in 7 equal annual installments.  Ongoing; credit is not 
available fo r facilities 
placed in service after 
2019.  
South Carolina  Renewable 
Fuels 
Processing 
Facilities Tax 
Credits  South Carolina 
(SC) State 
Energy Office  Tax credit  This program provides a credit equal to 
$0.075 per gallon of ethanol or biodiesel 
for up to 36 months. Not more than 
10 million gallons produced during a 
12-month period is eligible.  This program provides a credit equal to 
$0.075 per gallon of ethanol or biodiesel 
for up to 36 months. Not more than 
10 million gallons produced during a 
12-month perio d is eligible.  Ongoing  
South Carolina  Tax Credit for 
Renewable 
Energy 
Systems 
Manufacturers  South Carolina 
Department of 
Revenue  Tax credit  Recipients include manufacturers of 
renewable 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 provides an income tax 
credit equal to 10% of qualifying 
expenditures. Credits cannot exceed 
$500,000 for any taxable year or 
$5 million total.  Until end of 
December  31, 2020. 
No longer available.    
  G/SCM/N/401/USA  
 
- 287 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
South Carolina  Investment Tax 
Credit  South Carolina 
Department of 
Revenue  Tax credit  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 July 1, 2011 
or (ii) commits to employ 1,200 
employees and invest $400 million by 
January 1, 202 2. 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  
South Carolina  Port Volume 
Credit  SC 
Coordinating 
Council for 
Economic 
Development  Tax credit  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 an d which 
increases its port cargo volume at these 
facilities by a minimum of 5% in a 
calendar year; (2) a new warehouse or 
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 through 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 dist ribution facility 
within 5 years. The credit may be used 
as an income tax credit or a refund of 
withholding tax  liability.  The amount of credit and the type of 
taxes that may be offset is individually 
determined by the South Carolina 
Coordinating Council for Economic 
Development.  Ongoing  
South Carolina  Recycling 
Facility Tax 
Credit  South Carolina 
Department of 
Revenue  Tax credit  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  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 exemption applies to the state sal es 
tax of 6% plus the local option tax, if any.  Ongoing    
  G/SCM/N/401/USA  
 
- 288 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
South Carolina  Sales tax 
exemption for 
parts used in 
the business of 
repairing or 
reconditioning 
aircraft  South Carolina 
Department of 
Revenue  Sales Tax 
Exemption  Parts and supplies used by persons 
engaged in the business of repairing or 
reconditioning aircraft are exempt from 
sales and use taxes under section 
12-36-2120(52) of the South Carolina 
Code. This exemption does not extend to 
tools and other equipment not attached 
to or that do not become pa rt of the 
aircraft.  The exemption applies to the state sales 
tax of 6% plus the local option tax, if any.  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  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 wit hin a consecutive 12 -month  
period.  The exemption applies to the state sales 
tax of 6% plus the local option tax, if any.  Ongoing  
South Carolina  Tax Credit for 
Distribution, 
Dispensing and 
Storing 
Equipment for 
Alternative Fuel  South Carolina 
Department of 
Revenue  Tax credit  This program is available to companies 
purchasing, constructing, installing, and 
placing in service eligible property used 
for distributing, dispensing, or storing 
alternative fuel.  The credit is equal to 25% of the cost of  
purchasing, constructing, and installing 
eligible property used for distributing, 
dispensing, or storing alternative fuel. 
The credit must be taken in 3 equal 
annual installments.  Ongoing; credit is not  
available for facilities  
placed in service  
after 2021. 
South Dakota  Alternative 
Annual Tax on 
Wind Farm 
Property  South Dakota 
Department of 
Revenue; 
South Dakota 
Codified Laws 
§§ 10 -35-16 
through 
10-35-21 Tax 
incentives  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 ot her 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    
  G/SCM/N/401/USA  
 
- 289 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
South Dakota  South Dakota 
Jobs Grant  
Program  Governor's 
Office of 
Economic 
Development;  
Board of 
Economic 
Development  Grants  Companies pursuing new or expanded 
facilities with a total project cost of less 
than $20,000,000 or equipment 
upgrades with a total project cost of less 
than $2,000,000 are eligible to apply to 
the Board of Economic Development for 
a South Dakota Jobs Grant under this 
program. One of the key criteria 
considered by the board when approving 
or denying an application is the likelihood 
the project would have occurr ed without 
the South Dakota Jobs Grant. 
South  Dakota Jobs Grants are intended 
for projects that would not have occurred 
without the grant. The following projects 
are not eligible for a South Dakota Jobs 
Grant:  
Buildings or structures used 
predominantly for  the sale of products at 
retail, other than the sale of electricity at 
retail, to individual consumers;  
Buildings or structures used 
predominantly for residential housing or 
transient lodging;  
Buildings or structures used 
predominantly to provide health ca re 
services;  
Buildings or structures used 
predominantly for the transportation or 
transmission of natural gas, oil, or crude 
oil by means of a pipeline; or  
Buildings or structures that are not 
subject to ad valorem real property 
taxation or equivalent taxe s measured by 
gross receipts  This program is available to assist 
companies in offsetting the upfront costs 
associated with relocating or expanding 
operations and/or upgrading equipment 
in South Dakota. The program allows for 
project owners to receive a Sou th Dakota 
Jobs Grant for new or expanded facilities 
with project costs less than $20,000,000, 
or for equipment upgrades with project 
costs less than $2,000,000. Amount of 
the award may not exceed state 
sales/use tax paid on eligible project 
costs.  Ongoing    
  G/SCM/N/401/USA  
 
- 290 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Tennessee  Film Incentive  Tennessee 
Department of 
Economic and 
Community 
Development 
("ECD") & 
Tennessee 
Film, 
Entertainment 
and Music 
Commission  Cash refund  Recipients include a production company 
which has incurred at least $200,000 in 
qualified Tennesse e 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  
Tenne ssee Carbon Charge 
Tax Credit  Tennessee 
Department of 
Revenue  Tax credit  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 
Community Development and 
Commissioner of the 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.  A certified green energy supply chain 
manufacturer shall be allowed a carbon 
charge credit, against the sum total of 
franchise and excise tax liability, eq ual to 
any carbon tax levied by the Tennessee 
Valley Authority on a certified supply 
chain manufacturer's energy  bill. 
The credit must be used to offset a 
certified green energy supply chain 
manufacturer's Tennessee franchise and 
excise tax liability. Any credit that cannot 
be used during a fiscal year may be 
refunded to the taxpayer in the form of a 
cash overpayment.  Ongoing    
  G/SCM/N/401/USA  
 
- 291 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Tennessee  Emerging 
Industry and 
HQ Sales Tax 
Credit  Tennessee 
Department of 
Revenue  Tax credit  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 Revenue and th e 
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 constructed, expanded  
or remodeled during the investment 
period not to exceed six years or 
$10 million and the creation of 100 new 
full-time jobs paying at least 150% of 
Tennessee's average occupational wage 
during the investment period.  Tennessee law makes a sales and use tax  
credit available to taxpayers that 
establish a qualified facility to support an 
emerging industry in Tennessee. The 
credit is equal to the amount of sales and 
use tax paid to Tennessee, less the 0.5% 
that is earmarked for education, on the 
sale or use of qualified tangible personal 
property. A Qualified Headquarters 
facility locating in this state shall be 
eligible for a credit of all state sales and 
use tax paid on qualified tangible 
personal property except tax at the rate 
of 0.5% on qualified tangible p ersonal  
property.  Ongoing  
Tennessee  Enhanced Rural 
Jobs Tax Credit  Tennessee 
Department of 
Revenue  Tax credit  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.  Ongoing    
  G/SCM/N/401/USA  
 
- 292 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Tennessee  Green Energy 
Tax Credit  Tennessee 
Department of 
Revenue  Tax credit  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 
Commissione r 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  
Tennessee  Integrated 
Supplier Credit  Tennessee 
Department of 
Revenue  Tax credit  An integrated supplier is a supplier 
located within the footprint of a project 
site, as determined by the Commissioner 
of Economic and Community 
Development and the Commissioner of 
Revenue,  which provides goods and 
services on the project site solely for the 
qualified manufacturer.  This new tax credit will provide 
integrated suppliers that locate within a 
qualified manufacturer's footprint with a 
one-time super job tax credit equal to 
$5,000  per net new full -time 
occupational wage job to offset one -third 
of the integrated supplier's total 
franchise and excise tax liability with a 
fifteen (15) year carry -forward plus an 
additional $5,000 per job annual credit 
each year for six (6) years to off set 100% 
of the integrated supplier's total 
franchise and excise tax liability with no 
carry forward.  Ongoing  
Tennessee  Jobs Tax Credit  Tennessee 
Department of 
Revenue  Tax credit  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 
full time job for Tier 2 and Tier 3 
Enhancement Counties in addition to the 
Enhanced Rural Job Tax Credit previously 
described. The credit may offset up to 
50% of the total franchise and excise tax 
liability. Credit may be carried fo rward 
for up to 15  years.  Ongoing    
  G/SCM/N/401/USA  
 
- 293 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Tennessee  PILOT Program  Economic and 
Development 
Growth Engine 
(EDGE) for 
Memphis and 
Shelby County  Property tax 
abatement  EDGE offers several PILOT programs 
designed for firms looking to expand or 
relocate in Memphis and  Shelby County.  The level of property tax abatement 
varies depending on the project.  Ongoing  
Texas  Ethanol and 
Biodiesel Tax 
Exemption  Texas 
Comptroller of 
Public Accounts  Tax 
exemption  Motor fuels tax exemption to licensed 
fuel sellers. TX Tax Code Section 
162.204(a)(9) & Rule 3.443  The exemption is only for the portion of 
ethanol or biodiesel that is blended into 
the diesel fuel otherwise subject to 
TX fuel tax of $0.20/gal.  Ongoing  
Texas  Vessel Sales 
Tax Exemption  Texas 
Comptroller of 
Public Accounts  Tax 
exemption  Boat and Boat Motor and Sales tax 
exemption to owners and/or operators of 
commercial vessels longer than 115 ft. 
and some stevedoring service providers  
Texas Tax Code Sections 151.329, 
151.3291, 151.330, 160.001(2) & 
Rule 3.297(a) -(c) The exemption applies to the cost of:  
the vessel and its component parts (e.g.,  
materials, equipment, & machinery) 
when  bought,  
a commercial vessel of eight tons or 
more displacement when bought from 
builder,  
materials and labor used in repairing, 
renovating, or converting a ship or  
vessel,  
materials & supplies bought for vessels 
operating exclusively in foreign or 
interstate coastal commerce by the 
vessel owners and operators and 
stevedoring service providers  Ongoing  
Texas  Defense 
Economic 
Readjustment 
Zone Program  Office of the 
Governor  Tax 
incentives  Designated readjustment projects are 
eligible to apply for state sales and use 
tax refunds on qualified 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 projected 
jobs, whichever is  less. Inactive    
  G/SCM/N/401/USA  
 
- 294 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Texas  Economic 
Development 
Refund  Texas 
Comptroller of 
Public Accounts  Tax refund  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 part from property tax 
imposed by a city or county under a tax 
abatement agreement established under 
Chapter 312; or, (3) the company is not 
in a tax abatement agreement with a 
school district.  The refund is eq ual 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 franc hise 
taxes paid or collected and remitted 
during that calendar year. The refund 
amount may also be limited by a 
statewide appropriation per year for this 
refund  program.  Ongoing  
Texas  Enterprise Zone 
Program  Office of the 
Governor  Tax refund  A business ma king at least a $40,000 
capital investment into a community may 
be nominated by the local governmental 
jurisdiction to the state for enterprise 
project status. In return for hiring a 
percentage of new employees that are 
economically disadvantaged, or 
enter prise 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 qu alified business site. 
The amount reimbursed is based on the 
capital investment connected to the 
project and the number of jobs 
created/retained at the site. The project 
would be eligible for a refund of state 
sales and use taxes paid of up to $7,500 
per n ew 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  Recipients are manufacturing, R&D, or 
renewable energy businesses subject to 
franchise taxation expanding or 
relocating in a community.  The bill works by capping the appraised 
value of capital investments that qualify 
based on a sliding scale tied to the total 
property w ealth of the school district 
where the investment is made. The scale 
ranges from a cap of $100 million for 
school districts with tax bases exceeding 
$10 billion to a cap of $1 million for 
school districts with tax bases under 
$100 thousand.  Ongoing  
Texas  Lodging and 
Fuel Tax 
Exemption  Texas 
Comptroller of 
Public Accounts  Tax 
exemption  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    
  G/SCM/N/401/USA  
 
- 295 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Texas  Moving Image 
Industry 
Incentive 
Program  Texas Film 
Commission  Grant  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 2020 -2021, approximately $50 million 
was budgeted for this program.  Ongoing  
Texas  Media 
Production  
Devel opment 
Zone Texas Film 
Commission  Tax 
exemption  Media production industry  Allowable sales tax on items contributing 
to the production of the film, television, 
or commercial project.  Ongoing  
Texas  Sales and Local 
Tax Exemption  Texas 
Comptroller of 
Public Accounts  Tax 
exemption  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 Fund  Office of the 
Governor  Loan Recipients are small businesses or 
eligible products with a statutory 
preference to be given in the areas of 
semiconductors, nanotechnology, 
biotechnology, and biomedicine.  The Product Development and Small 
Business Incubator Fu nds have a total of 
$45 million in bonding authority.  Ongoing  
Texas  Property Tax 
Abatement  Texas 
Comptroller of 
Public Accounts  Tax 
abatement/ 
reduction  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  Texas 
Comptroller of 
Public Accounts  Loan Recipients are in a community that has a 
geographic area known as a 
reinvestment zone. Businesses 
benefiting from the incentives must be 
located with in the zone. A municipality 
may designate an area as a reinvestment  
zone.  A municipality creating a reinvestment 
zone may issue tax increment bonds or 
notes, the proceeds of which may be 
used to pay project costs. Tax increment 
bonds and notes are payable,  as to both 
principal and interest, solely from a tax 
increment fund established for a 
reinvestment zone.  Ongoing    
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- 296 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Texas  Wind and Solar 
Energy Tax 
Exemptions 
and Deductions  Texas 
Comptroller of 
Public Accounts  Tax 
exemptions 
and 
deductions  Franchise tax exemptions to 
manufacturers, sellers, or installers of 
solar and wind energy devices that are 
exclusively engaged in at least one of 
these activities are exempted from 
franchise tax after submitting AP -204 
with supporting documentation.  
TX Ta x Code Section 171.056 & 
Rule 3.583.  
Any qualifying taxpayer, however, may 
take an allowable deduction for 
5 consecutive reporting years (i.e., 
60 months) after installing solar or wind 
energy systems to power its own 
facilities – offices, manufacturing, etc.  
TX Tax Code Section 171.107  Franchise tax amounts are exempted or 
deducted in varying amounts.  Ongoing  
Texas  Texas 
Enterprise Fund  Office of the 
Governor  Grant  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 
anothe r 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 budgeted 
amount $150 million.  Ongoin g 
Texas  Sales Tax 
Exemption for 
tangible 
personal 
property (TPP) 
used in Oil, 
Gas, & other 
mineral 
exploration or 
production  Texas 
Comptroller of 
Public Accounts  Sales Tax 
Exemption  The Texas tax code exempts certain 
purchases of equipment destined to oil, 
natural gas, & other minerals exploration 
or production from the sales tax that is 
normally levied on most sales of goods 
and services in the state. Qualifying 
equipment consists of certain tangible 
assets used offshore (e.g., TPP includin g 
drilling equipment, drill pipe, casing, 
tubing, and other pipe).  
TX Tax Code Section 151.324 & 
Rule 3.322  2019: Crude Oil: $32,365,182; 
Natural  Gas: $38,334,818;  
2018: Crude  Oil: $31,541,175; 
Natural  Gas: $37,358,825  Ongoing    
  G/SCM/N/401/USA  
 
- 297 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Texas  Severance Tax 
Exemptions for 
Crude Oil and 
Natural Gas  Texas 
Comptroller of 
Public Accounts  Tax 
exemption  Production of crude oil and natural gas in 
the state of Texas are subject to multiple 
taxes and fees.  
Crude oil production is subject to one tax 
and one fee – the production tax and oil 
field clean -up regulatory fee.  
The oil production tax rate is 4.6% to the 
market value of oil produced in the state.  
The oil field clean -up regulatory fee is 
$0.00625 (5/8 of a cent) per barrel.  
Natural Gas production is taxed on  
Gas: 7.5% of market value of  gas. 
Condensate (crude oil produced from gas 
well) Production Tax: 4.6% of market 
value of  condensate.  
Regulatory Fee: For report periods 
September 2001 and later, 0.0667% per 
1000 cubic feet of gas  produced.  
Several exemption s are, however, 
granted depending on whether wells are 
high-cost or have been inactive for a few 
years, or whether producers use specific 
enhanced recovery methods. Marginal 
and orphaned wells are also eligible for 
tax relief.  Data for 2018 -2019 not available.  
Most recent data for 2016: Crude Oil: 
$111,993,026; Natural Gas: 
$30,962,125  
CPA Transparency – Revenue Sources at 
State Revenue and Expenditure 
Dashboard  Ongoing  
Texas  R&D Tax Credit  Texas 
Comptroller of 
Public Accounts  Tax credit  Any qualifying taxpayer may take an 
allowable deduction for 5 consecutive 
reporting years (i.e., 60 months) after 
installing solar or wind energy systems to 
power its own facilities – offices, 
manufacturing, etc.  The amount of credit for any report 
equals five percent 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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- 298 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration 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  Recipients include for profit businesses.  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 
are set by the GOED Board. The total 
amount 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  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 totaled 
approximately $3,887,700.  Ongoing  
Utah Renewable 
Energy 
Development 
Incentive 
(REDI) 
Tax Credit 
(UCA 
63M-1-2803)  Governor's 
Office of 
Economic 
Development 
(GOED)  Tax credit  Recipients must be in the solar, wind, 
geothermal, biomass, hydroelectric, 
petroleum coke, shale oil, nuclear fuel, 
tar sands, or oil -impregnated 
diatomaceous earth industr y. The 
incentive is for the direct manufacturing 
of said industry, related products, or 
utility scale generation in said industry. 
The project must create new jobs. The 
company must demonstrate stability and 
profitability. New jobs created must pay 
at leas t 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 are 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 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 product ions 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  totaled  
$3,998,900.  Ongoing.    
  G/SCM/N/401/USA  
 
- 299 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Utah Sales and Use 
Tax Exemption  Governor's 
Office of 
Economic 
Development/  
Utah Film 
Commission  Tax 
exemption  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 s till 
photography.  Ongoing  
Utah Transient Room 
Tax Rebate  Governor's 
Office of 
Economic 
Development  Tax rebate  The tourism 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  Recipients are eligible individuals and 
businesses operating in Recycling Market 
Development Zones.  This program provides: (1) a five percent 
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) techn ical 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  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  
Utah Technology 
Commercial -
ization & 
Innovation 
Program  Governor's 
Office of 
Economic 
Development  Grants  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 p otential 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    
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- 300 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Utah Rural Fast 
Track Program 
(UCA 
63M-1-904) Governor's 
Office of 
Economic 
Development  Grant  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 expen ded in fiscal year 2016 was 
approximately  $881,200.  Ongoing  
Utah Utah Enterprise 
Zone Program 
(UCA 
63M-1-401) Governor's 
Office of 
Economic 
Development  Tax Credit  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 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 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 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 
exem pt from sales and use tax.  Ongoing  
Utah Sales and Use 
Tax Exemption 
(59-12-104 
(57)) Tax 
Commission  Tax 
exemption  The recipients are a facility that produces 
energy from biomass fuel.  Leases or purchases of machinery or 
equipment that has an economic life  of 
five or more years that will be used to 
create or expand the operations of a 
facility that produces energy from 
biomass fuel are exempt from sales and 
use tax.  Ongoing    
  G/SCM/N/401/USA  
 
- 301 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Utah Sales and Use 
Tax Exemption 
(59-12-104 
(62)) Tax 
Commission  Tax 
exemption  The recipient is the fossil fuel industry.  Purchases of tangible personal property 
that are used in the research and 
development of coal -to-liquids, oil shale, 
or tar sands technology are exempt from 
sales and use tax.  Ongoing  
Utah Sales and Use  
Tax Exemption 
(59-12-104 
(70)) Tax 
Commission  Tax 
exemption  The 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  
Utah Manufacturing 
Modernization 
Grant  Governor's 
Office of 
Economic 
Opportunity  Grant  The program incentivizes Utah 
businesses to modernize, establish, 
relocate, retain, or develop 
manufacturing in the state. The grant 
aims to update Utah companies' 
manufacturing, increase supply chain 
resilience, and lessen American 
depend ence on foreign manufacturing. 
Preference is given to: Advanced 
Manufacturing, Aerospace & Defense, 
Financial Services, Life Sciences & 
Healthcare, and Software& IT.  The 2022 Utah State Legislature created 
a $10 million Utah Manufacturing 
Modernization Gra nt program. There is 
no cap to the amount of the individual 
grants, but the total program funding is 
$10 million.  This funding opportunity 
opened on June 1 and 
closed on June 30, 2022.  
Utah Economic 
Assistance 
Grants  Governor's 
Office of 
Economic 
Opportunity  Grant  The grant assists Utah businesses that 
promote and support economic 
opportunity and provide a service related 
to industry, education, community 
development, or infrastructure. 
Preference is given to businesses that 
support the office's fo cus, including 
advanced manufacturing, aerospace and 
defense, financial services, life sciences 
and healthcare, and software and 
information technology.  The Utah Legislature allocated 
$4.5 million for an Economic Assistance 
Grant program. Grant recipients may 
receive a maximum grant amount of 
$200,000.  This funding opportunity 
opened on July 26 and 
closed on August 4, 2022.    
  G/SCM/N/401/USA  
 
- 302 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Vermont  Vermont 
Training 
Program (VTP)  Vermont 
Agency of 
Commerce and 
Community 
Development  Grant  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 energ y, and environmental 
consulting. Of the 55 grant agreements 
in FY  2015 and FY  2016, 35 grant 
agreements were in the advanced 
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  Recipients are in the fifty -seven 
enterprise zones authorized statewide. 
The Virginia Enterprise Zone (VEZ) 
program is a partnership between state 
and local government that encourages 
job creation and private investment. VEZ 
accomplishes this by designated 
Enterprise Zones throughout the state 
and providing two grant -based 
incentives, the Job Creation Grant (JCG) 
and the Real Property Investment Grant 
(RPIG), to qualified investors and job 
creators within those zones, while the 
local government provides local 
incentives.  This program provides (1) a real property 
investment grant; and (2) job -related 
grant. The amounts vary.  Ongoing  
Virginia  Governor's 
Motion Picture 
Opportunity 
Fund Virginia 
Tourism 
Corporation  Grant  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 
industrial, corporate or commercial 
projects, education programs not 
intended for rebroadcast, adult films, 
music videos and news shows or reports.  The amounts vary and can be provided 
as cash grants or tax exemptions.  Ongoing    
  G/SCM/N/401/USA  
 
- 303 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Virginia  Commonwealth
's Development 
Opportunity 
Fund (COF)  Virginia 
Economic 
Development 
Partnership  Grant  Funds can be used for: site acquisition 
and development; transportation access; 
training; construction or build -out of 
publicly -owned buildings; or grants or 
loans to Industrial Development 
Authorities. Eligible projects must meet 
the following conditions. (1) A minimum 
private investment of $5 million and 
creation of at least 50 jobs. (2) In 
localities with above -average poverty, 
the minimum private investment 
requirement is $2.5 million and the 
minimum job creation requirement is 
25 jobs. (3) In localities with 
above -average unemployment and 
above -average poverty, a minimum 
private investment requirement is 
$1.5 million a nd the minimum job 
creation requirement is 15 jobs. 
(4) Projects are expected to pay at least 
the local prevailing average wage or 
eighty -five percent of the prevailing 
average wage in above -average 
unemployment and/or above -average 
poverty localities.  The amounts vary.  Ongoing  
Virginia  VCEDA 
'Loan/Grant 
Program  Virginia 
Coalfield 
Economic 
Development 
Authority  Loans and 
grants.  The loans may be used for real estate 
purchases, construction or expansion of 
buildings, and the purchase of machinery 
and equipment. To be eligible for the 
VCEDA loans, private businesses must be 
basic employers who will bring new 
income to the area. Priority will be given 
to loans  requiring $10,000 -$25,000 or 
less for each full -time basic job created, 
and to projects that cr eate at least 
15 new full -time jobs within 36 months 
of start -up. 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.  The Authority provides low interest loans 
or gran ts to qualified new or expanding 
industries through its financing program. 
Program funding is derived from the local 
coal and gas road improvement tax and 
the natural gas severance tax.  Ongoing    
  G/SCM/N/401/USA  
 
- 304 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Virginia  Local 
Technology, 
Tourism, 
Defense, and 
Green 
Development 
Zones  Localities  Mixed  Recipients are in the technology, 
tourism, or defense industries, or are 
industries pursuing green development.  Once a local zone has been established, 
incentives may be provided for up to ten 
years. Each locality designs  and 
administers its own program.  Ongoing  
Virginia  New Markets 
Tax Credit 
(NMTC)  Virginia Small 
Business 
Financing 
Authority 
(VSBFA)  Tax credit  A CDE makes investments (equity 
investments and business loans) in 
qualifying businesses in qualifying 
census t racts. 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 
(Form ST -11B; 
58.1-609.3)  Department of 
Taxation; 
Localities  Tax 
exemption  This program provides sales and use tax 
exemption for semiconductor clean 
rooms or equipment and other tangible 
personal property used primarily in the 
integrated process  of designing, 
developing, manufacturing or testing a 
semiconductor product. Localities may 
elect to impose reduced property tax 
rates on semiconductor manufacturing 
machinery and tools, equipment for 
biotechnology R&D and production, 
aircraft, and certain  equipment used in a 
data center.  The amount is the state sales tax or local 
property tax exempted.  Ongoing    
  G/SCM/N/401/USA  
 
- 305 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Virginia  Green Jobs Tax 
Credit  Virginia 
Department of 
Taxation  Tax credit  A "green job" means employment in 
industries relating to the field of 
renewable, alternative energies, 
including the manufacture and operation 
of products used to generate electricity 
and other forms of energy from 
alternative sources that include 
hydrogen and fuel cell technology, 
landfill gas, geothermal heating systems, 
solar heating systems, hydropower 
systems, wind systems, and biomass and 
biofuel systems. For purposes of the tax 
credit, the Bureau of Labor Statistics 
Green Jobs Definition is used and is 
defined as either: Jobs in businesses that 
produce goods or provide  services that 
benefit the environment or conserve 
natural resources and/or jobs in which 
workers' duties involve making their 
establishment's production processes 
more environmentally friendly or use 
fewer natural resources.  The $500 credit is available f or 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 dur ing the respective taxable year. 
Each taxpayer may claim the credit for 
up to 350 green jobs.  This program sunsets on 
December 31, 2024.  
Virginia  Virginia 
Investment 
Performance 
Grant (VIP)  Virginia 
Economic 
Development 
Partnership  Grant  Recipients must b e an existing Virginia 
manufacturer or research and 
development service that supports 
manufacturing, and the project must 
result in capital investment of at least 
$25 million.  Grants are paid in five equal annual 
installments beginning in the third year 
after the capital investment and job 
creation or retention are achieved, or in 
the second year if the company is 
locating in a fiscally distressed area of 
the state. Grants have a maximum of 
$3 million, or $5 million for projects with 
extraordinary character istics Ongoing    
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- 306 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Virginia  Virginia 
Economic 
Development 
Incentive Grant 
(VEDIG)  Virginia 
Economic 
Development 
Partnership  Grant  Recipients include significant 
headquarters, administrative, or service 
sector operations in Virginia. Companies 
in an area with a population of 300,000 
or more that create 400 new full -time 
jobs with average salaries at least 50% 
greater than prevailing wages, or 
300 jobs at 100% greater than prevailing 
average wages, and capital investment 
of at least $5 million or $6,500 per  job, 
whichever is greater. Elsewhere, a 
company need only create 200 new 
full-time jobs with average salaries at 
least 50% greater than prevailing wages 
and a capital investment of at least 
$6,500 per job. There must be an active 
and realistic competition  between 
Virginia and another state or country for 
attracting the  project.  Program offers cash grants to qualified 
applicants. Grants are paid in five equal 
installments beginning in the third year 
after the capital investment and job 
creation or retention are achieved.  Ongoing  
Virginia  Major Eligible 
Employer Grant 
(MEE)  Virginia 
Economic 
Development 
Partnership 
(VEDP)   Grant  The program targets major basic 
employers that make a capital 
investment of at least $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.) There must be an active 
and realistic competition between 
Virginia and another state or country for 
attracting the project.  The amount of ea ch 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 
installments beginning in  the third year 
after the capital investment and job 
creations targets are met.  Ongoing  
Virginia  Tobacco Region 
Opportunity 
Fund (TROF)  Virginia 
Tobacco Region 
Revitalization 
Commission  Grants and 
loans The grants are provided to recipients 
within Virgini a's tobacco producing 
region (34 counties and six cities in 
Southside and Southwest Virginia.) 
Eligible projects must include (1) locate 
within the Tobacco Region, (2) align with 
the Commission's Strategic Plan and the 
objectives and outcomes identified fo r 
the TROF program, and (3) create jobs 
and invest capital in amounts sufficient 
that the calculated award is at least  
$10,000.  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    
  G/SCM/N/401/USA  
 
- 307 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Virginia  Economic 
Development 
Loan Fund 
(EDLF)  Virginia Small 
Business 
Financing 
Authority  Loan Community eligibility is determined 
based on guidelines set by the federal 
Economic Development Administration 
and are generally those with an 
unemployment rate one percent higher 
than the national average for the most 
recent 24 -month period, or that have a 
per capita income no greater than 80 % 
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 industri es, 
manufacturing, and those businesses or 
entities that provide for a locality's 
economic and "quality of life" 
development.  Finance can be provided for up to a 
maximum of 40 % of the business project 
cost or $1 million, whichever is less. 
Generally, loans  have a 10 -year 
maturity.  Ongoing  
Virginia  Commonwealth 
of Virginia Sale 
and Use Tax 
Exemption 
(Form ST -16; 
§ 58.1- 
609.2.4)  Department of 
Taxation  Sales and 
Use Tax 
Exemption  Recipients include watermen who extract 
fish, bivalves, or crustaceans from 
waters for commercial purposes and 
other private businesses that use 
watercraft to conduct their business.  The amount of the benefit is equal to the 
amount of the tax that does not have to 
be paid.  Ongoing  
Virginia  Recyclable 
Materials 
Processing Tax 
Credit  Virginia 
Department of 
Taxation  Tax credit  Available to manufacturers for the 
purchase of certified machinery and 
equipment used for processing recyclable 
materials  The credit is equal to 20% of the 
purchase price of equipment bought to  
make things from recycled materials, or 
to convert waste products into raw 
materials during the taxable year that 
the machinery or equipment is 
purchased.  This program sunsets on 
December 31, 2024.    
  G/SCM/N/401/USA  
 
- 308 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Virginia  Virginia Jobs 
Investment 
Program (VJIP)  Virginia 
Economic 
Development 
Partnership  Grant and 
consulting 
services  A discretionary program that provides 
funding to companies creating new jobs 
or experiencing technological change to 
reduce the human resource development 
costs for new companies, expa nding 
companies, and companies retraining 
their employees. Program is limited to 
companies that create basic employment 
for the Commonwealth. These 
businesses or functions must directly or 
indirectly derive 51% or more of their 
revenue from out -of-state so urces, as 
determined by VEDP. Qualifying industry 
sectors include: corporate HQs, 
distribution centers, information 
technology, manufacturing, research and 
development, and shared service 
centers.  The amounts vary.  Ongoing  
Virginia  Port of Virginia 
Econom ic and 
Infrastructure 
Development 
Grant  The Port of 
Virginia  Grants  Grants provided to companies that 
construct new maritime - related 
employment centers or expand existing 
centers.  
Applicants must meet the following 
criteria - (1) Locates or expands a facility 
within the Commonwealth, (2) Creates at 
least 25 new, permanent full -time 
positions at a facility within Virginia from 
commencement of the project through 
the first full year of operation or during 
the year when the expansion occurs, 
(3) is involved in maritime commerce, 
and (4) is engaged in one or more of the  
following: distribution, freight 
forwarding, freight handling, goods  
processing, manufacturing, 
warehousing, crossdocking, 
transloading, or wholesaling of goods 
exported and imported through The Port 
of Virginia; shipbuilding and ship 
repair; dredging; marine construction; 
or offshore energy exploration and 
extraction.  POV Grants are made at the discretion 
of the Executive Director of the Virginia 
Port Authority. The amount of the grant 
is calculated by the following formula, 
subject to a maximum amount of 
$500,000 per  year:  
25–49 new jobs: $1,000 per job  
50–74 new jobs: $1,500 per job  
75–99 new jobs: $2,000 per job  
 100+ new jobs: $3,000 per job  This program sunsets on 
June 30, 2025.    
  G/SCM/N/401/USA  
 
- 309 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Virginia  Port Volume 
Increase Tax 
Credit  The Port of 
Virginia  Tax credit  Benefits manufacturing, distribution, 
agriculture, and mineral and gas 
companies that utilize Virginia's port 
facilities. A company that increases its 
usage by 5% in a single calendar year 
over its base year of port cargo volume 
can claim a credit against its corporate 
income tax of up to $250,000.  Tax Credit is generally equal to $50 for 
each TEU above the base - year port 
cargo volume, or $50 for each TEU 
transported th rough a port facility during 
a major facility's first calendar year.  This program sunsets on 
December 31, 2024.  
Virginia  International 
Trade Facility 
Tax Credit  The Port of 
Virginia  Tax credit  Benefits companies that increase port 
volume by 5% through Vir ginia ports and 
either create jobs or make capital 
investment in an international trade 
facility.  The amount of the credit is equal to 
$3,500 per new qualified full-time 
employee that results from increased 
qualified trade activities by the 
taxpayer or 2% of the amount of capital 
investment made by the taxpayer to 
facilitate the increased  eligible trade 
activities.  This program sunsets on 
December 31, 2024.  
Virginia  Data Center 
Retail Sales 
and Use Tax 
Exemption 
(§ 58.1-609.3)  Virginia 
Economic 
Development 
Partnership/  
Department of 
Taxation  Sales and 
Use Tax 
Exemption  Virginia offers a data center retail sales 
and use tax exemption (DCRSUT 
Exemption) on qualifying computer 
equipment or enabling software 
purchased or leased for use in certain 
data centers in the Commonwealth 
meeting minimum investment, job 
creation, and wage level criteria.  The amount of the benefit is equal to the 
amount of the tax that does not have to 
be paid.  Ongoing    
  G/SCM/N/401/USA  
 
- 310 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Virginia  Commercial 
and Industrial 
Sale and Use 
Tax Exempti on 
(Form ST -11; 
§ 58.1-609.3)  Department of 
Taxation  Sales and 
Use Tax 
Exemption  Recipients include manufacturing and 
research and development operations. 
This program provides an exemption for 
purchases of production -related 
machinery and equipment; equipment 
used for production line testing and 
quality control; repair parts; materials 
that become a component part of the 
finished product; supplies used for 
packaging tangible products for shipment 
or sale; certified pollution control 
equipme nt; utilities used in 
manufacturing delivered through pipes, 
lines, or mains; equipment, printing, and 
supplies used to produce publications 
issued daily or regularly at intervals not 
exceeding three months; research and 
development equipment; machinery, 
tools, and equipment used in advanced 
recycling; and recycled or recovered 
materials used in processing, 
manufacturing, or  conversion.  The amount of the benefit is equal to the 
amount of the tax that does not have to 
be paid.  Ongoing  
Washington  Distressed Area 
Business and 
Occupational 
(B&O) Tax 
Credit  Department of 
Revenue  Tax credit  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, Evers on, Maple Falls, 
Sumas, Clearwater, Queets and 
Quilcene.  This program provides a credit against 
the B&O tax liability at the rate of $2,000 
or $4,000 per new job created.  Ongoing    
  G/SCM/N/401/USA  
 
- 311 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Washington  Distressed Area 
Sales and Use 
Tax Deferral/  
Exemption 
Program  Department of 
Revenue  Tax 
exemption  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.  The amount varies.  Ongoing  
Washington  Fishing Boat 
Fuel Department of 
Revenue  Tax 
exemption  Recipients are vessels engaged in 
commercial deep -sea fishing or in the 
operation of commercial charter fishing 
boats.  The amount varies.  Ongoing  
Washington  Prototype of 
Aircraft Parts  Department of 
Revenue  Tax 
exemption  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  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  Recipients are small timber harvesters.  The amount varies.  Ongoing  
Washington  $50 Minimum 
Timber Tax  Department of 
Revenue  Tax 
exemption  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 
Competitive -
ness Program  Department of 
Revenue  Rebates  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    
  G/SCM/N/401/USA  
 
- 312 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Washington  Sales Tax 
Exemptions  Department of 
Revenue  Retail sales 
and use tax 
exemption  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 co nsecutive day 
stay. Ongoing  
Washington  Rural County 
Business and 
Occupation 
(B&O) Tax 
Credit for New 
Employees  Department of 
Revenue  Tax credit  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  
Washington  Biofuels 
Production 
Incentive 
(Energy 
Freedom Fund)  Department of 
Revenue  Loans and 
grants  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  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 opera tional.  Ongoing    
  G/SCM/N/401/USA  
 
- 313 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Washington  High 
Unemployment 
County Sales 
& Use Tax 
Deferral/  
Waiver for 
Manufacturing 
Facilities  Washington 
State 
Department of 
Revenue  Tax deferral  To qualify for the program, businesses 
must: (1) be located in a qualified county 
or a CEZ; (2) be engaged in 
manufacturing 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 
production of a new, different, or useful 
substance or article of tangible personal 
property for 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 existing 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 manufactu ring or research 
and development  operation.  The amount varies.  Expires on July 1, 2020.    
  G/SCM/N/401/USA  
 
- 314 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  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  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 into other wood products 
do not qualify for thi s 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  
Washington  Preferential 
B&O Tax Rate 
for Solar 
Energy System 
and 
Components 
Manufacturers  Washington 
State 
Department of 
Revenue  Preferential 
Tax Rate  The preferential rate applies to 
manufacturing of solar energy systems 
using photovoltaic modules or stirling 
converters; manufacturing of solar grade 
silicon, silicon solar wafers, silicon solar 
cells, thin film solar devices, or 
compound semiconductor solar wafers to 
be used exclusively in components of 
solar energy systems using  photovoltaic 
modules; wholesale sales of solar energy 
systems using photovoltaic modules or 
stirling converters manufactured by the 
seller.  The preferential B&O tax rate is 0.275 % 
of gross receipts, compared to 0.484 % 
for general manufacturing.  Expires on July 1, 2032.  
Washington  Property Tax 
Credit for 
Aluminum 
Smelting  Washington 
State 
Department of 
Revenue  Tax Credit  The credit is available to an aluminum 
smelter who manufactures aluminum in 
Washington state.  The credit, which is claimed against the 
business & operations tax, is equal to the 
property tax paid.  Ends as of 2027 tax year.  
West Virginia  Direct Use 
Exemptions  West Virginia 
Department of 
Tax and 
Revenue  Tax 
exemptions  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/401/USA  
 
- 315 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
West Virginia  Fee Free 
Location  West Virginia 
Department of 
Tax and 
Revenue  Location 
discounts  The recipient is the film industry.  The amounts vary.  Ongoing  
West Virginia  Miscellaneous 
Enhancements  West Virginia 
Department of 
Tax and 
Revenue  Discounted 
services  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  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 
qualified 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 Virgin ia Economic 
Opportunity 
Credit  West Virginia 
Development 
Office  Tax credit  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. Companies that 
create higher  paying jobs can offset up 
to 100% of these taxes. Companies 
creating less than 20/10 new jobs 
receive a $3000 tax credit for each new  
job. Ongoing    
  G/SCM/N/401/USA  
 
- 316 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
West Virginia  Economic 
Infrastructure 
Bond Fund  West Virginia 
Development 
Office  Bond Recipients are located statewide with an 
emphasis on business/industrial parks.  Interest rates for a for -profit sponsor is a 
minimum of the prime rate minus 3 % (to 
be fixed at closing). The length of the 
loan will be negotiated on each project 
and will not exceed the use ful 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 proj ect 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  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  Recipients are m anufacturers 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 franchise tax, 
corporate net income ta x, and personal 
income tax on certain income for 
20 years.  Ongoing  
West Virginia  Coal Loading 
Facilities Credit  West Virginia 
Department of 
Tax and 
Revenue  Tax credit  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  
West Virginia  Exclusion of 
Low Oil & Gas 
Wells  West Virginia 
State Tax 
Department  Tax 
Exemption  Oil and natural -gas wells located in in 
West Virginia and producing less than 
one-half barrel per day or less than 5,000 
cubic feet per day. A similar exemption 
also applies to natural gas provided for 
free by producers to surface land owners.  Qualifying tax payers are exempted from 
the state's severance tax (5% of the 
gross value of severed oil and gas). 
Revenue foregone in 2019 was 
$1.2 million and averaged $1.93 million 
on a yearly basis since 2010. Amount for 
2020 is currently unavailable.  Ongoing   
  G/SCM/N/401/USA  
 
- 317 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Wisconsin  Small Cities 
Community 
Development 
Block Grant 
Program for 
Blight 
Elimination & 
Brownfield 
Redevelopment  Department of 
Administration  Grant  Recipients include local governments, 
businesses and individuals assessing and 
remediating the envir onmental 
contamination of an abandoned, idle, or 
underused industrial or commercial 
facility or site.  Awards are made as grants to eligible 
local governments. The local government 
may loan or grant the funds to local 
businesses or non - profit organizations  to 
conduct an environmental audit or 
environmental remediation. The 
maximum award is $100,000 for 
environmental audits and $500,000 for 
environmental remediation projects. The 
local government must contribute at 
least 25 % 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  
Wisconsin  Tax 
Incremental 
Financing  Department of 
Revenue  Loan 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 rehabili tation or be suitable as 
an industrial  site. The amount of assistance under this 
program varies depending on the 
project. TIF is based on two working 
principles: (1) new private development 
expands the municipality's tax base, 
thereby increasing property t ax 
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  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    
  G/SCM/N/401/USA  
 
- 318 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Wisconsin  Early Stage 
Business 
Investment 
Program  WEDC  Tax credit  Eligible Angel investors include (1) Angel 
Individuals, (2) Angel Entities: groups of 
individuals formed to invest in one 
company  only, and (3) Angel Networks: 
groups or individuals formed to make 
multiple investments in various qualified 
companies. To be considered eligible, 
each individual must meet accreditation 
standards as a sophisticated, high -net 
worth person.  This program pr ovides 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  
Wisconsin  Film Production 
Company 
Investment Tax 
Credits  Department of 
Tourism  Tax credit  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  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  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 eq uipment 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 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/401/USA  
 
- 319 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Wisconsin  Economic 
Development 
Credit  Department of 
Revenue and 
WEDC  Tax Credit  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 Wisconsin.  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 
January 1,  2016, this 
program was replaced by 
the Business Development 
Tax Credit that provides a 
refundable tax. However, 
the Economic 
Development tax credit 
can be carried forward for 
up to 15 years.  
Wisconsin  Business 
Development 
Tax Credit 
(BTC)  Department of 
Revenue and 
WEDC  Tax Credit  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 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 the business; a ny 
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, th e 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.  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 eligible employee is em ployed 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 
project that in volves 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.  Ongoing    
  G/SCM/N/401/USA  
 
- 320 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Wisconsin  Dairy 
Processing 
Plant Grant 
Program  Wisconsin  Grants Recipients are dairy processing plants 
conducting modernization and 
expansions.  Grants of up to $50,000  Ongoing  
Wisconsin  Brownfield 
Grant Program  Department of 
Commerce  Grants  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  
Wisconsin  Electronics and 
Information 
Technology 
Manufacturing 
Zone Tax 
Credits  Wisconsin 
Economic 
Development 
Corporation 
(WEDC)  Tax credit  The recipients are SIO International 
Wisconsin, Inc., a Wisconsin corporation; 
FEWI Development Corporation, a 
Wisconsin corporation; and AFE, Inc., a 
Wisconsin corporation.  The recipients are eligible for up to 
$2,850,000,000 in Electronics and 
Information Technology Manufacturing 
Zone Tax Credits for the recipients' fiscal 
years ending 2018 through 2032, 
consisting of Job Creation Tax Credits in 
the maximum amount of 
$1,500,000,000 and Capital Investment 
Tax Credi ts in the maximum amount of 
$1,350,000,000.  WEDC and the recipients 
signed an agreement in 
November 2017 that 
established the recipients' 
eligibility for these credits, 
pursuant to 
Section  238.396 of the 
Wisconsin Statutes.  
http://legis.wisconsin.gov
/assem bly/19/brostoff/me
dia/3082/foxconn -
contract.pdf  
Wisconsin  Technology 
Development 
Loan (TDL) 
program  WEDC  Loans  The technology development loan 
program provides early-stage funding 
through below market -rate loans to 
entrepreneurs and technology -based 
businesses, generally for working capital 
or equipment financing.  
WEDC will evaluate applications based on 
factors that include growth potential, 
timeline, funding, t echnology, market, 
execution, cash flow, secondary benefits, 
need and business impact.  WEDC will evaluate applications based on 
factors that include growth potential, 
timeline, funding, technology, market, 
execution, cash flow, secondary benefits, 
need and  business impact. Term of loan 
is typically 5 to 7 years with an interest 
rate of 6%. Additional terms may include 
conversion of up to 20% of the loan 
amount to equity or a personal guaranty 
requirement.  
A total of $4.8 million in state funding is 
budgeted  for the program in fiscal 
year 2020-21. Ongoing    
  G/SCM/N/401/USA  
 
- 321 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Wisconsin  Targeted 
Industry 
Projects 
Program (TIP)  WEDC  Grants  The program offers assistance to 
targeted economic driver industries 
culminating over time in the 
development, diversification, 
competitiveness and growth in sectors 
that provide sustained high -quality jobs, 
continued innovation and increase in 
GDP in Wisconsin.  
WEDC will take the following into account 
when considering a TIP grant: (a) impact 
on the industry; (b) financial 
justifi cation; (c) previous planning 
efforts; (d) readiness to proceed; 
(e) involvement of public -private 
partnerships; and (f) other factors 
determined by WEDC.  The program provides grant awards up to 
$1.0 million per project to support 
industry cluster and sect or development 
in Wisconsin.  
WEDC has budgeted $3.2 million in 
2020-21 in support of the TIP program.  Ongoing  
Wyoming  Film Industry 
Financial 
Incentive  Wyoming Film 
Office  Cash rebate  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  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  Recipients are refineries.  The total amount provided is up to 
$50,000,000.  Ongoing    
  G/SCM/N/401/USA  
 
- 322 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Wyoming  Severance -Tax 
Reduction for 
Stripper Wells  Wyoming 
Statutes 
39-14-205, 
Interstate Oil 
and Gas 
Compact 
Commission - 
IOGCC (2007)  Tax reduction  The recipient is the oil industry.  Oil produced from stripper wells in 
Wyoming is exempt from part of the 
state's severance tax, thereby reducing 
the total rate of t ax from 6% to 4%. 
Stripper wells in Wyoming are 
low-volume, marginal wells producing 
less than 10 or 15 barrels a day 
depending on the average price of oil. 
Some fiscal measures related to oil and 
natural -gas production may not 
constitute tax expenditures under an 
alternative baseline where severance 
taxes (or production taxes) vary with 
market conditions and production costs. 
-- No values available for 2019 and 2020.  Ongoing  
Wyoming  Severance Tax 
for Flared 
Natural Gas  Wyoming 
Statutes 
39-14-205 Tax 
exemp tion Recipients are natural gas producers.  Natural gas that is vented, flared, 
re-injected or consumed as process 
energy in the stimulation, treatment, 
transportation, and production of natural 
gas from the same well is exempt from 
Wyoming's severance tax.  
As with similar exemptions for coal, the 
on-site use (other than reinjection) or 
flaring of a fossil -fuel resource is 
severing that resource from the state 
forever and does represent foregone 
revenue to the state. -- No values 
available for 2019 and 2020  Ongoing  
Wyoming  Sales Tax 
Exemption for 
Transporting 
Drilling Rigs  Wyoming 
Statutes 
39-15-105 Tax 
exemption  Recipients are from the transportation 
industry.  The supply of transportation services in 
relation to drilling rigs in Wyoming is 
exempt from the sales tax that is 
normally levied on most sales of goods 
and services in the state. Eligible services 
include the loading, unloading and 
assembling of drilling rigs. -- No values 
available for 2019 and 2020.  Ongoing  
Wyoming  Sales Tax 
Exemption for 
Certain Well 
Services  Wyoming 
Statutes 
39-15-105 Tax 
exemption  Recipients are to firms involved in oil and 
natural -gas extraction activities; this 
includes technical and support services 
such as seismographic and geophysical 
surveyi ng and engineering services.  Professional services that are supplied in 
relation to oil and natural -gas extraction 
activities in Wyoming are exempt from 
the sales tax that is normally levied on 
most sales of goods and services in the 
state. -- No values av ailable for 
2019 and 2020.  Ongoing    
  G/SCM/N/401/USA  
 
- 323 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Wyoming  Sales Tax 
Exemption for 
CO2 Used in 
Tertiary 
Production  Wyoming 
Statutes 
39-15-105 Tax 
exemption  The recipient is the oil industry.  Purchases of CO2 and other gases used 
in tertiary production in Wyoming are 
exem pt from the sales tax that is 
normally levied on most sales of goods 
and services in the state. Tertiary 
production is an extraction method that 
enhances oil recovery by injecting gases 
(e.g., CO2) in deposits to increase the 
amount of oil that can be extr acted. -- No 
values available for 2019 and 2020.  Ongoing  
Wyoming  Severance Tax 
Credit for 
Certain R&D 
Projects  Wyoming 
Statutes 
39-14-205 Tax credit  Recipients are natural gas producers.  This measure allows natural -gas 
producers operating in Wyoming to 
obtain a credit applicable against their 
severance -tax liability for as much as 
50% of the cost of investment in certain 
research projects. Eligible projects are 
those that have been certified by the 
state's gas research review committee. -
- No values available for 2019 and 2020  Ongoing  
Wyoming  Severance Tax 
Reduction for 
Underground 
Coal Wyoming 
Statutes 
39-14-104 Tax reduction  The recipient is the coal industry.  Coal produced from underground mines 
in Wyoming attracts a lower rate of 
severance tax (3.75%) than surface -
mined coal (7%). Some fiscal measures 
related to coal production may not 
constitute tax expenditures under an 
alternative baseline where severance 
taxes (or production taxes) vary with 
market conditions and production cos ts. 
-- No values available for 2019 and 2020  Ongoing  
Wyoming  Severance Tax 
Reduction for 
Coal Used as 
Process Energy  Wyoming 
Statutes 
39-14-105 Tax reduction  The recipient is the coal industry.  Coal used as process energy in the 
treatment and processing o f coal from 
the same mine is exempt from 
Wyoming's severance tax. -- No values 
available for 2019 and 2020  Ongoing  
Wyoming  Property Tax 
Exemption for 
Underground 
Coal-Mining 
Equipment  Wyoming 
Department of 
Revenue  Tax 
exemption  The recipient is the coal industry.  Equipment used in underground coal 
mining in Wyoming is exempt from the 
state's property tax whereas the rate on 
surface -mining equipment is 11.5%. -- 
No values available for 2019 and 2020  Ongoing    
  G/SCM/N/401/USA  
 
- 324 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Wyoming  Sales Tax 
Exemption for 
Coal-
Gasification 
Equipment  Wyoming 
Statutes 
39-15-105 Tax 
exemption  The recipient is the coal industry.  Purchases of equipment used to 
construct a new coal -gasification or 
coal-liquefaction facility in Wyoming are 
exempt from the sales tax that is 
normally levied on most sales of goods 
and services in the state. Eligible 
equipment needs to be used in a project 
to make it operational. -- No values 
available for 2019 and 2020.  Ongoing  
Wyoming  Fuel Tax 
Reduction for 
Aviation 
Gasoline  Wyoming 
Statutes 
39-17-104 Tax reduction  Recipient is the aviation industry.  The use of gasoline in an aircraft in 
Wyoming is subject to a lower rate of fuel 
tax ($0.04 per gallon) than that applied 
to road users in the state 
($0.14  per gallon). -- No values available 
for 2019 and 2020  Ongoing  
Wyoming  Sales Tax 
Exemption for 
Energy Sold to 
Government  Wyoming 
Statutes 
39-15-105 Tax 
exemption  The recipients are energy companies.  Purchases of energy products by certain 
entities in Wyoming are exempt from the 
sales tax that is normally levied on most 
sales of goods and services in the state. 
-- No values available for 2019 and 2020  Ongoing  
Wyoming  Wyoming Oil 
and Gas 
Conservation 
Commission  Wyoming State 
Government - 
Wyoming 
Oil and Gas 
Conservation 
Act Grants  The recipi ents are the oil and gas 
industries.  The Wyoming Oil and Gas Conservation 
Commission, established in 1951, Is 
committed to regulating oil and gas 
activities in a manner that ensures 
responsible development and 
management of Wyoming's oil and gas 
resources and provides environmental 
stewardship.  
-- 2019: Petroleum & Crude Oil: 
$3,381,858; Natural Gas: $13,921,326; 
2018: Petroleum & Crude Oil: 
$3,473,100; Natural Gas: $14,296,922  Ongoing    
  G/SCM/N/401/USA  
 
- 325 - State  Program 
Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of the 
Program  
Wyoming  Enhanced Oil 
Recovery 
Commission  Wyoming State 
Government  Grants  Recipients are firms involved in the oil 
industry, particularly those involved with 
improving oil -recovery technology.  The Enhanced Oil Recovery Commission 
was set up in 2004 by the Wyoming State 
Legislature to encourage the adoption of 
improved oil -recovery technologies by 
producers operating in the state. The 
Commission also established a dedicated 
research program at the Institute for 
Energy Research and Enhanced Oil 
Recovery of the University of Wyoming to 
investigate issues related to  CO2 capture 
and reservoir fluids. -- 2019: Petroleum: 
$5,067,832; Crude Oil: $7,239,330; 
2018: Petroleum: $6,414,163; Crude 
Oil: $7,239,330  Ongoing  
Wyoming  Natural Gas 
Fueling 
Infrastructure 
Loans  Wyoming 
Business 
Council  Loans  Recipients are firms involved in the 
natural gas industry.  In particular, this 
program allows for a direct loan to a 
business for the purpose of financing 
qualifying costs to install a functioning 
natural gas filling station to fuel motor 
vehicles that operate on natural gas a s a 
transportation fuel.  The State of Wyoming's portion of the 
loan shall have at a minimum, the 
following terms and conditions: 
1. Minimum loan fee of 1%; 
2. Commitment fee of .25% (if the loan 
does not close within 12 months of 
approval); 3.  Commitment p eriod for 
loan disbursement does not exceed 
2 years 4.  The interest rate shall be a 
minimum of 3.5%; 5.  Maximum term not 
to exceed 10 years (may be amortized up 
to 20 years); 6.  Loan not to exceed the 
lesser of 75% of cost of land, buildings, 
and equipment  or appraisal; 7.  Maximum 
loan not to exceed one million dollars 
($1,000,000).  Ongoing  
 
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