G/SCM/N/343/USA  
 
16 July 2019  
(19-4707) Page: 1/184 
Committee on Subsidies and Countervailing Measures  Original: English  
 
SUBSIDIES  
NEW AND FULL NOTIFIC ATION PURSUANT TO AR TICLE XVI:1 OF THE  
GATT 1994 AND ARTICL E 25 OF THE AGREEMEN T ON 
SUBSIDIES AND COUNTE RVAILING MEASURES  
UNITED STATES 
The following notification, dated  29 June 2019 , is being circulated at the request of the delegation 
of the United States.  
 
_______________  
 
 
Enclosed please find the new and full notification from the United States, pursuant to Article  XVI:1 
of the GATT 1994 and Article 25 of the Agreement on Subsidi es and Countervailing Measures for the 
2017 and 2018 fiscal  years (1  October  2016 through 30  September  2018). Information on programs 
granted or maintained at sub -federal levels in the United States is included in Attachment  1. 
As noted in previous notific ations from the United States, insofar as the notification obligation is a 
transparency -oriented provision that, pursuant to Article 25.7 of the Subsidies Agreement, carries 
no legal weight as to the actual identification or measurement of a subsidy, its s tatus 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/343/USA  
 
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1   AGRICULTURE  ................................ ................................ ................................ .............  4 
1.1   Agriculture Income Support and Marketing Assistance for Covered Commod ities .................  4 
1.2   Other Agricultural Programmes  ................................ ................................ .................... 10 
1.2.1    Expensing of Multi -period Livestock and Crop Production Costs  ................................ ......10 
1.2.2    Treatment of Loans Forgiven Solvent Farmers as if Insolvent  ................................ ........ 11 
1.2.3    Capital Gains Treatment of Certain Agricultural Income  ................................ ................ 11 
2   ENERGY AND FUELS  (ENERGY DEV ELOPMENT, STORAGE AN D  
TRANSPORTATION, AND OTHER RELATED SECTOR S) ................................ .....................  12 
2.1   Advanced Research Projects Agency – Energy: Projects ................................ ................... 12 
2.2   Cybersecurity for Energy Delivery Systems  ................................ ................................ ....13 
2.3   Smart Grid Research and Development  ................................ ................................ ......... 14 
2.4   Small Modular Reactor (SMR) Licensing Technical Support  ................................ ............... 15 
2.5   Supercritical Transformational Electric Power (STEP)  ................................ ....................... 16 
2.6   Fuel Cycle Research & Development - Nuclear Energy  ................................ ..................... 17 
2.7   Nuclear Energy Enabling Technologies – Nuclear Energy  ................................ .................. 17 
2.8   Reactor Concepts Research, Development a nd Demonstration –  
Nuclear Energy  ................................ ................................ ................................ .................. 18 
2.9   Renewable Energy Resources  ................................ ................................ ....................... 19 
2.10   Energy Conservation Programs – Transportation Sector  ................................ ................. 20 
2.11   Energy Conservation Programs - Building Technologies  ................................ ................. 21 
2.12   Energy Conservation – Advanced Manufacturing  ................................ ........................... 22 
2.13   Fossil Energy Research and Development  ................................ ................................ ....23 
2.14   Title 17 Innovative Technology Loan Guarantee Program  ................................ ............... 25 
2.15   Advanced Technology Vehicles Manufacturing Loan Program (ATVM)  ............................... 26 
3   OTHER ENERGY AND  FUELS  ................................ ................................ .......................  27 
3.1   Expensing of Exploration and Development (E&D) Costs for  
Oil, Gas and other Fuels  ................................ ................................ ................................ ......27 
3.2   Excess of percentage over Cost Depletion for Oil, Gas and Other Fuels  .............................. 27 
3.3   Capital Gains Treatment of Royalties on Coal  ................................ ................................ .28 
3.4   Second -Generation Biofuel Credit  ................................ ................................ ................. 29 
3.5   Biodiesel and Renewable Diesel Credit ................................ ................................ ........... 30 
3.6   Alternative Fuel Mixture Credit  ................................ ................................ ..................... 31 
3.7   Credits for Investment in Advanced Coal Facilities and Advanced Gasification Facilities  .......32 
3.8   Advanced Energy Property C redit ................................ ................................ ................. 33 
3.9   Two-year Amortization of Geological and Geophysical Expenditures  ................................ ..33 
3.10   Energy Production Credit  ................................ ................................ ........................... 34 
3.11   Energy Investment Credit  ................................ ................................ .......................... 35 
3.12   Energy Grant In Lieu Of The Energy Production Credit Or  
The Energy Investment Credit  ................................ ................................ ............................. 36 
3.13   Credit for Holding New Clean Renewable Energy Bonds  ................................ ................. 36 
3.14   Credit for Holding Qualified Energy Conservation Bonds  ................................ ................. 37 
3.15   Carbon Oxide Sequestration Credit  ................................ ................................ ............. 38 G/SCM/N/343/USA  
 
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3.16   Enhanced Oil Recovery (EOR) Credit  ................................ ................................ ........... 39 
3.17   Accelerated Depreciation for Renewable Energy Prope rty ................................ ............... 40 
3.18   Deduction for Tertiary Injectants  ................................ ................................ ................ 41 
4   FISHERIES  ................................ ................................ ................................ ................  41 
4.1   Columbia River  Fishery Development Program (Mitchell Act)  ................................ ............ 41 
4.2   Fisheries Finance Program (FFP)  ................................ ................................ ................... 42 
4.3   Saltonstall -Kennedy (S -K) Research and Development  
Program Annual Grant  Competition: Fisheries Research And Development  ................................ 44 
4.4   Capital Construction Fund (CCF)  ................................ ................................ ................... 45 
4.5   Bycatch Reduction Engineering Program (BREP)  ................................ ............................. 46 
4.6   The Vessel Monitoring System (VMS) Reimbursement Program  ................................ ........ 46 
4.7   Background and Authority  ................................ ................................ ........................... 47 
5   LUMBER AND TIMBER  ................................ ................................ ................................  48 
5.1   Capital Gains Treatment of Certain Timber Income  ................................ ......................... 48 
5.2   Expensing of Multi -period Timber Growing Costs  ................................ ............................ 48 
5.3   Expensing and Seven -Year Amortization for Reforestation Expenditures  ............................ 49 
6   MEDICAL  ................................ ................................ ................................ ...................  50 
6.1   The Office of Nuclear Physics, Isotope Development and  
Production for Research and  Applications Program  ................................ ................................ .50 
6.2   Orphan Drug Tax Credit  ................................ ................................ .............................. 51 
7   METALS, MINERALS  AND EXTRACTION (NON -FUEL)  ................................ ..................  51 
7.1   Excess of percentage over Cost Depletion for Non -fuel Minerals  ................................ .......51 
7.2   Expensing of Exploration and Development  Costs for Non -fuel Minerals  ............................. 52 
8   SHIPYARDS  ................................ ................................ ................................ ...............  53 
8.1   Assistance to Small Shipyards Grant Program  ................................ ................................ 53 
9   REGIONAL PROGRAM S ................................ ................................ ..............................  54 
9.1   Empowerment Zones  ................................ ................................ ................................ ..54 
9.2   New Markets Tax Credit  ................................ ................................ .............................. 55 
  G/SCM/N/343/USA  
 
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1  AGRICULTURE  
1.1  Agriculture Income Support and Marketing Assistance for Covered Commodities  
1. Period covered by notification  
The period covered is fiscal  years 201 7-2018. 
2. Policy objective  and/or purpose  
The policy objectives are to: (1) stabilize, support, and protect farm income and prices; (2)  help 
ensure adequate supplies of quality food, feed , and fiber; and (3) assist in the orderly marketing of 
farm commodities.  
3. Background and aut hority  
Income support and marketing assistance programs were authorized by the Commodity Credit 
Corporation (CCC) Charter Act, the Agriculture Adjustment Act of 1938, as amended, the Agricultural 
Act of 1949, as amended,  and the Agricultural Act of 2014 (P .L. 113 -79) (2014 Farm Act) , enacted 
7 February 2014,  which  supersedes the Food and Conservation Act of 2008 as the authorizing 
legislation for most commodity and disaster programs beginning in 2014.  
4. To whom and how is assistance provided  
(a) Direct Payments  
The 2014 Farm Bill terminated the Direct Payments  program effective with the 2014 crop.  However, 
some final payments due to producers from previous program years were paid during FY  2017. There 
were no expenditures under this program in FY 2018.  
Total expenditures by fiscal year:  
FY 2017  – $4 million 
FY 201 8 – $0 million 
(b) Price Loss Coverage (PLC)  
The PL C program  provides payments on a share of historical base acres and yields when the national 
price as defined in legislation is less than the st atutory reference price for that commodity. Payments 
are tied to historical base acres and historical yields without requirement to produce . Land owners 
had the option of updating yields and reallocating, but not increasing, base acres  in 2014.  Payments 
are triggered by  current prices but decoupled from production . Payments, if triggered, are made on 
85% of base acres  multiplied by payment yields  of the covered commodity. The c overed commodity 
base includes wheat, feed grains, soybeans, peanuts, o ther oilse eds, rice, and pulses. PLC payments 
are made no earlier than 1 October after the end of the applicable marketing year for the covered 
commodity . Producers made a one -time election in 2014 to participate in either PLC or the 
Agriculture Risk Coverage (ARC) program described below, which holds for the life of the 2014 Farm 
Act. 
Total expenditures by fiscal year:  
FY 2017  – $1.95 b illion 
FY 201 8 – $3.3 billion 
(c) Agriculture Risk Coverage (ARC)  
The ARC program consists of County Agriculture  Risk Coverage (ARC -CO) and Individual Agriculture 
Risk Coverage (ARC -IC). No production is required to receive an ARC -CO payment. ARC -CO provides 
payments when county -level revenue is less than the guarantee, which is 86 % of the benchmark 
revenue for the covered commodity.  Benchmark revenue is calculated as the 5 -year Olympic average G/SCM/N/343/USA  
 
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price multiplied by the 5 -year Olympic average yield. P ayments, if triggered, are made on 85 % of 
base acres of the covered commodity.  If a producer elected ARC -IC, such electi on 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  wheat, feed grains, soybeans, peanuts, o ther 
oilseeds, rice, and pulses. ARC payments are made no earlier than 1 October after the end of the 
applicable marketing year for the covered commodity . Producers made a one -time election in 2014 
to participate in either PLC (described above), ARC -CO, or ARC -IC, which holds for the life of the 
2014 Farm Act.  
Total expenditures by fiscal year:  
FY 2017  – $6 billion 
FY 201 8 – $3.8 billion  
 (d) Margin Protection Program for Dairy Producers (MPP)  
The Agricultural Act of 2014 repealed the Dairy Product Price Support Program  and introduced the 
new Margin Protection Program for Dairy Producers (MPP)  effective through 2018 . The program 
offers dairy producers  catastrophic coverage at the cost of an annual $100 administrative fee.  
Catastrophic coverage provides payments to participating producers when the national dairy 
production margin is less than $4.00 per hundredweight (cwt)  over a two -month period defined in 
legislation . The national dairy production margin is the difference between the all -milk price and 
average feed costs. Producers may also purchase buy -up coverage that provides payments when 
margins are between $4. 50 and $8.00 per cwt. To participate in buy -up coverage, a producer must 
pay a premium that varies with the le vel of protection the producer elects.  Producers could enrol in 
the program in any year, but once enrolled, remain in the program through the life of the 2014 Farm 
Act. Beginning with the 2018 program year, producers were provided the option of ending thei r 
enrolment in the program for the 2018 year. Premiums and payment frequency were also adjusted. 
Net expenditures in FY 2017 were negative $2.2 million  as fees and premiums collected under the 
program exceeded indemnities paid to producers. In FY 2018, net  expenditures were $190 million.  
Net e xpenditures by fiscal year:  
FY 201 7: -$2.2 million  
FY 2018: $190  million  
(e) The Dairy Product Donation Program (DPDP)  
The Dairy Product Donation Program (DPDP) is authorized by the Agricultural Act of 2014 through 
2018. The DPDP uses Commodity Credit Corporation (CCC) funds to purchase dairy products during 
periods of low margins for donation to public and private non -profit organizations that provide 
nutrition assistance to low -income populations. DPDP purchases begin  when the USDA determines 
that the actual dairy production margin has been $4 or less per hundredweight (cwt) for each of the 
preceding two months. The actual dairy production margin that applies to all participating dairy 
operations is calculated on a nat ional basis and is the amount by which the all -milk price exceeds 
the average feed cost for dairy producers. All calculations are made on a per cwt basis.  The DPDP 
has never been triggered.  
Total expenditures by fiscal year:  
FY 201 7 – $0 million  
FY 2018 – $0 million  G/SCM/N/343/USA  
 
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(f) Non-recourse Marketing Assistance Loans and Loan Deficiency Payments (LDPs) for Wheat, 
Feed Grains, Upland Cotton, ELS Cotton (recourse only), Rice, Peanuts, Oilseeds, Wool, Mohair, 
Honey, and Pulses . 
The Agricultural Act of 2014 continued N on-recourse Marketing Assistance Loans and Loan Deficiency 
Payments (LDP) with no changes except for an adjustment in the loan rate for upland cotton. The 
upland cotton loan rate has been changed from 52 cents  per pound to the simple average of the 
adjuste d prevailing world price for the two  immediately preceding marketing  years, but not more 
than 52 cents per pound nor less than 45 cents per pound.  
The program provides commodity -secured loan funds to producers for a specified period of time 
(typically 9 mo nths), after which producers may either repay the loan and accrued interest or 
transfer ownership of the commodity amount pledged as collateral to the Commodity Credit 
Corporation (CCC) as full settlement of the loan, without penalty. Loans can also be rep aid at a rate 
less than the sum of original loan rate plus accrued interest when market prices are below commodity 
loan rates. Producers can also receive a n equivalent  loan deficiency payment in lieu of taking out a 
loan. Loan rates are fixed in the legisl ation.  
Total expenditures by fiscal year (combined marketing loan gains, loan deficiency payments, and 
certificate exchange gains):  
FY 201 7 – $52 million  
FY 2018 – $0 million  
Price Support for Sugar  
(g) Sugar  
The non -recourse marketing loan program was continued under the Agricultural Act of 2014 through 
fiscal year 2018 . Loans are taken for a maximum term of 9 months and must be liquidated along 
with interest charges by the end of the fiscal year in which the loan was made  or ownership of the 
commodity amount pledged as collateral transferred to the Commodity Credit Corporation (CCC) . 
The 2014 Act allows processors to obtain loans for in -process sugar and syrups at 80 % of the loan 
rate. 
The national loan rate f or raw cane sugar is: 18.75 cents/pound . The national loan rate for refined 
beet sugar is:  24.09 cents/pound . 
Total net expenditures by fiscal year:  
FY 201 7 – $0 million  
FY 2018 – $0 million  
Other Commodity Products  
(h) Special Competitiveness Program for Extra -Long Staple (ELS) Cotton  
The Agricultural Act of 2014 continues the Special Competitiveness Program for ELS Cotton . 
Payments are made to domestic users and exporters when the world market price is below the U.S. 
price for four consecutive weeks and t he lowest priced competing ELS cotton is less than 134 % of 
ELS loan rate.  
Total expenditures by fiscal year:  
FY 201 7 – $0 million 
FY 2018 – $0 million  G/SCM/N/343/USA  
 
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(i) Economic Adjustment Assistance for Users of Upland Cotton  
The Agricultural Act of 2014 continues  economic adjustment assistance payments to domestic users 
of upland cotton for all documented use of upland cotton on a monthly basis, regardless of the origin 
of the upland cotton. The payments are set at $0.0 3 per pound . 
Total expenditures by fiscal year:  
FY 2017 – $44 million  
FY 2018 – $49 million  
Disaster Assistance and Risk Management Assistance for Agricultural Producers  
(j) Disaster payments  
The Agricultural Act of 2014 continues four of the five disaster assistance programs  established 
under the Food, Conservation, and Energy Act of 2008 . The continued programs provide disaster 
assistance payments to producers of eligible commodities (livestock, farm -raised fish, honey bees , 
and orchard and nursery stock ) in counties declare d by the Secretary of Agriculture to be "disaster 
counties", including counties contiguous to disaster counties and any farms with losses in normal 
production of more than 50 % in a calendar year. The programs cover  losses incurred as result of a 
disaster, adverse weather, or other environmental condition s beginning 1 October 2011.  
The four disaster assistance programs include:  
1. Livestock Indemnity Payments (LIP) provide payments to eligible producers for livestock death 
losses in excess of normal mortality d ue to adverse weather . Indemnity payment rate is 75 % 
of market value of applicable livestock on the day before death, as determined by the Secretary  
of Agriculture . 
Total expenditures by fiscal year:  
FY 201 7 – $24 million  
FY 2018 – $37 million  
2. 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 result of fire are also eligible for assistance . Payment rates are based on 
monthly feed costs.  
Total expenditures by fiscal year:  
FY 201 7 – $351 million  
FY 2018 – $487 million  
3. Emergency Assistance Program for Livestock, Honey Bees, and Farm -Raised Fish  (ELAP)  
provides emergency relief to eligible produc ers of livestock, honey bees, and farm -raised fish 
for losses due to disease, adverse weather, or other conditions not covered by the Livestock 
Indemnity Program or by the Livestock Forage Disaster Program.  
Total expenditures by fiscal year:  
FY 201 7 – $24 million  
FY 2018 – $47 million  
4. Tree Assistance Program  provides assistance to eligible orchardists and nursery tree growers to 
replant or rehabilitate eligible trees, bushes, and vines lost by natural disasters.  Assista nce 
includes reimbursement of 65 % of the cost of replanting trees that have suffered more than a 
15% mortality loss  and reimbursement of 50 % of the cost of salvaging damaged trees and 
preparing land to replant trees.  G/SCM/N/343/USA  
 
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Total expenditures by fiscal year:  
FY 201 7 – $16 million  
FY 2018 – $11millio n 
(k) Non-insured Crop Disaster Assistance Program  (NAP)  
Under the Agricultural Risk Protection Act of 2000 (PL 106 -224), producers of crops not currently 
insurable under other programs are eligible for  disaster assistance coverage for losses above 50 %, 
paid at 55 % of market price. The Agricultural Act of 2014 offered eligible producers the option of 
buying higher coverage for a premium, up to 65 % of losses and 100 % of market price.  
Total expenditures by fiscal year:  
FY 201 7 – $157 million  
FY 2018 – $183million  
(l) Crop Insurance  
Various types of yield and revenue insurance are available each year. Indemnities are paid when 
yields or revenue fall below the guaranteed level  purchased . The Food, Conservation, and Energy 
Act of  2008 mandate d a target statuto ry loss ratio (indemnities divided by premiums) of 1.0 , which 
continues under the 2014 Farm Act . The 2014 Act authorized two new crop insurance programs: the 
Supplemental Coverage Option (SCO) and the Stacked Income Protection Plan (STAX).  Producers 
who did not elect to participate in the Agriculture Risk Coverage (ARC) program are eligible to 
supplement crop yield or revenue insurance plans with SCO policies. SCO policy triggers are based 
on historical average county yield or expected county revenue and may be purchased from the 
coverage level of the underlying individual farm -level policy up to 86 % of historical average yield or 
expected revenue.  Upland cotton producers are also eligible to purchase STAX policies with or 
without underlying yield or reven ue crop insurance policies.  STAX policies are based on expected 
county revenue. They may be purchased to cover from 70 % (or the underlying policy coverage level 
if there is one) up to 90 % of expected area revenue. The contracted -for insurance premiums for 
both SCO and STAX are subsidized.  The b enefit  amounts  reported below are the premium subsidies 
on policies purchased by producers : 
FY 201 7 – $6.4 billion  
FY 2018 – $6.3 billion 
(m) Wildfires and Hurricanes Indemnity  Program  (WHIP)  
Under the Bipartisan Budg et 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 rela ted conditions such 
as excessive rain and flooding, were automatically eligible if they occurred in counties with qualifying 
Presidential Emergency Disaster Declaration or Secretarial Disaster designation. Hurricane losses 
outside those areas could be elig ible based on documentation that the loss was caused by a 2017 
hurricane. 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 t he 
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. Payments are limi ted to $125,000 per producer, 
or $900,000 per producer for those producer s for whom at least 75 % of their income in 2013 -2015 
was derived from farming or agriculture -related business. Producers receiving 2017 WHIP payments 
must purchase crop insurance at t he 60 % coverage level or NAP if crop insurance is not available 
for the next two crop years after payments were received.  
In addition to WHIP, USDA provided a grant to the State of Florida to reimburse citrus producers for 
the cost of buying and planting r eplacement trees, including resetting and grove rehabilitation, and 
for repair of damages to irrigation systems and for losses during the 2019 and 2020 crop years 
resulting from damage caused by the 2017 hurricanes.  G/SCM/N/343/USA  
 
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Total expenditures by fiscal year:  
FY 20 17 - $0 million  
FY 2018 - $ 3.65 million  
 
Other Programs Administered by the U.S. Department of Agriculture  
(n) Market Facilitation Program (MFP)  
MFP provides direct payments to producers of commodities directly impacted by retaliatory tariffs 
during the 2 018 crop year, resulting in the loss of traditional export markets. The MFP payment for 
crops equalled a producer's 2018 production of an eligible commodity times the MFP rate for that 
crop. For hogs, payments equalled the number of head of live hogs as of  August 1, 2018 times the 
MFP rate for hogs. For dairy, the payment equalled the MFP rate times an operation's historical 
production as reported for the Margin Protection Program for Dairy (MPP -Dairy), which is established 
using the highest annual milk pro duction marketed during the full calendar years of 2011, 2012, and 
2013. Dairy operations had to have been in operation on June 1, 2018.  
MFP rates were set at: $1.65 per bushel for soybeans, $0.06 per pound for cotton, $0.14 per bushel 
for wheat, $0.86 per  bushel for sorghum, $8.00 per head for hogs, and $0.12 per hundredweight of 
milk for dairy.  
Payments were made in two parts, the first covering 50 % of production, the second covering the 
remainder. Producers with average adjusted gross income above $900,0 00 were not eligible for 
payments and payments were capped per person or legal entity at $125,000 in combined payments 
for eligible crop commodities and $125,000 in combined payments for dairy production and hogs. 
Producers were required to be in complianc e with conservation compliance provisions for highly 
erodible land and wetlands.  
FY 2017 – $0 million  
FY 2018 – $27 million  
(o) Grazing Livestock on Federal Land  
Net budget outlays (minus producer fees) for livestock grazing on public range land in 16  Western 
States:  
FY 201 7 – $36 million  
FY 2018 – $34 million  
(p) Reimbursement Transportation Cost Payment Program for Geographically Disadvantaged 
Farmers and Ranchers (RTCP)  
The Agricultural Act o f 2014 authorized the Reimbursement Transportation Cost Payment  Program 
for Geographically Disadvantaged Farmers and 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.  
FY 20 17 – $2 million  
FY 2018 – $2million  
(q) Biorefinery, Renewable Chemical, and Biobased Product Manufacturing Assistance Program  
The Agricultural Act of 2014 authorized the Biorefinery, Renewable Chemical, and Biobased Product 
Manufacturing Assistance Progra m. The  program assists in the development, construction, and 
retrofitting of new and emerging technologies for the development of Advanced Biofuels, Renewable 
Chemicals, and Biobased Product Manufacturing by providing loan guarantees for up to $250 million . 
FY 201 7 – $0 million  
FY 2018 – $57 million  G/SCM/N/343/USA  
 
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(r) Repowering Assistance Program  
The Agricultural Act o f 2014 authorized the Repowering Assistance Program . The program p rovides 
funding – in the form of grants - for up to 50 % of the total eligible project cos ts for biorefineries to 
install renewable biomass systems for heating and power at their facilities; or, to produce new 
energy from renewable biomass . 
FY 201 7 – $0 million  
FY 2018 – $0million  
5. Duration  
The policies described were generally in effect for fiscal years 201 7-2018. 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 fi scal years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To ease record -keeping for small farm businesses.  
3. Background and authority  
Section 263A of the Internal Revenue Code, enacted as part of the Tax Reform Act of 1986.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
The production of livestock and crops with a production period of two  years or less is exempted from 
the uniform capitalization rules. Farmers producing any goods for sale with a production period of 
two years or less may elect not to capitalize costs.  
6. Amount  
The revenue loss was $ 310 million in fiscal year 201 7 and $ 260 million in fiscal year 201 8. 
7. Duration  
Indefinite.  
                                                
1 All the programmes in this section are tax -related, authorized under the U .S. Internal Revenue Code.  G/SCM/N/343/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.  
1.2.2   Treatment of Loans Forgiven Solvent Farmers as if Insolvent  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To address certain consequences o f farm credit crises.  
3. Background and authority  
Sections 108 and 1017 of the Internal Revenue Code, enacted as part of the Tax Reform Act of  1986.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Farmers are granted special tax treatment by being forgiven the tax liability on certain forgiven debt. 
Normally, the amount of loan forgiveness is accounted for as a gain (income) of the debtor, who 
must either report the gain or reduce his recoverable basis in the property to which the  loan relates. 
If the debtor elects to reduce basis and the amount of forgiveness exceeds his basis on the property, 
the excess forgiveness is taxable. However, in the case of insolvent (bankrupt) debtors, the amount 
of loan forgiveness never results in an  income tax liability. Farmers with forgiven debt are considered 
insolvent for tax purposes, and thus qualify for income tax forgiveness. This relief applies only if at 
least 50 % of the taxpayer's gross receipts for the three tax  years preceding the tax ye ar in which 
the discharge of indebtedness occurs is attributable to farming.  
6. Amount  
The revenue loss was $40  million in fiscal year 201 7 and $ 30 million in fiscal year 201 8. 
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
1.2.3   Capital Gains Treatment of Certain Agricultural Income  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To ensure tha t when farmland is sold, any immature, unharvested crops growing on the land are 
treated for tax purposes as part of the land and not as personal property ready for sale to customers.  
3. Background and authority  
Section 1231 of the Internal Revenue Code.  G/SCM/N/343/USA  
 
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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 capita l gains , 
which are generally taxed at a lower rate . 
6. Amount  
The revenue loss was $ 1.36 million in fiscal year 201 7 and $1 .59 million in fiscal year 201 8. 
7. Duration  
Indefinite; this has been a permanent provision since at least 1954.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
2  ENERGY AND FUELS (EN ERGY DEVELOPMENT, ST ORAGE AND TRANSPORTA TION, AND 
OTHER RELATED SECTOR S)2 
2.1  Advanced Research Projects Agency – Energy: Projects  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
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 de rived from:  
P.L. 95 -91, "Department of Energy Organization Act " (1977)  
P.L. 109 -58, "Energy Policy Act of 2005 " 
P.L. 110 -69, "America COMPETES Act of 2007 " 
P.L. 111 -358, "America COMPETES Reauthorization Act of 2010 " 
4. Form 
ARPA -E funding is awarded to pr ivate-sector recipients through competitive financial assistance 
opportunities. Private -sector recipients contribute matching funding at levels specified in funding 
opportunity announcements (FOAs).  
                                                
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. The 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/343/USA  
 
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5. To whom and how assistance is provided  
Participation i n the program is determined through various competitive procedures, which are open 
to all eligible private parties.  
6. Amount  
Total ARPA -E funding obligated from the identified fiscal year 's appropriations, and during the 
identified fiscal year, was as fol lows (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 Systems3 
1. Periods covered by the notific ation 
The period covered is fiscal  years 2017 and 2018.  
2. Policy objective and/or purpose  
To reduce the risk of energy disruptions due to cyber events by focusing on : (1) e nhancing the 
speed and effectiveness of threat and vulnerability information sharing, including bi -directional 
machine -to-machine information sharing ; and (2) a ccelerating 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:  
• P.L. 95 –91, "Department of Energy Organization Act ", 1977  
• P.L. 109 -58, "Energy P olicy Act of 2005 " 
• P.L. 110 -140, "Energy Independence and Security Act ", 2007  
• P.L. 114 -94, "Fixing America 's Surface Transportation Act ", 2015  
4. Form 
CESER 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.  
                                                
3 The Office of Cybersecurity, Energy Security, and Emergency Response (CESER) was established in FY 
2019. The funding reported for FY 201 7 and FY 2018 would be accurately attributed to the Office of Electricity 
Delivery and Energy Reliability (OE), as it was in the 2015/2016 notification.   FY 2017  FY 2018  
ARPA -E $81.2  $46.3  G/SCM/N/343/USA  
 
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5. To whom and how assistance is provided  
Participation in the program is determined through various competitive procedures, which are open 
to all eligible private parties.  
6. Amount  
Total CESER funding obligated during the identified fiscal year was as follows (approximate dollars 
in millions 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  Smart Grid Research and Development  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
2. Policy objective and/or purpose  
To address the challenges facing the electric power grid by developing the innovative technologies, 
tools, and techniques to modernize the distribution portion of the electric delivery system by 
pursuing strategic investments to improve reliability, resiliency, faster outage recovery, and 
operational efficiency, building upon previous and ongoing grid modernization efforts.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of Electricity Delivery 
and Energy Reliability (OE). Legislative authori ty is derived from:  
• P.L. 95 –91, "Department of Energy Organization Act ", 1977  
• P.L. 109 -58, "Energy Policy Act of 2005 " 
• P.L. 110 -140, "Energy Independence and Security Act ", 2007  
• P.L. 114 -94, "Fixing America 's Surface Transportation Act ", 2015  
4. Form 
OE fu nding 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.   FY 2017  FY 2018  
Cybersecurity for Energy Delivery Systems  $1.45  $26.1  G/SCM/N/343/USA  
 
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6. Amount  
Total OE funding obligated during the identified fiscal year was as follows (approximate dollars in  
million s): 
7. Duration  
The activity is of indefinite duration, contingent upon ongoing annual appropriations and 
authorizations by Congress.  
8. Trade Effects  
In light of  the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.4  Small Modular Reactor (SMR) Licensing Technical Support  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
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 D evelopment 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 Depart ment.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of Nuclear Energy (NE).  
Legislative authority is derived from:  
P.L. 115 -31, Consolidated Appropriations Act, 2017  
P.L. 115 -141, Consolidated Appropriations Act, 2018  
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 an d how assistance is provided  
Participation in the program is determined through various competitive procedures, which are open 
to all eligible private parties.  
6. Amount  
Total NE funding obligated from the identified fiscal year 's appropriations, and durin g the identified 
fiscal year, was as follows (approximate dollars in  millions ): 
  FY 2017  FY 2018  
Smart Grid Research and Development  $7.9 $0.0 
 FY 2017  FY 2018  
SMR Licensing Technical Support  $68.8  $0.0 G/SCM/N/343/USA  
 
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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 result from this program.  
2.5  Supercritical Transformational Electric Power (STEP)  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
2. Policy objective and/or purpose  
The Supercritical Transformational Electric Power Research and Development (STEP R&D) initiative 
is a collaborative Department of Energy (DOE) project to deve lop and scale up advanced Supercritical 
Carbon Dioxide (sCO2) Brayton cycle energy conversion technology to facilitate commercial 
development. This program supports the STEP R&D initiative through engagement with industry and 
the broader stakeholder commun ity to develop an effective public -private cost -shared sCO2 Brayton 
cycle demonstration program, including research and development of sCO2 technologies.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of  Nuclear Energy (NE), 
in cooperation with the Office of Fossil Energy. Legislative authority is derived from:  
P.L. 113 -235, Consolidated and Further Continuing Appropriations Act, 2015  
P.L. 114 -113, Consolidated Appropriations Act, 2016  
4. Form 
NE funding is awarded to private -sector recipients through competitive financial assistance 
opportunities. Private -sector recipients contribute matching funding at 20 -50%, or greater, of the 
NE funding levels. The private -sector matching funds are not included below.  
5. To whom and how assistance is provided  
Participation in the program is determined through various competitive procedures, which are open 
to all eligible private parties.  
6. Amount  
Total NE funding obligated from the identified fiscal year 's appropriati ons, and during the identified 
fiscal year, was as follows (approximate dollars in  millions ): 
7. Duration  
The STEP program was scheduled for completion at the end of fiscal year 2017.  
8. Trade Effects  
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.   FY 2017  FY 2018  
Supercritical Transformational Electric Power (STEP)  $0.0 $0.0 G/SCM/N/343/USA  
 
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2.6  Fuel Cycle Research & Development - Nuclear Energy  
1. Periods c overed by the notification  
The period covered is fiscal  years 2017 and 2018 . 
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 approach to foster innovative, transformational technology solutions to achieve 
this m ission. Advancements in fuel cycle technologies and solutions support the enhanced 
availability, affordability, safety, and security of nuclear -generated electricity in the U nited States.  
3. Background and authority  
This program is administered by the Depa rtment of Energy's (DOE) Office of Nuclear Energy (NE). 
Legislative authority is derived from:  
P.L. 115 -31, Consolidated Appropriations Act, 201 7 
P.L. 115 -141, Consolidated Appropriations Act, 2018  
4. Form 
NE funding is awarded to private -sector recipient s 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 v arious competitive procedures, which are open 
to all eligible private parties.  
6. Amount  
Total NE funding obligated from the identified fiscal year 's appropriations, and during the identified 
fiscal year, was as follows (approximate dollars in  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 assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.7  Nuclear Energy Enabling Technologies – Nuclear Energy  
1. Periods covered by the notification  
The peri od covered is fiscal  years 2017 and 2018.   FY 2017  FY 2018  
Fuel Cycle R&D  $7.6 $22.4  G/SCM/N/343/USA  
 
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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 nuc lear 
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, an d operators with advanced tools to better 
understand the behavior of nuclear energy systems , thereby improving safety, economics, and 
efficiency.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of Nuclear  Energy (NE). 
Legislative authority is derived from:  
P.L. 115 -31, Consolidated Appropriations Act, 2017  
P.L. 115 -141, Consolidated Appropriations Act, 2018  
4. Form 
NE funding is awarded 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 operations 
contractors. Private -sector recipients contribute matching fun ding at 20 -50%, or greater, of the NE 
funding levels. The private -sector matching funds are not included below.  
5. To whom and how assistance is provided  
Participation in the program is determined through various competitive procedures, which are open 
to all eligible private parties.  
6. Amount  
Total NE funding obligated from the identified fiscal year 's appropriations, and during the identified 
fiscal year, was as follows (approximate dollars in  millions):  
7. Duration  
The Nuclear Energy Enabling Technologies subprograms are not subject to any fixed completion 
date. Its continuation is contingent upon ongoing annual appropriations and authorizations by 
Congress.  
8. Trade Effects  
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.8  Reactor Concepts Research, Development and Demonstration – Nuclear Energy  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
2. Policy objective and/or purpose  
The Advanced Reactor Technologies (ART) subprogram supports the development of innovative 
reactor technologies that may offer improved safety, function ality and economics, and build upon  FY 2017  FY 2018  
Nuclear Energy Enabling Technologies  $2.5 $18.9  G/SCM/N/343/USA  
 
- 19 - 
 
existing nuclear technology and operating experience. The ART subprogram supports efforts to 
reduce long -term technical barriers for advanced nuclear energy systems across reactor technology 
concepts. In addition, the su bprogram supports the resolution of regulatory questions for advanced 
reactors through direct engagement with the Nuclear Regulatory Commission (NRC) and industry.  
3. Background and authority  
This program is administered by the Department of Energy's (DOE)  Office of Nuclear Energy (NE). 
Legislative authority is derived from:  
P.L. 115 -31, Consolidated Appropriations Act, 2017  
P.L. 115 -141, Consolidated Appropriations Act, 2018  
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 proc edures, which are open 
to all eligible private parties.  
6. Amount  
Total NE funding obligated from the identified fiscal year 's appropriations, and during the identified 
fiscal year, was as follows (approximate dollars in  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 nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever resu lt from th ese program s. 
2.9  Renewable Energy Resources  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
2. Policy objective and/or purpose  
To increase the generation of electric power from renewable resources through cos t 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:   FY 2017  FY 2018  
Reactor Concepts Research, Development and Demonstration  $16.3  $78.9  G/SCM/N/343/USA  
 
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P.L. 93 -409, "Solar Heating and Cooling Demonstration Act of 1974"  
P.L. 93 -410, "Geothermal Energy Research, Development and Demonstration Act of 1974"  
P.L. 94 -163, "Energy Policy and Conservatio n Act" (EPCA) (1975)  
P.L. 94 -385, "Energy Conservation and Product Act" (ECPA) (1976)  
P.L. 95 -91, "Department of Energy Organization Act" (1977)  
P.L. 95 -590, "Solar Photovoltaic Energy Research, Development, and Demonstration Act of 
1978"  
P.L. 95 -618, "Energy Tax Act of 1978"  
P.L. 95 -619, "National Energy Conservation Policy Act" (NECPA) (1978)  
P.L. 95 -620, "Power Plant and Industrial Fuel Use Act of 1978"  
P.L. 100 -12, "National Appliance Energy Conservation Act of 1987"  
P.L. 100 -615, "Federal Energy Ma nagement Improvement Act of 1988"  
P.L. 101 -218, "Renewable Energy and Energy Efficiency Technology Competitiveness Act 
of 1989"  
P.L. 101 -549, "Clean Air Act Amendments of 1990"  
P.L. 101 -575, "Solar, Wind, Waste, and Geothermal Power Production Incentives A ct of 1990"  
P.L. 102 -486, "Energy Policy Act of 1992"  
P.L. 104 -271, "Hydrogen Future Act of 1996"  
P.L. 106 -224, "Biomass Research and Development Act of 2000"  
P.L. 109 -58, "Energy Policy Act of 2005"  
P.L. 110 -140, "Energy Independence and Security Act of 2 007" 
P.L. 110 -234, "The Food, Conservation, and Energy Act of 2008"  
4. Form 
EERE funding is awarded to private -sector recipients through competitive financial assistance 
opportunities. Private -sector recipients contribute matching funding at 20 -50%, or gre ater, 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  million s): 
 FY 2017  FY 2018  
Solar Energy  $48.3  $57.4 
Wind Energy   $40.1 $0 
Geothermal Technologies  $4.7 $0.6  
Water Power  $36.5  $11.6  
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 th e R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.10  Energy Conservation Programs – Transportation Sector  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 and 2018.  G/SCM/N/343/USA  
 
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2. Policy objective and/or purpose  
To accelerate the development and adoption of sustainable transportation technologies through cost 
reduction and performance improvement, technology validation and risk reduction, and reduction of 
technolog y market barriers.  
3. Background and authority  
This program is administered by the Department of Energy 's (DOE) Office of Energy Efficiency and 
Renewable Energy (EERE). Legislative authority is derived from:  
P.L. 95 -91, "U.S. Department of Energy Organizat ion Act" (1977)  
P.L. 102 -486, "Energy Policy Act of 1992"  
P.L. 109 -58, "Energy Policy Act of 2005"  
P.L. 110 -140, "Energy Independence and Security Act of 2007"  
4. Form 
EERE funding awarded to private -sector recipients through competitive financial assistan ce 
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 ar e 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 2017  FY 2018  
Vehicle Technologies  $70.9  $101.7  
Hydrogen and Fuel Cell Technologies  $13.4  $37.6  
Bioenergy Technologies  $14.3  $101.9  
7. Duration  
The transportation sector program is not subject to any fixed completion date. Its continuation is 
contingent upon ongoing annual appropriation s and authorizations by Congress.  
8. Trade Effects  
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.11  Energy Conservation Programs - Building  Technologies  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
2. Policy objective and/or purpose  
To improve the energy efficiency of homes, buildings, and industries through cost reduction and 
performance improvemen t, technology validation and risk reduction, and reduction of technology 
market barriers.  G/SCM/N/343/USA  
 
- 22 - 
 
3. Background and authority  
This program is administered by the Department of Energy's (DOE) Office of Energy Efficiency and 
Renewable Energy (EERE). Legislative auth ority is derived from:  
P.L. 94 -163, "Energy Policy and Conservation Act" (EPCA) (1975)  
P.L. 94 -385, "Energy Conservation and Production Act" (EPCA) (1976)  
P.L. 95 -91, "Department of Energy Organization Act" (1977)  
P.L. 95 -619, "National Energy Conservation  Policy Act" (NECPA) (1978)  
P.L. 95 -620, "Power Plant and Industrial Fuel Use Act of 1978"  
P.L. 96 -294, "Energy Security Act" (1980)  
P.L. 100 -12, "National Appliance Energy Conservation Act of 1987"  
P.L. 100 -357, National Appliance Energy Conservation Amen dments of 1988"  
P.L. 100 -615, "Federal Energy Management Improvement Act of 1988"  
P.L. 102 -486, "Energy Policy Act of 1992"  
P.L. 109 -58, "Energy Policy Act of 2005"  
P.L. 110 -140, "Energy Independence and Security Act of 2007"  
4. Form 
EERE funding 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 parties.  
6. Amount  
Total EERE funding obligated from the identified fiscal year 's appropriations, and during the identified 
fiscal year, was as follows (appro ximate dollars in  million s): 
 FY 2017  FY 2018  
Building Technologies  $26.1   $1.0 
7. Duration  
The building technologies program is not subject to any fixed completion date. Its continuation is 
contingent upon ongoing annual appropriations and authorizations by Congress.  
8. Trade Effects  
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.12  Energy Conservation – Advanced Manufacturing  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
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 risk reduction, and reduction of 
technology market barriers.  G/SCM/N/343/USA  
 
- 23 - 
 
3. Background and authority  
This program is administered by the Department of Energy 's (DOE) Office of Energy Efficiency and 
Renewable Energy (EERE). Legislative authori ty is derived from:  
P.L. 94 -163, "Energy Policy and Conservation Act" (EPCA) (1975)  
P.L. 94 -385, "Energy Conservation and Production Act" (ECPA) (1976)  
P.L. 95 -91, "Department of Energy Organization Act" (1977)  
P.L. 95 -619, "National Energy Conservation Po licy Act" (NECPA) (1978)  
P.L. 95 -620, "Power Plants and Industrial Fuel Use Act of 1978"  
P.L. 96 -294, "Energy Security Act" (1980)  
P.L. 101 -218, "Renewable Energy and Energy Efficiency Technology Competitiveness Act 
of 1989"  
P.L. 102 -486, "Energy Policy Act of 1992"  
P.L. 109 -58, "Energy Policy Act of 2005"  
P.L. 110 -140, "Energy Independence and Security Act of 2007"  
P.L. 112 -210, "American Energy Manufacturing Technical Corrections Act" (2012)  
4. Form 
EERE funding is awarded to private -sector recipients t hrough 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  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  million s): 
 FY 2017 FY 2018  
Advanced Manufacturing   $53.1   $67.7  
7. Duration  
The advanced manufacturing program is not subject to any fixed completion date. Its continuation 
is contingent upon ongoing annual appropriations and authorizations by Congress.  
8. Trade Effects  
In light of the scope and nature of the R&D activities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.13  Fossil Energy Research and Development  
1. Periods covered by the notification  
The period covered is fiscal years 2017 and 2018.  
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 
environmentally sound use of fossil fuels. Fossil energy sources constitute over 77 % of the country 's 
total energy use, and are critical to the nation 's security, economic prosperity and growth. FER&D G/SCM/N/343/USA  
 
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conducts R&D on advanced fossil energy systems, crosscutting fossil energy 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 resources. Finally, FER&D includes funding for the research, 
operations, and infrastructure of the National Energy Technology Laboratory (NETL).  
3.  Background and authority  
This program is administered by the Department of Energy 's (DO E) Office of Fossil Energy. 
Legislative authority is derived from:  
Coal Carbon Capture and Sequestration (CSS) and Power Systems:  
P.L. 95 -91, "Department of Energy Organization Act ", 1977  
Natural Gas Technologies:  
P.L. 91 -91, "Department of Energy Organiza tion Act ", 1977  
P.L.109 -58, "Energy Policy Act of 2005 ". 
Unconventional Fossil Energy Technologies:  
P.L.95 -91, "Department of Energy Organization Act", 1977  
P.L. 109 -58, "Energy Policy Act of 2005 ". 
National Energy Technology Laboratory (NETL) Infrastructu re and Operations/Plant and Capital 
Equipment (formerly Plant and Capital Equipment)  
P.L. 95 -91, "Department of Energy Organization Act ", 1977  
P.L. 108 -153, "21st Century Nanotechnology Research and Development Act 2003 " 
P.L. 109 -58, "Energy Policy Act of 2005" 
P.L. 110 -69, "America COMPETES Act of 2007 " 
P.L. 110 -140, "Energy Independence and Security Act 2007"  
P.L. 111 -358, "America COMPETES Act of 2010"  
NETL Infrastructure and Operations /  Environmental Restoration (formerly Environmental 
Restoration)  
P.L. 95-91, "Department of Energy Organization Act", 1977  
P.L. 108 -153, "21st Century Nanotechnology Research and Development Act 2003"  
P.L. 109 -58, "Energy Policy Act of 2005"  
P.L. 110 -69, "America COMPETES Act of 2007"  
P.L. 111 -358, "America COMPETES Act of  2010"  
Special Recruitment Programs:  
Public Law 95 -91,"Department of Energy Organization Act ", 1977  
Public Law 108 -153, "21st Century Nanotechnology Research and Development Act 2003 " 
Public Law 109 -58, "Energy Policy Act of 2005 " 
Public Law 110 -69, "America COMPETES Act of 2007 " 
Public Law 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 fundin g 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 parties.  G/SCM/N/343/USA  
 
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6. Amount  
Fiscal  years 2017 and 2018 appropriations (approximate dollars in  million s) are as follows:  
 FY 2017  FY 2018  
CCS & Power Systems  $473.8  $481.2  
Natural Gas Technologies   $43 $50 
Unconventional Fossil Energy Technologies   $21 $40 
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 a ctivities being assisted, it is not possible to determine 
what, if any, trade effects may ever result from this program.  
2.14  Title 17 Innovative Technology Loan Guarantee Program  
1. Periods covered by the notification  
The period covered is fiscal  years 2017 an d 2018.  
2. Policy objective and/or purpose  
To further U.S. energy innovation by encouraging early commercial use of new or significantly 
improved technologies in energy projects. Projects supported by loan guarantees will help increase 
affordable, reliable , secure, and cleaner sources of energy for the 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 provide loan guarantees for renewable energy systems, advanced nuclear facilities, advan ced 
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 2017 and 2018 appropriations (approximate dollars in  million s) are as follows:  
 FY 2017  FY 2018  
Title 17 Innovative Technology Loan Guarantee Program    
- Administrative Operations  $37.0  $33.0 
- Offsetting Receipts  $-14.2 $-2.1 
Actual Loans Obligated  $0.0 $0.0 
Under published regulations for section  1703, DOE may issue guarantees for up to 100 % of the 
amount of a loan, subject to the Act's limitation that DOE may not guarantee a debt instrument for G/SCM/N/343/USA  
 
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more than 80 % of the total cost of an eligible project. Under section  1702 of the Act, as amended, 
the "credit subsidy cost" (a United States government accounting concept) of a guaranteed loan 
may be paid with a combination of appropriated funds (if available) and bor rower payments. The 
"credit subsidy costs" of all other section  1703 loan guarantees are expected to be paid by the 
borrowers.  
7. Duration  
The 1703 Loan Guarantee Program  is not subje ct to any fixed completion date . 
8. Trade Effects  
Given that this is a re latively 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  Advanced Technology Vehicles Manufacturing Loan Program (ATVM)  
1. Periods covered by the noti fication  
The period covered is fiscal  years 2017 and 2018.  
2. Policy objective and/or purpose  
The ATVM loan program provides loans to automobile and automobile parts manufacturers for the 
cost of reequipping, expanding, or establishing manufacturing facili ties in the United States to 
produce advanced technology vehicles or qualified components, and for associated engineering 
integration costs.  
3. Background and authority  
The ATVM loan program was established by section  136 of the Energy Independence and Security 
Act of 2007 (Pub L. 110 -140). 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 establishe d 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 higher standard (125 % of the 2005 base year CAFE fuel efficiency standards) 
than similar ly classed conventional technology vehicles. In fiscal year 2010, section  136 was 
amended to include ultra -efficient vehicles within the definition of advanced technology vehicles 
(Pub L. 111 -85). 
6. Amount  
Fiscal  years 2017 and 2018 appropriations (approx imate dollars in  million s) are as follows:  
 FY 2017  FY 2018  
Advanced Technology Vehicles Manufacturing Loan Program  $5 $5 
Actual Loans Obligated  $0 $0 
7. Duration  
No specified sunset date.  G/SCM/N/343/USA  
 
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8. Trade Effects  
Given that this is a relatively new program and in light of the activities being assisted, it is not 
possible to determine what, if any, trade effects may ever result from this program.  
3  OTHER ENERGY AND FUE LS4 
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 20 17 and 20 18. 
2. Policy objective and/or purpose  
To encourage the development of domestic oil, natural gas , and coal resources.  
3. Background and authority  
In the case of successful investments in domestic oil and gas wells, intangible drilling costs, such as 
wages, the costs of using machinery for grading and drilling , and the costs of unsalvageable 
materials used in constructing wells, may be expe nsed for tax purposes rather than amortized over 
the productive life of the property. Integrated oil companies may currently deduct only 70 % of such 
costs and amortize the remaining 30 % over five  years. The same rule applies to the exploration and 
developm ent costs of surface stripping and the construction of shafts and tunnels for other fuel 
minerals. The expensing provision is authorized under sections  263(c), 291, 616 -617, 57(2), and 
1254 of the Internal Revenue Code of 1986. The expensing of intangible drilling costs was originally 
established in a 1916 Treasury regulation with the rationale that such costs were ordinary operating 
expenses. Limitations on expensing for integrated oil companies were applied in 1976 and 
later years.  
4. Form 
Income tax conc ession.  
5. To whom and how assistance is provided  
Fuel mineral producers are permitted accelerated deductions from taxable income.  
6. Amount  
The revenue loss was $ 650 million in fiscal year 20 17 and $ 970 million in fiscal year 20 18. 
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 201 7 and 201 8. 
                                                
4 The programmes in this section are tax -related, authorized under the U .S. Internal Revenue Code.  G/SCM/N/343/USA  
 
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2. Policy objective and/or purpose  
To stimulate the supply of oil and gas, compensate producers for the high risks of prospecting, and 
relieve the tax burdens of small -scale producers.  
3. Background and authority  
Independent ( i.e. non-integrated) oil and gas producers and other fuel mineral producers and royalty 
owners are generally required to take  the higher of  percentage  depletion deductions or cost depletion 
on limited quantities of output for tax purposes. Under cost deple tion, outlays are deducted over the 
productive life of the property based on the fraction of the resource extracted. Under  percentage  
depletion , taxpayers deduct a  percentage  of gross income from mineral production at rates of 15 % 
for oil, gas , and oil sha le, and 10 % for coal. The deduction is limited to 50 % of net income from the 
property, except for oil and gas , where the deduction can be 100 % of net property income. 
Additionally, the  percentage  depletion deduction for all oil and gas properties may not e xceed 65 % 
of the taxpayer's overall income and is limited to 365,000  barrels per year per taxpayer. Production 
from geothermal deposits is eligible for  percentage  depletion up to 65 % of net income, but with no 
limit on output and no limitation with respect  to qualified producers. Unlike depreciation or cost 
depletion,  percentage  depletion deductions can exceed the cost of the investment.  
Percentage  depletion is authorized under sections 611 -613, 613A, and 291 of the Internal Revenue 
Code.  percentage  depleti on for oil and gas goes back to 1918 or before and was extended to coal 
and most other minerals in 1932. The Tax Reduction Act of 1975 eliminated the  percentage  depletion 
allowance for major oil and gas companies and reduced the rate for independents to 15 % for 1984 
and beyond.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Independent fuel mineral producers and royalty owners are permitted deductions from taxable 
income for  percentage  depletion.  
6. Amount  
The revenue loss was $ 440 million in fiscal year 20 17 and $ 350 million in fiscal year 201 8. 
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.3  Capital Gains Treatment of Royalties on Coal  
1. Period covered by the notification  
The period covered is fiscal  years 20 17 and 20 18. 
2. Policy objective and/or purpose  
To encourage the development of the domestic coal industry.  G/SCM/N/343/USA  
 
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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 10 % to 39.6% in 2017 and from 10 % to 
37% in 2018. Long-term capital gains are taxed at rates up to 20 %. 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 $1 40 million in fiscal year  2017 and $1 60 million in fiscal year 201 8. 
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.  
3.4  Second -Generation Biofuel Credit  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To encourage the substitution of second -generation fuels produced from renewable sources for 
gasoline.  
3. Background and authority  
The tax credit for alcohol used as a fuel expired 31 December 2011 with the exception of the credit 
for cellulosic biofuel production. The credit was enacted as part of the Food, Conservation, and 
Energy Act of 2008. The named credit was scheduled for termination on 31 December 2012 . When 
established, the credit was coordinated with the alcohol fuel credit in section 6426(b). The credit 
was extended through calendar year 2013 by the American Taxpayer Relief Act of 2012. This Act 
also changed "cellulosic" to " second -generation " and ad ded algae -based fuels to the qualifying 
second -generation fuels. The Tax Increase Prevention Act of 2014 retroactively extended the credits 
for calendar year 2014.  This credit was again extended through 31 December 2016, by section 184 
of P.L. 114 -113, and  retroactively extended through 31 December 2017 by section 40406 of the 
Bipartisan Budget Act of 2018  
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 fo r each gallon of qualified second -generation 
biofuel produced in a taxable year. The credit is included in a taxpayer's income. Second -generation 
biofuel includes any liquid fuel that (1) is produced in the United States and used as a fuel in the 
United St ates, (2) is derived from fibre -based sources (lignocellulosic or hemicellulosic matter) 
available on a renewable or recurring basis or from cultivated algae or related microorganisms, and G/SCM/N/343/USA  
 
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(3) meets the registration requirements for fuels and fuel additive s established by the Environmental 
Protection Agency under section 211 of the Clean Air Act . 
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
The credit reduces the income tax liability of qualifying producers.  
6. Amount  
The revenue  loss in fiscal  years 201 7 and 201 8 is unknown because detailed income tax data are 
not yet available. Production estimates from non -tax sources indicate that production of qualifying 
fuels was too low to generate significant tax credit amounts.  
7. Duratio n 
The tax credit expired 31 December 2017. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.5  Biodiesel and Renewable Diesel Credit  
1. Period covered by the notification  
The period covered  is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To encourage the substitution of biodiesel and renewable diesel for diesel fuel.  
3. Background and authority  
There is a tax credit for biodiesel or renewable diesel used as a fuel. This credit is equal to $1.00 
per gallon for biodiesel (including agri -biodiesel). In addition, small producers of biodiesel are eligible 
for a 10 cent per gallon income tax credit. Th e credit is included in a taxpayer's income.  
The biodiesel and renewable diesel credits are authorized by sections 38, 40A, 6426, and 6427 of 
the Internal Revenue Code. The biodiesel credit was enacted as part of the American Jobs Creation 
Act of 2004. The  renewable diesel credit was enacted and the biodiesel credit was extended as part 
of the Energy Policy Act of 2005. The Emergency Stabilization Act of 2008 increased the credit for 
recycled biodiesel from $0.50 per gallon to $1.00 per gallon and extended the credits through 31 
December 2009. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 
2010 extended the biodiesel and Renewable Diesel credits through 2011. The American Taxpayer 
Relief Act of 2012 retroactively extended 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 was again extended, both retroactively and for one year forward, in the Tax Relief Extension Act 
of 2015 , and retroactively for 2017 by the Bipartisan Budget Act of 2018 . 
4. Form 
Income tax concession, excise tax concession, or direct payment for fuels containing biodiesel.  G/SCM/N/343/USA  
 
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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 $ 2,130 million in fiscal year 201 7 and $ 3,430  million in fiscal year 201 8. 
7. Duration  
The credit expired 31 December 201 7. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.6   Alternative Fuel Mixture Credit  
1. Period cov ered by the notification  
The period covered is fiscal  years 2017 and 201 8. 
2. Policy objective and/or purpose  
To encourage the substitution of alternative fuels for gasoline and diesel fuel.  
3. Background and authority  
An excise tax credit is available for  alternative fuels including liquefied petroleum gas, P Series fuels, 
compressed or liquefied natural gas, liquefied hydrogen, liquefied fuel derived from coal through the 
Fischer -Tropsch process, compressed or liquefied gas derived from biomass, or liquid  fuel derived 
from biomass. For coal -to-liquids produced after 30  September  2009 through 30  December  2009, 
the fuel must be certified as having been derived from coal produced at a gasification facility that 
sequesters 50 % of such facility's total carbon d ioxide emissions. The sequestration  percentage  
increases to 75 % for fuel produced after 30 December 2009. The alternative fuel credit is 50 cents 
per gallon of alternative fuel or gasoline gallon equivalents. The excise tax credit was enacted as 
part of th e Safe, Accountable, Flexible, Efficient Transportation 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 li gnin wood residues or 
spent pulping liquors) derived 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 . 
4. Form 
Excise tax concession or direct payment for fuels containing an alternative fuel mixture.  
5. To whom and how assistance is provided  
The credit reduces the excise tax of, or results in direct payment to, qualifying producers, blenders, 
or users.  
6. Amount  
The revenue loss was $ 420 million in fiscal year 201 7 and $ 710 million  in fiscal year 201 8. G/SCM/N/343/USA  
 
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7. Duration  
The tax credit expired on 31 December 201 7. 
8. Trade Effect s 
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.7  Credits for Investment in Advanced Coal Facilities and Advanced Gasification  
Facilities  
1. Period covered by the notification  
The period covered is fisc al years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To encourage the development of advanced technology facilities for generating electricity from coal 
and synthesis gas.  
3. Background and authority  
Under the first round of credit allocations, taxpa yers are allowed investment credits of 20 % for 
investments in integrated gasification combined cycle (IGCC) facilities and gasification facilities and 
15% for investments in other advance d 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 In ternal Revenue Code.  
Under the second round of credit allocations, the credit rate is increased to 30 % for new IGCC and 
other advanced coal projects. An 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 and sequesters at least 65 % of the project's total carbon dioxide emissions. Under 
the second round of credit allocations, the gasification project credit is increased to 30 %. An 
additional $250  million of credits can be allocated to qualified projects that separate and sequester 
at least 75 % of carbon dioxide emissions. The credit was adopted as part of the Emergency 
Stabilization Act of 2008. This provision is authorized in sec tions 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 $ 140 million in fiscal year 201 7 and $ 90 million in fiscal year 201 8. 
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.  G/SCM/N/343/USA  
 
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3.8  Advanced En ergy Property Credit  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To stimulate economic growth, create jobs, and reduce greenhouse gas emissions by supporting 
investments in green energy manufacturing.  
3. Background and authority  
A 30% credit is available for investment in qualified property used in a qualified advanced energy 
manufacturing project. A qualified advanced energy project is a project that re -equips, expands, or 
establishes a manufacturing facility for production: (1) property designed to be used to produce 
energy from renewable resources; (2) fuel cells, microturbines, or an energy storage system for use 
with electric or hybrid -electric vehicles; (3) electric grid s to support the transmission of intermittent 
sources of renewable energy; (4) property designed to capture and sequester carbon dioxide; (5) 
property designed to refine or blend renewable fuels or to produce energy conservation technologies; 
(6) qualified  plug-in electric drive motor vehicles, qualified plug -in electric vehicles, or components 
which are designed specifically for use with such vehicles; and (7) other advanced energy property 
designed to reduce greenhouse gas emissions. Up to $2.3  billion  in credits may be allocated.  
The credit was adopted as part of the American Recovery and Reinvestment Act of 2009 and is 
authorized in section 48C of the Internal Revenue Code.  
4. To whom and how assistance is provided  
The credit reduces federal income taxes  for taxpayers investing in qualified projects.  
5. Amount  
The revenue loss was $ 50 million in fiscal year 201 7 and $ 0 in fiscal year 201 8. 
6. Duration  
There is a 1 -year period from the time of acceptance for the taxpayer to satisfy the requirements 
for cer tification, and then a 3 -year period from the time of certification to place the property in 
service.  The placed -in-service deadline for most projects is 2017.  
7. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.9  Two-year Amortization of Geological and Geophysical Expenditures  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
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 200 6 and before 20 December 2007, amortization was permitted G/SCM/N/343/USA  
 
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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 adopt ed as part of the 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 Int ernal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
The credit reduces federal income taxes for taxpayers that incur costs in exploring for oil and gas.  
6. Amount  
The revenue loss was $ 70 million in fiscal year 201 7 and $ 230 million in fiscal year 201 8. 
7. Duration  
Amortization is available for costs incurred in tax  years beginning after 8 August 2005.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.10  Energy Production Credit  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
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 and the 
Bipartisan Budget Act of 2018. Qualifying facilities include wind facilities, open -loop biomass 
facilities, closed -loop biomass facilities, geothermal facilities, land -fill gas facilities, trash combustion 
facilities, qualified hydro power facilities and mar ine and hydrokinetic facilities. The credit for 
electricity from a renewable energy sources and refined coal can be claimed over a 10 -year period. 
The temporary credit is also allowed with respect to Indian coal. This provision is authorized by 
section 45 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  producing renewable electricity from qualified 
sources or taxpayers producing Indian coal and certain types of refined coal.  
6. Amount  
The revenue loss was $1,5 90 million in fiscal year 201 7 and $ 3,150  million in fiscal year 201 8. G/SCM/N/343/USA  
 
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7. Duration  
The provision applies to renewable energy facilities other than wind for which construction began 
before th e end of 2021. The provision applies to eligible wind facilities  that begin construction before 
the end of 2019, with the tax credit phasing out for facilities  that begin construction after 31 
December 2016.  Refined coal facilities must be placed in servic e after October 22, 2004 and before 
January 1, 2012. The Indian coal credit applies to coal produced and sold during the twelve -year 
period beginning on January 1, 2006 (through 2017).  
8. Trade Effects  
It is not possible to estimate what, if any, trade eff ects may result from the use of this provision.  
3.11  Energy Investment Credit  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To encourage the development of clean or renewable electricity.  
3. Background and authority  
Taxpayers are provided a tax credit for solar property, geothermal property, qualified fuel cell power 
plants, stationary microturbine power plants, geothermal heat pumps, small wind property and 
combined heat and power property as amended by the Consolidated Appropriations Act, 2016 and 
the Bipartisan Budget Act of 2018 . Wind facilities eligible for the energy production credit may elect 
to take an investment credit in lieu of the production tax credit. This provis ion is authorized by 
section 48 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 qualifying energy property.  
6. Amount  
The revenue loss  was $1, 850 million in fiscal year 201 7 and $ 3,180  million in fiscal year 201 8. 
7. Duration  
For geothermal energy property a 10 % investment credit is available. For solar energy property the 
investment credit  percentage  is 30% if construction of the proper ty begins before 2020; 26 % if 
construction begins during 2020; 22 % if construction begins during 2021. If constructions begins 
before 2022 and is not placed in service before 2024 the credit is 10 %. For solar energy property 
the investment credit is 10 % if construction of the property begins after 2021. An investment credit 
is available for fiber optic solar equipment, thermal energy property, qualified fuel cell property, 
qualified microturbine property, combined heat and power system property and small  wind property 
if construction begins before 1  January  2022. The investment credit for fiber -optic solar, qualified 
fuel cell and qualified small wind energy property is phased down if construction begins after 2019. 
Wind facilities may elect the investmen t credit if the construction of the facility begins before 
1 January  2020. The investment credit for wind facilities phases down in the case of any facility 
which begins construction after 31 December 2016.  G/SCM/N/343/USA  
 
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8. Trade Effects  
It is not possible to estimate w hat, if any, trade effects may result from the use of this provision.  
3.12  Energy Grant In Lieu Of The Energy Production Credit Or The Energy Investment 
Credit  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy obj ective and/or purpose  
To encourage the development of clean or renewable electricity.  
3. Background and authority  
Section 1603 of the American Recovery and Reinvestment Act of 2009 authorized the U.S. 
Department of the Treasury to make payments to eligible  persons who place in service specified 
energy property during 2009, 2010, or 2011, or after 2011 if construction began on the property 
during 2009 -2011 and the property is placed in service by the credit termination date. The Grant is 
in lieu of the Energ y Production Credit or Energy Investment Credit. The Grant was intended to 
encourage the growth of clean energy projects during and after the 2008 economic downturn when 
investment capital for these projects was not as readily available.  
4. Form 
Direct pay ment.  
5. To whom and how assistance is provided . 
The direct payment is available to businesses that invest in qualified renewable energy projects.  
6. Amount  
The revenue loss was $ 1,100  million in fiscal year 201 7 and $ 48 million in fiscal year 201 8. 
7. Duration  
The provision applies to projects on which construction began before the end of 2011.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.13  Credit for Holding New Clean Renewable Ene rgy Bonds  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
The purpose of New Clean Renewable Energy Bonds (CREBs) is to provide governmental bodies and 
mutual or cooperative electri c companies access to interest -subsidized borrowing for renewable 
energy facilities. The subsidy is for 70 % of the tax credit interest rate. The facilities qualifying for 
CREB financing include wind, geothermal, biomass, solar, landfill gas, trash combusti on, refined coal 
production, and hydropower.  G/SCM/N/343/USA  
 
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3. Background and authority  
Section 1303 of the Energy Tax Incentives Act of 2005 authorized the issuance of CREBs and 
provided a national volume cap of $800 million  to finance eligible clean renewable energy projects. 
Legislation in subsequent years increased the volume cap to $2.4 billion, with this volume cap being 
equally allocated between qualified projects owned by public power providers, governmental bodies, 
and cooperative electric companies.  
4. Form 
Income tax 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) no t-for-profit electric utilities that have received a 
loan or a loan guarantee under the Rural Electrification Act.  Applicants apply for an allocation of 
CREB volume cap and are required to issue bonds within three years or the authority reverts to the 
Treasury, at which 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 owned 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 credi t the investor would receive.  
6. Amount  
The revenue loss was $ 110 million in fiscal year 201 7 and $ 110 million in fiscal year 201 8. 
7. Duration  
The quantity of bonds that may be issued is capped.  If the bonds are not issued within 3 years , the 
authority re verts 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 provi sion. 
3.14  Credit for Holding Qualified Energy Conservation Bonds  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
The purpose of Qualified Energy Conservation Bonds (QECBs) is to provide governmental entities, 
including tribal governments, access to interest -subsidized borrowing for energy conservation 
projects.  The subsidy is for 70 % of the tax credit interest rate.  Conservation project s include, but 
are not limited to, renewable energy g eneration, 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 Reli ef Act of 2008 authorized the 
issuance of qualified energy conservation bonds and provided a national volume cap of $0.8 billion.  G/SCM/N/343/USA  
 
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The American Recovery and Reinvestment Act of 2009 expanded the total QECB volume cap to $3.2 
billion  to finance eligible clea n 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 instead the bond volume was 
allocated to each state based on the state's  percentage  of population as of 1 July 2008.  Allocated 
volume cap remains to be issued.  
QECB bondholders receive federal tax credits in lieu of interest payments under a 2010 law.  Issuers 
may elect to receive a direct payment from the federal  government equal to the size of the tax credit 
the investor would receive.  
6. Amount  
The revenue loss was $ 70 million in fiscal year 201 7 and $ 70 million in fiscal year 2018.  
7. Duration  
The quantity of bonds that may be issued is capped.  This cap was all ocated 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.  
3.15  Carbon Oxide Sequestration Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
2. Policy objective and/or purpose  
The purpose of the carbon oxide sequ estration credit is to provide an incentive for the secure 
geological storage of qualified carbon oxide.  
3. Background and authority  
Taxpayers may claim a tax credit for the capture and transport of carbon dioxide from an industrial 
source for use in enhanced oil recovery or for permanent storage in a geologic formation. For capture 
equipment placed in service before 9, February 2018 the credit was $20 per metric ton of qualified 
carbon dioxide that is captured by the taxpayer at a qualified facility a nd disposed of in secure 
geological storage. The credit is $10 per metric ton of qualified carbon dioxide that is captured by 
the taxpayer at a qualified facility, used as a tertiary injectant in a qualified enhanced oil or natural 
gas recovery project and  disposed of in secure geologic storage. The credit was adjusted annually 
for inflation. The credit applied with respect to qualified carbon dioxide before the end of the calendar 
year in which 75 -million metric tons of qualified carbon dioxide had been cap tured or disposed of or 
used as a tertiary injectant. 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 carbon capture equipment originally place in service G/SCM/N/343/USA  
 
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on or after 9, February 2018 and before 1, January 2024. The credit is $12.83 per metric ton in 
2017 and increases annually to $35 per m etric ton in 2026 for carbon oxide that is captured by the 
taxpayer at a qualified facility, used as a tertiary injectant in a qualified enhanced oil or natural gas 
recovery project and disposed of in a secure geologic storage. The credit is $22.66 per met ric ton in 
2017 and increases annually to $50 per metric ton in 2026 for carbon oxide that is captured by the 
taxpayer at a qualified facility and disposed of in secure geological storage.  
4. Form 
Income tax concession.  
5. To whom and how assistance is pro vided  
The credit reduces federal income taxes for taxpayers  sequestering qualifying carbon oxide in 
permanent storage.  
6. Amount  
The revenue loss was $190  million in fiscal year 2017 and $200  million in fiscal year 2018.  
7. Duration  
This credit was authori zed 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 carbon cap ture equipment 
originally placed in service on or after 9 February 2018 and before 1 January 2024.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
3.16  Enhanced Oil Recovery (EOR) Credit  
1. Period covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
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 c redit is provided equal to 15 % of the taxpayer's costs for tertiary oil recovery on projects 
in the United States. The EOR credit is ratably reduced over a $6 phase -out range when the reference 
price for domestic crude oil exceeds $28 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, this 
credit encourages us e 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 25% of net regular tax liability 
above $25,000 or the tentative minimum tax. The EOR tax credit is authoriz ed 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/343/USA  
 
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5. To whom and how assistance is provided  
Petroleum producers and royalty holders applying approved tertiary petrol eum recovery methods 
receive a credit against federal income tax.  
6. Amount  
The revenue loss was $270  million in fiscal year 2017 and $390  million in fiscal year 2018.  
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.  
3.17  Accelerated Depreciation for Renewable Energy Property  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To increase electrici ty generation from renewable sources.  
3. Background and authority  
Under the federal Modified Accelerated Cost -Recovery System (MACRS), businesses may recover 
investments in certain property through depreciation deductions. A number of renewable energy 
technologies are classified as five -year property under the MACRS. Such property currently includes 
solar property, wind property, fuel cell and micro -turbines, geothermal property, and combined heat 
and power (CHP) property. The 5 -year schedule for most types  of solar, geothermal, and wind 
property has been in place since 1986. All of these properties are eligible for the temporary 100 % 
bonus depreciation for equipment passed in the Tax Cuts and Jobs Act of 2018. If accelerated 
depreciation for renewable prope rty is repealed , then the depreciation period for renewable property 
would range from 5 -20 years depending on the specific activity of the taxpayer and the type of 
property being placed in service.  
4. Form 
Income tax concession.  
5. To whom and how assistan ce is provided  
The credit reduces federal income taxes for taxpayers  investing in qualifying energy property.  
6. Amount  
The revenue loss was $2,520  million in fiscal year 2017 and $1,900  million in fiscal year 2018.  
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  G/SCM/N/343/USA  
 
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3.18  Deduction for Tertiary Injectants  
1. Period covered by the notification  
The period covered is fiscal  years 2017 and 2018.  
2. Policy objective and/or purp ose 
To encourage the development of domestic 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 provided  
Oil producers are permitted accelerated deductions from taxable income.  
6. Amount  
The revenue loss was less than $10 million  annually in 2017 and 2018.  
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.  
4  FISHERIES  
4.1  Columbia River Fishery Development Program (Mitchell Act)  
1. Period covered by the notification  
The period covered is fiscal year s 2017 and 2018 . 
2. Policy objective and/or purpose  
The Mitchell Act (16 USC 755 -757; 52 Stat. 345) authorizes the Secretary of Commerce to carry on 
activities for the conservation of fishery resources in the Columbia River Basin. The Mitchell Act 
specifically directs th e 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 -owne d lands. The major 
objective of this program has traditionally been to mitigate the negative effects of lost salmon habitat 
caused primarily by the building of dams for hydroelectric power, irrigation projects, and flood 
control, and also by other land -use factors, such as agriculture, logging, and urban development.  
With the listing of many of the Columbia River Basin salmon and steelhead populations under the 
Endangered Species Act, substantial changes have been and will continue to be required of the 
Mitchell Act Program. The Mitchell Act final environmental impact statement (EIS) was finalized in G/SCM/N/343/USA  
 
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September 2014 and now provides a basis to inform the policy direction for distribution of annual 
Mitchell Act hatchery funding. As of January 2017, NMFS issued  a record of decision (ROD) and a 
final 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 Dep t. of Fish 
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 (IDF G) 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  
In fiscal year 2017, the final Mitchell Act program funding to the project -operating agencies, i nclusive 
of hatchery operation and maintenance, MER and screening and passage projects, was reduced, 
slightly, from the prior fiscal year 's level ($16,117,841 in 2016), with a final allocation of 
$16,055,394. In fiscal year 2018, the funding level increase d, slightly, through higher Congressional 
appropriation and a shifting of some spending priorities within the program, to $16,248,319. 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 hatcheries is to mitigate habitat and other losses associated with other 
federally -supported activities, to restore depleted salmon resources, and help to recover listed 
salmon and steelhead. The contribution of Columbia River hatchery -reared fi sh to the commercial 
harvests in waters off Washington, Oregon, and California and off Alaska varies from year to year 
given natural variability but the Mitchell Act funded hatcheries contribute substantially to the 
economic value of the commercial (tribal  and non -tribal) and recreational fishery in general. It is 
generally accepted that Mitchell Act funded hatchery production has no discernible trade effect.  
4.2  Fisheries Finance Program (FFP)  
1. Period covered by the notification  
The period covered is fiscal years 2017 and 2018.  G/SCM/N/343/USA  
 
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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 government -backed loan guarantees to the U.S.  commercial fishing 
sector for the construction, reconstruction, replacement and, under certain circumstances, the 
purchase of fishing vessels. Since 1991, the program has been barred b y NOAA policy and 
Congressional directives from financing any project that could be construed to lead to 
overcapitalization of any fishery. In 1996, the program's regulations were amended to reflect this 
change in policy.  
In 1996, the name of the program b ecame 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 provided above. The statutory authority for FFP is Title  XI of the Merchant Marine Act, 
1936, as amended and now re -codified at 46 U.S.C. 53701, et seq . This program is administered by 
the National Marine Fisheries Se rvice (NMFS).  
4. Form 
The FFP program provides direct loans to the fishing and aquaculture industries. It is important to 
note that t he 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 fully collateralized 
by fisheries and other type assets.  
5. To whom and how assistance is provided  
Under the FFP, loans are provided directly to individuals or business enterprises that have qualified 
projects.  
6. Amount  
In light of the many loans currently 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 d ue 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 requires 
guarantees an d 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 program provided a subsidy, the benefit would be based on the differenc e between the 
interest rate charged under the program and the amount the firm would pay on a comparable 
commercial loan.)  
TYPE OF LOAN  FY17  FY18  
Traditional (in millions)  $69 $48 
Halibut/Sablefish IFQ (in millions)   $3 $2 
7. Duration  
Indefinite.  
8. Trade effects  
Since 1991 , the FFP has been barred by NOAA policy, program regulations and/or Congressional 
directives from financing any project that could be construed to lead to increased harvesting capacity 
of any fishery. Because of this policy, and because any subsidy benefit  that might be attributable to G/SCM/N/343/USA  
 
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this program is small or non -existent, the trade effects from this program are likely to be minimal, 
if any.  
4.3  Saltonstall -Kennedy (S -K) Research and Development Program Annual Grant  
Competit ion: Fisheries Research And Developm ent 
1. Period covered by the notification  
The period covered is fiscal years 2017 and 2018.  
2. Policy objective and/or purpose  
This program uses funds derived from duties collected 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 Sal tonstall -Kennedy Act of  1954. 
However, the current grant program was established by the American Fisheries Promotion Act 
of 1980, which amended the Saltonstall -Kennedy Act (15 U.S.C. 713c -3(c)). The National Marine 
Fisheries Service administers the program . 
4. Form 
Grants are awarded annually on a competitive basis.  
5. To whom and how assistance is provided  
This program is open to: citizens or nationals of the United States, citizens of the Northern Mariana 
Islands (NMI), Republic of the Marshall Islands, Republic of Palau, or the Federated States of 
Micronesia, corporations, partnerships, associations, or other non -Federal entities, non -profit or 
otherwise (including Native American tribes) within the meaning of section 2 of the Shipping Act 
of 1916, as am ended. Federal employees and Fishery Management Councils and their employees 
are ineligible. Projects are selected 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 intent 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 progr am's emphasis on product quality/safety and promotion 
of progress toward sustainable fisheries. Moreover, much of the results of research conducted with 
Saltonstall -Kennedy funds are in the public domain.  G/SCM/N/343/USA  
 
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4.4  Capital Construction Fund (CCF)  
1. Period covered b y the notification  
The period covered is fiscal year 2017. We have also provided preliminary information for 2018.5 
Certain information from previous years is also provided.  
2. Policy objective and/or purpose  
The purpose of the National Marine Fisheries Se rvice (NMFS) CCF is to facilitate investments in 
commercial fishing vessels.  
3. Background and authority  
The legislative provisions 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 federal fishing income. Eligible clients can defer from taxation up to 100 % of their 
net taxable income from fishing operations and /or 100 % of the sale or insurance proceeds on vessel 
disposition and deposit such funds into a CCF account.  In addition, recipients 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 t he "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 be nefit 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.  
6. Amount  
Based on historical data for the CCF program, total annual deposits in CCF accou nts during the last 
decade have ranged from a low of $30.8 million  (2014) to a high of $80.5 million  (2011), and, in 
the last ten-years, averaged $54.4 million  annually. Of course, funds are also constantly being 
withdrawn, at the discretion of the account  holder s, subject limitations noted below.  
The estimated subsidy benefit is $2.5 million  for 2017. As noted, for 2018, the preliminary estimate, 
which is expected to be updated towards the end of the year or early next year, is $2.4  million . This 
calculati on 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 Final information for 2018 is expected towards the end of this year.  After the final information is 
received, a revised benefit calculation will be submitted, if needed.  G/SCM/N/343/USA  
 
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4.5  Bycatch Reduction Engineering Program (BREP)  
1. Period covered by the notification  
The period covered is fiscal year s 2017 and 2018.  
2. Policy objective and/or purpose  
This grant program provides competitive grants to non -Federal researchers, including academics 
and fishermen, working to benefit U.S. fishermen  and fisheries 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 pr acticable 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 s eeks 
to support 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 (Secretary), in cooperation with the 
Regional Fishery Management Councils and other affected interests, and based upon the best 
scientific information available, to esta blish a BREP, including grants, 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 competitive 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 sta te, local and Indian tribal 
governments. Federal agencies or instrumentalities are not eligible to receive Federal assistance 
under this program.  
6. Amount  
NOAA Fisheries issues approximately 10 -15 awards worth a total of nearly $2,500,000 under BREP 
annua lly. Project costs range from $50,000 to $250,000 for 12 - to 18-month time periods. In 2017, 
eighteen BREP awards totalled over $2,325,000. In 2018, fourteen BREP awards totalled over 
$2,310,000.  
7. Duration  
Indefinite.  
8. Trade effects  
In light of the nat ure and size of this program, the trade effects are negligible.  
4.6  The Vessel Monitoring System (VMS) Reimbursement Program  
1. Period Covered by the Notification  
The period covered is fiscal years 2017 and 2018.  G/SCM/N/343/USA  
 
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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 t he cost of purchasing a VMS unit for the 
purpose 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 b y the NOAA Office of Law Enforcement (OLE).  
4.7  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 vessel 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 affec ted vessel must carry an onboard 
VMS transceiver and 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 fo r all costs associated with the 
purchase, installation, 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 fishermen for t he cost of purchasing a VMS unit. Grants 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.  
1. Form 
The form of the subsidy is a grant. The process for obtaining  a reimbursement 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.  
3. Complete and s ign 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 t o the Pacific States Marine Fisheries Commission.  
Fishermen 's questions regarding the VMS Reimbursement Request are directed to the grantee and 
to the VMS Program 's help desk.  
2. Amount  
In fiscal year 2017, no grants were provided. In fiscal year 2018, OLE di sbursed $2,600,000 to the 
VMS reimbursement grant 's grantee.  
3. Duration  
Indefinite.  
4. Trade Effects  
The trade effects are minimal given the nature of the program and the amount of the grants 
provided.  G/SCM/N/343/USA  
 
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5  LUMBER AND TIMBER  
5.1  Capital Gains Treatment of Certain Timber  Income  
1. Period covered by the notification  
The period covered is fiscal  years 2017 and 20 18. 
2. Policy objective and/or purpose  
To encourage domestic timber production.  
3. Background and authority  
The capital gains tax treatment is authorized under sect ions 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 taxpay ers with 
a net capital gain, a lower tax rate may apply to the gain than the tax rate that applies to ordinary 
income.  
6. Amount  
The revenue loss was $1 40 million in fiscal year 201 7 and $1 60 million in fiscal year 201 8. 
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
5.2  Expensing of Multi -period Timber Growing Costs  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy o bjective and/or purpose  
The ability to expense indirect costs of timber growing was based on the view that these costs were 
maintenance costs, and thus deductible as ordinary costs of a trade or business. Following a series 
of revenue rulings and court cas es 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, exceptions were provided.  
3. Background and authority  
Generally, costs must be capitalized when goods produced for inventory are used in one's own trade 
or business, or under contract to anoth er party. Timber production, however, was specifically 
exempted from these multi -period cost rules and permitted to subject such costs to current G/SCM/N/343/USA  
 
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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 $ 140 million in fiscal year 201 7 and $ 220 million in fiscal year 201 8. 
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
5.3  Expensing and Seven -Year Amortization for Reforestation Expenditures  
1. Period covered by the notification  
The perio d covered is fiscal  years 201 7 and 201 8. 
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 wer e 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 Crea tion Act of 2004.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Allows taxpayers to recover the reforestation costs on an accelerated basis in computing taxable 
income.  
6. Amount  
The revenue loss was $ 60 million in fiscal year 20 17 and $ 50 million in fiscal year 201 8. 
7. Duration  
Indefinite.  G/SCM/N/343/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.  
6  MEDICAL  
6.1  The Office of Nuclear Physics, Isotope Development and Production  for Research and  
Applications Program  
1. Period covered by the notification  
This notification covers fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
The Isotope Development and Production for Research and Applications subprogram (DOE Isotop e 
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  
The DOE Office of Science, Office of Nuclear Physics mana ges the program. All funding from the 
Isotope Development and Production for Research Applications subprogram is executed through the 
Isotope Production and Distribution Program revolving fund established by the 1990 Energy and 
Water Appropriations Act, 19 90 (Public Law 101 -101), as amended by the Energy and Water 
Development Appropriations Act, 1995 (Public Law 103 -316). The isotope revolving fund maintains 
its financial viability by utilizing the appropriations from this subprogram along with revenues fro m 
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 th e medical, industrial, and 
research communities – commercial and non -commercial – both in the United States and abroad.  
6. Amount  
Fiscal  years 2017 and 2018 appropriations (approximate dollars in  millions ) are as follows:  
Production expenses associated with the manufacture, processing, and distribution of isotopes are 
recovered from sales revenue. Infrastructure costs are covered in part by an annual Cong ressional 
appropriation.  
7. Duration  
The activity is of indefinite duration; the program operates with a revolving fund and maintains 
financial viability through its revenues from sales.   FY 2017  FY 2018  
Isotope Development and Production for Research and Applications  $20.8  $29.7  G/SCM/N/343/USA  
 
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8. Trade effects  
Even if it were possible to quantify trade effects that might ensue from a program of this nature, it 
is doubtful that this particular program has led to any meaningful trade effects. The isotopes made 
available have been sold throughout the world to over 140 customers, primarily for medical research.  
6.2  Orphan Drug Tax Credit  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
To encourage research on drugs for rare diseases or conditions.  
3. Background and authority  
The provision provides a 50 % tax credit for qualified clinical testing expenses incurred in testing of 
certain drugs for rare diseases or conditions, referred to as "orphan drugs". Qualified testing 
expenses are costs incurred to test an orphan drug after the drug has been approved for human 
testing by the Food and Drug Administration (FDA), but before the FDA approves it for sale. A rare 
disease or condition is one that affects less than 200,000 persons in the United States, or  affects 
more than 200,000 persons, but for which there is no reasonable expectation that businesses could 
recoup the costs of developing a drug for such disease or condition from U .S. sales of the drug. The 
credit originally was enacted as a temporary pro vision in 1983 under the Orphan Drug Act and was 
extended on several occasions. The credit expired after 31 December 1994, and later was reinstated 
for the period 1 July 1996, through 31 May 1997. The Taxpayer Relief Act of 1997 made the credit 
permanent. The orphan drug credit is authorized under section 45C of the Internal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Taxpayers undertaking qualified research on orphan drugs receive a credit against federal income 
tax. 
6. Amount  
The revenue loss was $ 2.280 million  in fiscal year 201 7 and $ 1.960 million in fiscal year 201 8. 
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
7  METALS, MINERALS AND EX TRACTION (NON -FUEL)  
7.1  Excess of  percentage  over Cost Depletion for Non -fuel Minerals  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. G/SCM/N/343/USA  
 
- 52 - 
 
2. Policy objective and/or purpose  
To encourage the development of the domestic non -fuel mineral industry.  
3. Background and authority  
The provisions permit most non -fuel mineral extractors to make use of  percentage  depletion rather 
than cost depletion, with  percentage  depletion rates ranging from 22 % for sulphur to 5 % for sand 
and gravel.  percentage  depletion is authorized by sections 611 -613 and 291 of the Code.  percentage  
depletion similar to its current form was provided in 1932 at 23 % for sulphur and 15 % for metal 
mines. From 1932 to 1950,  percentage  depletion was extended to most other minerals. The Revenue 
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 a llowance for corporations that mined iron ore by 15 %. The Tax Reform Act of 1986 
raised the cutback in corporate allowances of iron ore from 15 to 20 %. 
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
Non-fuel mineral extractors are  permitted deductions from taxable income for depletable 
expenditures equal to the larger of  percentage  or cost depletion.  
6. Amount  
The revenue loss was $ 140 million in fiscal year 201 7 and $ 330 million in fiscal year 201 8. 
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of these provisions.  
7.2  Expensing of Exploration and Development Costs for Non -fuel Minerals  
1. Period covered by the notification  
The period covered is fiscal  years 2017 and 201 8. 
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 minera ls 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 a mbiguity 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 15 % must be depreciate d. 
4. Form 
Income tax concession.  G/SCM/N/343/USA  
 
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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 $ 40 million in fiscal year 201 7 and $ 50 million in fiscal year 201 8. 
7. Duration  
Indefinite.  
8. Trade Effects  
It is not possible to estimate what, if any, trade effects ma y result from the use of these provisions.  
8  SHIPYARDS  
8.1  Assistance to Small Shipyards Grant Program  
1. Period covered by the notification  
The period covered is fiscal  years 201 7 and 201 8. 
2. Policy objective and/or purpose  
The Small Shipyard Grant Program (SS GP) provides grants for capital and related improvements to 
qualified small shipyard facilities to foster efficiency, competitive operations, and quality ship 
construction, repair, and reconfiguration. Grant funds may also be used for maritime training 
programs to foster technical skills and operational productivity. For the purposes of this program, 
small shipyards fall into two categories: those with fewer than 600 employees, and those with 
between 600 and 1200 employees.  
3. Background and authority  
In 2006, Public Law 109 -163, the National Defense Authorization Act for 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 c apital improvements,  and for maritime 
training programs in communities whose  economies are substantially related to the maritime 
industry. The program has been managed by MARAD since then under the authorization of various 
pieces of legislation. In FY 2009 , the American Recovery and Reinvestment Act (ARRA) provided 
$100 million to the program in addition to normal annual appropriations. The additional funds formed 
part of the U .S. government's stimulus in response to the economic downturn of 2008 -09 and wer e 
not continued after FY 2009.  
P.L. 109 -163, National Defense Authorization Act for Fiscal Year 2006  
P.L. 110 -161, Consolidated Appropriations Act, 2008  
P.L. 110 -417, National Defense Authorization Act for Fiscal Year 2009  
P.L. 111 -5, American Recovery and  Reinvestment Act of 2009  
P.L. 111 -8, Omnibus Appropriations Act, 2009  
P.L. 111 -117, Consolidated Appropriations Act, 2010  
P.L. 112 -10, Department of Defense and Full -Year Continuing Appropriations Act, 2011  
P.L. 112 -55, Consolidated and Further Continuing  Appropriations Act, 2012  
P.L. 113 -6, Consolidated and Further Continuing Appropriations Act, 2013  
P.L. 110-417 Consolidated Appropriations Act, 2016  
P.L. 115-31 Consolidated Appropriations Act, 2017  G/SCM/N/343/USA  
 
- 54 - 
 
4. Form 
Federal grants may fund 75 % of the cost of a project, matched by a contribution of 25 % by the 
beneficiary shipyard.  
5. Amount  
SSGP funding for fiscal years 2017 and 2018 was $10 million  and $20 million, respectively.  
6. Duration  
The SSGP has operated under various authorities since 2006. It has provided funding to shipyards 
since 2008. No funding was provided in 2014 and 2015.  Future funding is uncertain.  
7. Trade effects  
It is not possible to determine what, if any, trade effects may result from this program.  
9  REGIONAL PROGRAMS  
9.1  Empowerm ent Zones  
1. Period covered by the notification  
The period covered is fiscal  years 20 17 and 20 18. 
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 econ omic distress. The use of tax incentives reflects 
a desire to encourage the private sector, guided by market forces and supported in a 
non-bureaucratic fashion through government assistance, to be a driving force behind the increased 
economic activity. Som e restrictions on the types of business activities and investments were 
imposed in order to limit potential abuses.  
3. Background and authority  
The Omnibus Budget Reconciliation Act of 1993 provided for the designation of nine empowerment 
zones (3 rural an d 6 urban). The Taxpayer Relief Act of 1997 added 22 empowerment zones (5  rural 
and 17 urban). The Community Renewal Tax Relief Act of 2000 added 9 empowerment zones (2 
rural and 7 urban). State and local governments jointly nominated distressed areas and proposed 
strategic plans aimed at economic and social revitalization. Rural empowerment zones were 
designated by the Secretary of the Department of Agriculture, while urban empowerment zones 
were designated by the Secretary of the Department of Housing and  Urban Development. The tax 
provisions for empowerment zones are found in sections 1391 through 1397D of the Internal 
Revenue Code.  
Qualified businesses located in empowerment zones are eligible for the following federal tax 
incentives: (i) an employment t ax credit for 20 % of the first $15,000 of qualifying wages paid to 
employees who live and work in the empowerment zone; (ii) an additional $35,000 per year of 
expensing, instead of depreciation, of capital investments by small businesses; and (iii) a new 
category of tax -exempt private activity bonds. In addition, taxpayers may elect to defer capital gains 
from certain sales and re -investments in qualified empowerment zone assets.  
4. Form 
Income tax concession.  G/SCM/N/343/USA  
 
- 55 - 
 
5. To whom and how assistance is provided  
The employment tax credit and an additional $35,000 per year of expensing are provided when the 
recipient business completes its tax return. No registration is needed to qualify for the tax incentives. 
The new category of tax -exempt private activity bonds requires a local initiation and state offering 
of the bonds. The subsidy is reflected in the lower interest rate charged on the bonds because 
interest income on them is excluded from federal taxable income. The capital gains incentives are 
provided to inve stors in qualified zone assets by reducing the amount of capital income subject to 
tax. 
To qualify for the employment credit, substantially all of the employee's services must be provided 
in the zone. The $35,000 of additional expensing is targeted to assi st 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 criteria, such as having at least 
35% of employees who reside  in the zone. Businesses located in empowerment zones are eligible 
for the new category of tax -exempt bonds. Up to $230  million of such bonds may be issued in large 
urban empowerment zones over the duration of the designation, in rural zones up to $60  million in 
such bonds may be issued.  
6. Amount  
The revenue loss was $1 10 million in fiscal year 201 7 and $1 10 million in fiscal year 201 8. 
7. Duration  
Tax incentives have been available since the first zones were designated on 21  December 1994. 
Empowerment zon e tax benefits expired on 31 December 201 7. 
8. Trade Effects  
It is not possible to estimate what, if any, trade effects may result from the use of this provision.  
9.2   New Markets Tax Credit  
1. Period covered by the notification  
The period covered is fiscal  years 20 17 and 20 18. 
2. Policy objective and/or purpose  
To encourage capital investment in businesses located in economically distressed areas.  
3. Background and authority  
The Community Renewal Tax Relief Act of 2000 created the new markets tax credit under 
section  45D of the Internal Revenue Code.  
4. Form 
Income tax concession.  
5. To whom and how assistance is provided  
A tax credit is applied to taxpayers who make an equity investment in a Community Development 
Entity (CDE). The credit amount is equal to 5 % of the investment for each of the first  three  years 
and 6 % for each of the following 4  years. A CDE is any domestic firm whose primary mission is to 
serve or provide investment capital for low -income communities or individuals. A fixed amount of 
equity inv estment is eligible each year for the credits, which is apportioned to CDEs through a 
competitive application process. The total amount of equity investment eligible for the credit is $3.5 
billion  in 2015 and $3.5 billion  in 2016.  G/SCM/N/343/USA  
 
- 56 - 
 
6. Amount  
The revenue los s was $1 .460 million in fiscal year 201 7 and $1 .410 million in fiscal year 201 8. 
7. Duration  
This credit first became effective in 2001, and credit allocations to qualified CDEs will be made 
through 20 24. 
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/343/USA  
 
- 57 - ATTACHMENT 1  
SUB-FEDERAL 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 25,000) 
must create at least 25 new jobs.  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.  Sunsets 
12/31/2020  
Alabama  Alabama Jobs 
Act: Jobs Credit  Alabama 
Department of 
Commerce  Cash Refund  Eligible companies include those with a qua lifying 
business activity (Code of Alabama § 40 -18-372) 
that create at least 50 new jobs; companies in 
targeted counties (population less than 25,000) 
must create at least 25 new jobs.  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 counties can receive up to 4% cash rebate. 
Companies employing at least 12% veterans in their eligible 
workforce can receive up to an addition al 0.5% cash rebate 
on the wages of the veterans.  Sunsets 
12/31/2020  
Alabama  Appalachian 
Regional 
Commission 
Grant  Alabama 
Department of 
Economic and 
Community 
Affairs  Grant  Eligible regions are ARC regions consisting of 37 
counties in North Alabama in a line just north of 
Montgomery. Eligible entities are new or expanding 
businesses including manufacturing and 
warehousing.  Amounts are $200,000 maximum or 50 % of total project 
cost spent on serving more than one industry.   Ongoing  
Alabama  Brownfield 
Develo pment 
Tax Abatements  Alabama 
Department of 
Revenue 
(ADOR)  Tax 
exemptions  The property must be in the Alabama Department of 
Environmental Management 's voluntary clean -up 
program to qualify for brownfield abatements.   For a new company there is no threshold or limiting 
investment amount for a new brownfield abatement project. 
The total amount of the capital investment by a company 
that is locating in Alabama is eligible for the tax 
abatements.  
 
The additional capital investment by a company that is 
expanding their current facilities on a brownfield 
development property must equal the lesser of: 30 % of the 
original cost of the property as remediated, or $2,000,000.  
 Ongoing  
Alabama  Business and 
Industry 
Guaranteed 
Loans  Rural 
Economic and 
Community 
Development  
(REDC)  Loan This program provides indirect financing/loans to 
commercial or other authorized lenders in any area 
other than an incorporated city or town with greater 
than 50,000 population and urbanized area 
contiguous and adjacent to such city or town.  
Priority given to towns or cities of 25,000 population 
or less.  The loan guarantee amounts are: 80 % for loans of $5 
million  or less 70 % for loans between $5 million  and $10 
million. 60 % for loans exceeding $10 million, up to $25 
million  maximum. See link for further details:  
https://www.rd.usda.gov/programs -services/business -
industry -loan-guarantees/al - Adam . Ongoing  
Alabama  Certified Capital 
Companies 
(CAPCO)  Alabama 
Development 
of Commerce 
Department  Loan Small technology and/or manufacturing businesses 
are eligible.  $200 million  is allocated among 12 CAPCO funds; each 
CAPCO fund may loan up to 15% of its allocation to a single 
project and mu ltiple CAPCOs may invest in the same single 
project.  Ongoing   G/SCM/N/343/USA  
 
- 58 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 increas ed production 
of coal over the previous years ' production of coal.  Ongoing  
Alabama  Community 
Facility Loan and 
Grant Program  Rural 
Economic and 
Community 
Development 
(REDC)  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, Pickens, 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 locating 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 payroll 
paid to residents of Alabama. The annual cap f or 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/343/USA  
 
- 59 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Alabama  Intermediary 
Relending 
Program  Rural 
Economic and 
Community 
Development 
(REDC)  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 Agricult ure & Industries 
serves as the intermediary and is the conduit for 
these revolving loan funds.  Priority scoring is given 
to applications located in areas of high 
unemployment, areas experiencing trauma, and 
areas where the population has declined.  All terr itory 
of a state that is not within the outer boundary of 
any city having a population of 25,000 or more, 
according to the latest decennial census.  Loans to intermediaries are scheduled for repayment over 
a period of up to 30 years with an interest rate of  one% 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 maximu m of $125,000.  Ongoing  
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, 6 11512; 561422, or data processing 
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 "majo r addition" provided the project meets 
an additional 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 requirement that is established locally usually falls 
between 5 % and 25 %. The interest rate is normally below 
prime and can be fixed or variable.  Program requir es 
conventional lender participation.  Ongoing   G/SCM/N/343/USA  
 
- 60 - 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 th e program.  Interested 
parties must obtain loans from commercial lending 
institutions and submit repayment data to ADECA for 
interest payment assistance. Interest rates on loans should 
be no greater than 2% above the prime rate. With an initial 
emphasis on wood waste, the program now also focuses on 
switch grass and municipal solid waste (MSW). A pilot 
project to assess the feasibility of co -firing switch grass with 
coal in electricity production has been completed resulting 
in a switch grass to coal mix rat io of up to 10%.  Ongoing  
Alabama  Rural Business 
Enterprise 
Grants  Rural 
Economic and 
Community 
Development 
(REDC)  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 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 
(REDC)  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 experienci ng 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.  Ongoi ng 
Alabama  Sales & Use Tax 
Exemption  Alabama 
Department of 
Revenue  Fuel Tax 
Exemption/Re
fund 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   G/SCM/N/343/USA  
 
- 61 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 
descr ibed 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, 48 699, 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 unde r 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 industrial 
development property, or $2 million.  Industrial projects may be exempted from non -educational 
sales and use taxes on project -related expenditures for 
construction materials, furniture and fixtures, and 
equipment.  Approval is granted  locally.  Information on 
specific amounts is not available.  Ongoing  
Alabama  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  
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   G/SCM/N/343/USA  
 
- 62 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Alaska  Alternative 
Energy 
Conservation 
Loan Fund  Alaska 
Department of 
Commerce, 
Community, 
and Economic 
Development  Loans  Eligibility Requirements:  
1) Loan must be for the purchase, construction, and 
installation of alternative energy systems or energy 
conservation improvement in commercial buildings.  
2) Must b e an Alaskan resident for the 12 months 
preceding the date of application.  
3) Loans may not be made to pay costs that were 
incurred more than six months before receipt of loan 
application.  
4) Loans must result in alternative energy 
production or energy con servation.  
5) Applicant(s) may not have any child support 
arrearage.  1) Maximum loan amount is $50,000.00. Loan requests 
over $30,000 require a letter of denial from a financial 
institution, stating the reason(s) for denial, or confirmation 
that a loan fro m a financial institution is contingent on the 
applicant receiving a loan from the fund.  
 
2) Maximum loan term is 20 years.  
 
3) Interest rate will be fixed at the time of loan approval.  
 
4) All loans must be adequately secured, include a lien on 
real property, and the improvements financed.  Ongoing  
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.  
 4) 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 applicant 
receiving a loan from the fund. Maximum loan term is 15 
years. 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 
Developm ent Loans  Eligibility Requirements:  
 
1) 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 months before receipt of loan 
application.  
 6) Applicant(s) may not have any child support 
arrearage.  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. 
Maximum loan term is 20 years. Payments may be deferred 
for up to the first six years of the loan. Interest 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.  The amount appropriated for 2016 was 
$500,000.  Ongoing   G/SCM/N/343/USA  
 
- 63 - 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 
residents 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 Fu el 
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 cr edit 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 und er 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 Expenditure Credit 
was reduced from 20% to 10%.  The duration 
of this tax 
credit is until 
12/31 /2017 
for Cook Inlet, 
and ongoing 
for others.  
Alaska  Small Producer 
Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  Qualifying companies  The benefit is a non -transferable, non -refundable 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 m ore 
than 50,000 BTU equivalent barrels per day. The credit then 
phases to zero for producers with 100,000 or more BTU 
equivalent barrels per day.  The duration is 
until 
12/31/2015 or 
nine years 
after first 
production.  
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 and gas exploration credits under AS 
43.20.043. The credit is 20% of qualified well lease 
expenditures and can be taken in conjunction with the 
Qualified Capital Expenditure Credit.  The duration is 
until 
12/31/2017 
for Cook Inlet, 
and on going 
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 cost s 
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 un it and pre -approved new targets.  The duration 
was until 
6/30/2016 for 
North Slope 
and Cook Inlet  
and is until 
12/31/2021 
for Other 
Areas.   G/SCM/N/343/USA  
 
- 64 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Alaska  Tanana Chiefs 
Conference 
Center (TCC) 
Business 
Development 
Center  Alaska 
Minority 
Business 
Development 
Center,  
Tanana Chiefs 
Conference 
Center  Financing  Eligible recipients include sole proprietorships, 
partnerships, corporations, cooperatives. In 
addition, any Alaska Native Claims Settlement Act 
(ANCSA) corporation or Alaska Native Tribe locating 
a business in a rural area is eligible. The applicant 
must demonstrate that other financing is not 
available.  Each applicant will normally be required to 
provide in the form on new equity a minimum of 
25% of the total cost of the project. Collateral will 
be obtained from the client in order to secure the 
loan. Adequate insurance will also be required.  The amounts of direct loans range from $1,000 to $30,000.  
The loan term is 1 to 15 years, depending on the project. 
No repayment penalty. The interest rate is 10 % above the 
prime rate. A loan commitment fee of 1 % will be assessed 
on the principal amount of each loan.  Ongoing  
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 Slope 
and Cook Inlet  
and is until 
12/31/2021 
for Other 
Areas.  
Alaska  Community 
Development 
Quota Credit  Department of 
Revenue 
(DOR), Tax 
Division  Tax credit  Qualifying corporations  The benefit is a non -transferable credit for contributions to 
an Alaska non -profit corporation that is dedicated to 
fisheries industry -related expenditure s. The credit is 
available only for fishery resources harvested under a 
community development quota (CDQ). The credit is 100% 
of the contribution amount up to a maximum of 45.45% of 
tax liability on fishery resources harvested under a CDQ.  31/12/2020  
Alaska Reduced Fishery 
Resource 
Landing Tax 
Rate for 
Developing 
Fisheries  Department of 
Revenue 
(DOR), Tax 
Division  Reduced tax 
rate 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 deduction  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 for if taxable income is $40,000 or less. 
Taxpayers with taxable income of more than $40,000 pay a 
tax rate of 3% on the first $40,000 of their income.  Ongoing  
Alaska  Non-Profit Power 
Association 
Exemption  Department of 
Revenue 
(DOR), Tax 
Division  Tax 
exemption  Non-profit power associations or corporations  Fuel used by non -profit power associations or corporations 
for generating electric energy for resale is exempt from the 
motor fuel tax.  Ongoing   G/SCM/N/343/USA  
 
- 65 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 i ncurred 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, 90% of costs for 
the second well up to $22.5 million, and 80% of  costs for 
the third well up to $20 million. If the exploration well is 
brought into production, the operator repays 50% of the 
credit over ten-years following production start -up. 30/06/2016  
Alaska  Native Plant  
Commercial iz-
ation 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  
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  Exploration 
Incentive Credits  Department of 
Revenue, Tax 
Division  Tax credits  The program provides tax credits for exploration 
wells located certain distances from known oil and 
gas resources and for seismic survey acquisitions 
outside the unit.  The amounts vary.  Ongoing  
Alaska  Exclusion of 
intangible 
drilling expenses 
and exploration 
expenses  Department of 
Revenue 
(DOR), Tax 
Division  Certain 
exclusions 
from property 
taxes  Qualifying companies  The value of intangible drilling expenses and exploration 
expenses are not subject to property tax.  Ongoing  
Alaska  Alaska Capstone 
Avionics 
Revolving Loan 
Program  Department of 
Commerce, 
Community, 
and Economic 
Development 
and Division of 
Economic 
Development -
Investments 
Section (DED)  Loans  Recipients are purchasers of eligible 
capstone/NextGen avionics equipment.  The general 
requirements are that the aircraft be owned by the 
applicant, fly 51% in Alaska , install ADS -B data link.  
This includes financing for all forms of aircraft.  The interest rate is fixed at 4.0%.  The maximum loan term 
is 10-years.  The maximum loan amount is 80% of the total 
project cost.  The borrower is responsible to pay all direct 
costs incurred in processing the loan application.  Ongoing   G/SCM/N/343/USA  
 
- 66 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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, and 
metallurgical work.  The benefit is a non -transferable credit for eligible costs of 
non-petrol eum 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 herrin g. 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  
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). The credit is $5 per taxable barrel and cannot 
be transferred, carried forward, or used to redu ce the 
producer's tax liability to less than zero (however, it can be 
used to reduce the producer's tax liability to less than the 
minimum tax established under AS 43.55.011(f)).  Ongoing  
Arizona  Arizona Fast 
Grant Program  Arizona 
Commerce 
Authority  Grants  Recipients include technology businesses (including 
those within the aerospace, renewable energy, 
bioscience, advanced material and advanced 
manufacturing industries) with fewer than 30 
employees and gross revenues of $2 million  or less.  The amounts  are between $5,000 and $7,500 in support of 
professional consulting services that evaluate the 
commercialization of the grantee's business and/or 
innovation.  Ongoing  
Arizona  Arizona 
Innovation 
Challenge  Arizona 
Commerce 
Authority  Grants  Recipients includ e 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 benefits  Recipients are certified businesses primarily 
engaged in harvesting, initial processing or 
transporting of qualifying forest products that create 
qualifying jobs.  The prog ram provides non -refundable income tax credits of 
up to $3,000 for each qualifying job created. Other 
incentives under the program include (i) use tax reductions 
and exemptions, (ii) property tax reductions, and (iii) 
transaction privilege tax exemptions.  Ongoing  
Arizona  Foreign Trade 
Zones  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   G/SCM/N/343/USA  
 
- 67 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Arizona  Military Reuse 
Zone Program  Arizona 
Commerce 
Authority  Tax credit 
and other tax 
benefits  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 
reductions and (ii) transaction privilege tax exemptions.  Ongoing  
Arizona  Sale of 
Machinery or 
Equipment Used 
in Mining and in 
Drilling for or 
Extracting Oil or 
Gas from the 
Earth  Arizona 
Department of 
Revenue  Corporate 
income tax 
deduction  Recipients include the oil, gas and mining sectors.  The program provides an income tax deduction in varying 
amounts.  Ongoing  
Arizona  Machinery, 
Equipment or 
Transmission 
Lines Used 
Directly in 
Producing or 
Transmitting 
Electrical Power  Arizona 
Department of 
Revenue  Sales tax 
refunds and 
exemptions  Eligible industries are those that use machinery, 
equipment or transmission lines used directly in 
producing or tr ansmitting 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 qualified small 
business and may not invest more than $250,000 
annually in all qualified small businesses. This 
program provides non -refundable 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.  Non-refundable tax credits equal to 30% of the investment 
in any other qualified small business.  Such credits are 
claimed in equal increments over a 3 -year period.  Unused 
credits  in any tax year can be carried forward for up to 
3 years.  Ongoing  
Arizona  Research and 
Development 
(R&D) Tax 
Credit Program  Arizona  
Commerce 
Authority & 
Arizona 
Department of 
Revenue  Tax credit  Refundable tax credits administered by the ACA are 
limited t o corporate taxpayers employing fewer than 
150 full -time employees. Non -refundable 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 non -refundable R&D credit over 
the credit recipient's annual income tax liability. ADOR 
administered non -refundable R&D tax credits equal to 24% 
of the first $2.5 million  of qualifying R&D expenses plus 
15% of the qualifying  R&D expenses in excess of $2.5 
million.  In respect to research conducted at a public Arizona 
university, the ADOR also provides for a tax credit equal to 
as much as 34% of qualifying R&D expenses.  Unused non-
refundable  tax credits generally may be carried forward for 
up to 15 years.  Ongoing   G/SCM/N/343/USA  
 
- 68 - 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 biomass. 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  Renewable 
Energy Tax 
Incentive 
Program Arizona 
Commerce 
Authority  Property 
Reclassificatio
n Manufacturing facilities or headquarters facilities for 
businesses primarily engaged in manufacturing 
renewable energy equipment . Based on the underlying property value - property 
reclassified for up to 72% tax savings.  Ongoing  
Arizona  Commercial and 
Industrial Solar 
Tax Credit  Arizona 
Commerce 
Authority  Tax Credit  This program provides an income tax credit for 
businesses installing solar energy devices at Arizona 
facilities.  The tax credit is equal to 10% of the installed cost of the 
solar energy device, up to $25,000 in credits for one 
building in a single tax year and $50,000 in total credits per 
taxpayer per tax year.  Ongoing  
Arizona  Defense 
Restructuring 
Program  Arizona 
Department of 
Commerce  Tax 
credits/Incent
ives    Recipients include defense contractors 
(manufacturers, assemblers or fabricators).  This program provides a credit allowed against corporate 
income taxes for up to 40 % of the real and personal 
property taxes paid based on jobs retained and created, and 
corporate and individual income tax credits for increases in 
net employment above an established baseline.  The credit 
is a dollar amount allowed  for each new employee equalling  
$7,500 over five years; and depreciation or amortization 
costs of capital investments may be subtracted from 
Arizona gross income equal to one -half of the time period 
allowed under the U.S. Internal Revenue Code.  Ongoing  
Arizona  Enterprise Zone 
Program  Arizona 
Department of 
Commerce  Tax credit  Benefits apply to businesses located in 
disadvantaged areas designated as state enterprise 
zones creating new full -time jobs that pay at least a 
designated "county wage" and provide h ealth 
insurance coverage for which the company pays at 
least 50 %. Thirty -five% of the jobs for which the tax 
credits are claimed must be filled by zone residents.  This program provides an income tax credit for net 
increases in qualified employment position s. These credits 
may be up to $3,000 per qualified employment position 
over three years.  In addition, qualified manufacturing 
businesses locating or expanding within these zones can 
apply for a class six property tax classification (5 % of full -
cash value) for a period of 5 years.  Ongoing  
Arizona  Solar Liquid  Fuel 
Tax Credit  Arizona 
Department of 
Revenue  Tax credit  Recipients are taxpayers involved in increased 
research and development activities with regard to 
solar liquid fuel.  For taxable years beginning  from and after December 31, 
2010 through December 31, 2021, a credit is allowed for 
increased research and development activity related to 
solar liquid fuel.  The amounts vary.  Ongoing  
Arizona  Lucid Motors  Arizona 
Commerce 
Authority  Tax 
incentives 
and gr ants Lucid Motors  This program will provide up to $5 million  in grants; $40 
million  in tax credits and $1.5 million  in job training grants.  Ongoing  
Arkansas  Research & 
Development  Arkansas 
Economic 
Development 
Commission 
(15-4-2708)  Tax credit  Recipients include businesses that contract with 
Arkansas universities for research and development; 
existing, mature firms conducting in -house 
research; and new "targeted" businesses engaged in 
research and development.  The amount of income tax credits earned ranges  from 20% -
33% of eligible research and development expenditures 
depending upon program.  Ongoing   G/SCM/N/343/USA  
 
- 69 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Arkansas  Targeted 
Business 
Incentives  Arkansas 
Economic 
Development 
Commission 
(Consolidated 
Incentive Act 
of 2003, 15 -4-
2701, et  seq.) Tax credits 
and refunds  Recipients are "targeted businesses" that have been 
operating in Arkansas less than 5 years; have an 
equity investment of $250,000; pay wages that are 
at least 150% of the lesser of the county or state 
average wage; have cumulative  annual payrolls 
between $100,000 and $1 million; and are classified 
within one of the following six sectors: advanced 
materials and manufacturing systems; agriculture, 
food and environmental sciences; biotechnology, 
bioengineering and life sciences; infor mation 
technology; transportation logistics; and bio -based 
products.  Eligible companies may receive up to three incentives under 
this program: (a) refund of state and local sales and use 
taxes paid on building materials and machinery and 
equipment associat ed with the project; (b) 10% state 
income tax credit for 5 years based on new payroll, not to 
exceed $100,000 annually; (c) 33% state income tax credit 
based upon eligible research expenditures, not to exceed 
$50,000 annually.  Ongoing  
Arkansas  Digital Product 
and Motion 
Picture Industry 
Development 
Act Arkansas 
Economic 
Development 
Commission 
(15-4-2001, 
et seq.) Cash rebates 
based upon 
production 
and payroll 
expenditures  Recipients are eligible production companies 
expending at least $50,000 within a six-month 
period in connection with the production of at least 
one state -certified production or post -production 
project.  Companies may receive two incentives under this program: 
(a) a production rebate equa lling 15% of qualified Arkansas 
production/post -production expenditures and (b) payroll 
rebate equa lling 10% of payroll of Arkansas residents 
engaged in eligible productions.  Ongoing  
Arkansas  Arkansas 
Alternative Fuels 
Development 
Program  Arkansas 
Agriculture 
Department, 
Arkansas 
Alternative 
Fuels 
Development 
Act, Arkansas 
Code § 15 -13-
102, as 
amended by 
Act 977 of 
2009 Grants  Recipients are alternative fuels producers, feedstock 
processors and distributors. Grants are to assist in 
the construction, modification, alteration, or 
retrofitting of feeds tock processing facilities in 
Arkansas.  The program provides grants not in excess of $3 million  or 
50% of the project cost, whichever is less to a feedstock 
processor in any fiscal year.  Distribution grants not in 
excess of $300,000 or 50% of the project c ost, whichever 
is less to any alternative fuel distributor per year.  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 cost of 
installation of such equipment by outside 
contractors. Su ch equipment must be used in the 
collection, separation, processing, modification, 
conversion, treatment or manufacturing of products 
containing at least 50% recovered materials of 
which at least 10% is post -consumer waste.  The amount of the tax credit equ als 30% of the cost of 
eligible equipment and installation costs.  Ongoing  
Arkansas  Small Business 
Loan Program  Arkansas 
Economic 
Development 
Commission 
(AEDC)  Loans  Loans are provided for businesses employing less 
than 50 employees and having less than $1  million  
gross annual sales. Preference is given to loans in 
high unemployment areas.  This program provides financing amounts between $2,500 
and $40,000, not to exceed 50% of total loan amount.  Ongoing  
Arkansas  Tax Increment 
Financing  Act 1197 of 
2001, 14-68-
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   G/SCM/N/343/USA  
 
- 70 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Arkansas  Advantage 
Arkansas  Arkansas 
Economic 
Development 
Commission 
(Consolidated 
Incentive Act 
of 2003, 15 -4-
2701, et seq .) Tax credit  Recipients include eligible businesses paying at least 
the minimum lowest county wage ($11.05 for 2013) 
and include manufacturers; distribution centers; 
office sector businesses; commercial, physical or 
biological research; and, corporate headquarters.  This program provides income tax credits based upon a  
percentage  of the payroll for new permanent employees. 
Minimum payroll thresholds and benefits are depend ent on 
the tier in which the company locates or expands; Tier 1 - 
$125,000 minimum payroll - 1% benefit; Tier 2 - $100,000 
minimum payroll - 2% benefit; Tier 3 - $75,000 minimum 
payroll - 3% benefit; Tier 4 - $50,000 minimum payroll - 
4% benefit.  Maximum c redit is 50 % of income tax liability 
each year. Credit accrues for 5 years.  Ongoing  
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 payroll, include: 
manufacturers; distribution centers; office sector 
businesses; commercial, physical or biological 
research; and, corporate headquarters.  Incentiv es are based upon a  percentage  of payroll of new 
permanent employees. Minimum payroll thresholds and 
benefits are dependent on the tier in which the company 
locates or expands:  Tier 1 - 3.9%; Tier 2 - 4.25%; Tier 3 - 
4.5%; Tier 4 - 5%. Term of the agreemen t 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 deter mined 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 year s. Ongoing  
Arkansas  Targeted 
Business 
Incentives  Arkansas 
Economic 
Development 
Commission 
(AEDC) 
(Consolidated 
Incentive Act 
of 2003, 15 -4-
2706 (e), 
2708 (c) and 
2709))  Tax credits 
and refunds  Targeted Businesses are businesses that have been 
operating in  Arkansas less than 5 years; have an 
equity investment of at least $250,000; pay wages 
that are at least 150% of the lesser of the county or 
state average wage; have cumulative annual 
payrolls between $100,000 and $1 million; and are 
classified within 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.  Eligible co mpanies may receive up to three incentives under 
this program: (a) refund of state and local sales and use 
taxes paid on building materials and machinery and 
equipment associated with the project; (b) 10% state 
income tax credit for 5 years based on new pa yroll, not to 
exceed $100,000 annually; (c) 33% state income tax credit 
based upon eligible research expenditures, not to exceed 
$50,000 annually.  Ongoing   G/SCM/N/343/USA  
 
- 71 - 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 th e form of equity investments from 
capital investment funds that target early -stage 
businesses and start -up businesses if the business 
pays 150% of the lesser of state or county average 
wage and meets other criteria specified by the code.  This program provi des transferrable 33.33% income tax 
credits based upon qualified investment amounts.  Credits 
cannot offset more than 50% of income tax liability 
annually.  Ongoing  
Arkansas  Wind Energy 
Income Tax 
Exemption  Arkansas 
Department of 
Finance and 
Administration  Tax 
exemption  Recipients must be a manufacturer of wind energy 
equipment and/or components.  This program provides exemptions up to 25 years.  Ongoing  
Arkansas  Arkansas 
Alternative Fuels 
Development 
Program  Arkansas 
Agriculture 
Department, 
Arkansas 
Alternative 
Fuels 
Development 
Act, Arkansas 
Code § 15 -13-
102, as 
amended by 
Act 977 of 
2009 Grant  Recipients include alternative fuels producers, 
feedstock processors and distributors. Grants are to 
assist in the construction, modification, alteration, or 
retrofitting of feedstock processing facilities in 
Arkansas.  Grants to feedstock processors do not exceed $3 million  or 
50% of the 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.  Ongoing  
Arkansas  Risk and 
Venture Capital 
Investment 
Programs  Various capital 
programs of 
the Arkansas 
Development 
Finance 
Authority  Venture/risk 
capital  Recipients include technology -based enterprises 
(see targeted businesses listed in Targeted Ark Plus 
program) that are in the early stages of 
development and are not yet able to attract 
adequate private sources of traditional financing or 
venture or investor -backed capital for their growth 
and development. A portion of this fund will be used 
to validate early state technology before other 
investments can be made.  The Capital Access 
Program provides working capital loans to a variety 
of industries including agriculture, manufacturing, 
wholesale/retail, construction, se rvice, etc.  Amounts vary depending upon the funds/purpose. For 
example, there is a limit of $100,000 for technology 
validation funds, and a limit of $750,000 for enterprise 
development.  Ongoing   G/SCM/N/343/USA  
 
- 72 - 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  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 development proj ects. 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.  Ongo ing 
Arkansas  Biotechnology 
Incentives and 
Credits  Arkansas 
Department of 
Finance and 
Administration  Tax credits  Tax credits are available for the development of 
biochemistry, molecular biology, genetics, and 
bioengineering to meet the needs of agriculture, 
forestry, environmental industries, modern medicine 
and pharmaceuticals.  The tax credits are equal to: 5% of the construction, 
expansion, improvement, renovation or purchase of a 
biotechnology facility; 30% of the cost for training 
employees; and, 20% of the amount of costs for qualified 
research.  Ongoing  
Arkansas  Coal Mining Tax 
Credit  Arkansas 
Department of 
Finance and 
Administration  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 t he Tax Credits/Special Refunds Section.  Ongoing  
Arkansas  State General 
Obligation Bond 
Financing 
(Amendment 82, 
Arkansas 
Constitution)  Arkansas 
Economic 
Development 
Commission. 
Projects also 
involve the 
Arkansas 
Governor's 
Office, the 
Department of 
Financ e 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, that 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  
California  New Hire Tax 
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 2015 is 
$693,323.  Ongoing   G/SCM/N/343/USA  
 
- 73 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 pr operty, equipment, working capital, or 
refinancing of onerous debts.  Each eligible business or local government agency may 
borrow up to 50 % of the cost of any project up to a 
maximum of $1 million.  In 2015 -2016, the amount of loans 
awarded was approximately $6,833,000.  Ongoing  
California  Community 
Development 
Block Grant 
Program  Housing and 
Community 
Development 
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 (HUD) Community 
Development Block Grant (CDBG) program.  This program provides grants of up to $500,000.  The total 
amount of grants awar ded in 2016 was approximately 
$3,030,000.  Ongoing  
California  STAR Program; 
Film California 
First California Film 
Commission  Sale tax 
exemption; 
free/nominal 
fee for use of 
surplus state -
owned 
assets; 
reimburseme
nts for filming 
on public 
property  Recipients are purchasers or lessors of film 
equipment.  This program provides a five % sale tax exemption for 
purchasers/lessors of film equipment; use of unused state 
properties for free or nominal fee; and reimbursement of 
fees involving production on pub lic property up to 
$300,000.  Ongoing  
California  Film & TV Tax 
Credit 2.0  California Film 
Commission  Tax credit  Recipients include qualified film and TV production 
entities.  Films that are eligible for 20% tax credit: feature films ($1 
million  minimum budget); movies -of-the-week and 
miniseries; new television series; and TV pilots.  Films that 
are eligible for 25% tax credit include: independent projects 
and relocating TV series. Activities  that are eligible for a 5% 
credit "uplift" include: filming outs ide the Los Angeles 30 -
mile zone; music scoring and music track recording 
expenditures; and visual effects expenditures.  
Note:  The maximum credit a production can earn is 25%.  Ongoing  
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   G/SCM/N/343/USA  
 
- 74 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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  Franchise Tax 
Board  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, engineering and life sciences.  The sales tax on qualifying equipment is reduced from 7.5% 
to 3.3%.  Ongoing  
California  Sales and Use 
Tax Exclusion 
(STE) Program  California 
Alternative 
Energy and 
Advanced 
Transportation 
Financing 
Authority  Tax 
exemption  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 i s exempted 
but capped at $100 million  in exclusions in a calendar year.  Ongoing  
California  California 
Competes  Governor 's 
Office of 
Business and 
Economic 
Development  Tax Credit  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 durat ion of 
commitment to remain in this state  
• Overall economic 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 credi .t 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)  Department of 
Revenue  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 th e tax 
that does not have to be paid.  Ongoing   G/SCM/N/343/USA  
 
- 75 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Colorado  Enterprise Zone  Office of  
Economics  
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 
employees; pay for 50% or more of an employee's 
health insurance; conduct R&D activities in the zone; 
invest in  job training; invest in the rehabilitation of 
a building that is over 20 years old and vacant; or 
make a contribution to approved zone development 
projects in zones.  This program provides an investment credit of 3% for 
investments in equipment used exclus ively 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 
addition al $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 cred it of 25% (not to 
exceed $100,000) for private contributions to local zone 
administrators for enterprise zone development projects.  
Localities also have the option of refunding local property 
tax and/or sales and use tax on equipment and supplies.  Ongoing  
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 a nd 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, storag e, 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 depa rtment 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 
Investmen t Tax 
Credit  Office of 
Economic 
Development 
and 
International 
Trade  Tax credit  This program provides tax credits to investors who 
make equity investments in advanced industry start -
ups. 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 technol ogy 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 
businesses and the expansion of existing businesses 
that create jobs in the State by providing funds to 
invest in Colorado busi nesses.  Assistance provided is between $100,000 and 
$3,300,000.  The CAPCOs may consider requests for less 
than $100,000 on a case ‐by‐case basis.  Ongoing   G/SCM/N/343/USA  
 
- 76 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Colorado  Community 
Development 
Block Grant 
Program  Office of 
Economic 
Development  
& Int'l Trade  Loan/  
guarantees  Businesses in certain regions.  The amounts vary.  Ongoing  
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 Enter prise 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 
wage based on where the business is located.  The Job Growth Incentive Tax Cr edit (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  Small Business 
Express Program  Department of 
Economic and 
Community 
Development  Loans and 
matching 
grants  Small businesses with operations in Connecticut, 
registered to conduct business for not less than 
twelve months, in good standing with all state 
agencies, and employing not more than 100 
employees, are eligib le to apply. Priority funding is 
given to applications within Connecticut's economic 
base industries, which include precision 
manufacturing, business services, green and 
sustainable technology, bioscience, and information 
technology sectors.  Revolving loan  fund loans are: $10,000 -100,000.  Express 
job creation incentive program loans are: $10,000 -
300,000.  Matching grants are: $10,000 -100,000.  The total 
amount of loan/grant funding in fiscal year 2016 was 
$141,050,908.  Ongoing  
 
 
Connecticut  Apprenticeship 
Training Tax 
Credit in 
Manufacturing, 
Plastics, 
Plastics -Related, 
or Construction 
Trades  - 
§12-217g Connecticut 
Department of 
Labor  Tax credit  Recipients are companies in manufacturing trades 
(machinists, tool and die makers, machine tool 
repairers), plastics and plastic -related trades and 
construction trades.  Manufacturing and Plastics/Plastics -Related Trades: A firm 
may apply for a credit of up to $4800 per apprenticeship.  
The amount of the credit is limited to the lesser of 50 % of 
the actual wages p aid 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  
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 of the investment terms 
depends upon the risk assessme nt made by Connecticut 
Innovations' staff, and the needs of the business.  Ongoing   G/SCM/N/343/USA  
 
- 77 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 of 
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  
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 
manufacturing and certain service sector businesses 
as well as research and  development related to 
manufacturing and distribution of manufactured 
products. Eligible facilities include newly constructed 
facilities, older facilities idle for at least one year 
prior to being acquired through lease or purchase, 
and facilities that ar e 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 tax es 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  
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 aux iliary 
or operating unit thereof, as defined in the North 
American Industrial Classification System Manual, 
which has demonstrated to the satisfaction of the 
commissioner that it has the qualifications, including 
financial qualifications, necessary to carr y out a 
business development project.  The program funds 50 % of total project costs; up to 75 % 
for joint 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 said financial assistance are 
required by statute to maintain their operations in the state 
of a ten -year period. However, the state has the authority 
to set  any term it deems appropriate. Interest rates charged 
under the program are slightly below market rates. 
Maximum amount is capped at $10 million.  Ongoing   G/SCM/N/343/USA  
 
- 78 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 be applied against the portion of the 
corporation business tax allocable to a manufacturing 
facility located in a distressed municipality.  The credits are 
good for up to 10 years.  Ongoing  
Connecticut  Tax Credits for 
Manufacturers 
Located in 
Connecticut's 
Targeted 
Investment 
Communities  State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax credit  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 o f 
Connecticut's Targeted Investment Communities.  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 
bond 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 
Communit ies. 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 c apital 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 ove r 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, ur ban 
communities, or distressed areas.  The amounts vary.  Ongoing   G/SCM/N/343/USA  
 
- 79 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Connecticut  Qualified 
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 Development, and are designated a 
vacant or underutilized manufacturing plant, with an 
area of at least 500,000 square feet.  This program provides a 5 -year, 80 % abate ment of local 
property taxes and a 10 -year, 25 % (or 50 %) credit on the 
Connecticut Corporation 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 prov ides 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 % application fee.  Ongoing  
Connecticut  Digital 
Animation Tax 
Credit - §12-
217ll  Connecticut 
Commission  
on Culture and 
Tourism  Tax credit  The beneficiary is the animation industry.  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 th e 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 mor e, but less than $1 million, each taxpayer may be 
allowed a tax credit equal to 15% of the investment of the 
taxpayer. For state -certified projects costing $1 million  or 
more, each taxpayer may be allowed a tax credit equal to 
20% of the investment of the taxpayer. Credits are 
assignable (salable).  Ongoing  
Connecticut  Connecticut 
Brownfields & 
Information 
Technology 
Projects Tax 
Incremental 
Financing  Connecticut 
Brownfields 
Redevelopmen
t 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 Zone, 
have a minimum of $1,000,000 in estimated costs 
of construction, rehabilitation and/or machinery and 
equipment.  The amounts vary.  Ongoing   G/SCM/N/343/USA  
 
- 80 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Connecticut  Urban and 
Industrial Site 
Reinvestment  
Tax Credit  
§32-9t State of 
Connecticut 
Department of 
Economic and 
Community 
Development  Tax credit  Eligible applicants must be capable of an investment 
that will add significant new economic activity, 
increase employment in a new facility and generate 
significant additional tax revenues to the 
municipality and the state. If the investment is made 
by an investment fund, the fund must have an asset 
value of at least $60 million. If the investment is 
made by a taxpayer, the investment must be a 
minimum of $5 million.  Projects may receive a dollar for dollar corporate tax credit 
of up to 100 % of their investment up to a maximum of 
$100,000,000. Credit is disbursed over a ten -year period. 
Credits are assignable (salable).  Ongoing  
Connecticut  Direct Loans  Connecticut 
Development 
Authority  Loan Recipients are economic base businesses.  Loans are $250,000 to $5 million  with a term tailored to 
each transaction --up to 20 years.  Ongoing  
Connecticut  Industrial 
Revenue Bonds 
For 
Manufacturers  Connecticut 
Development 
Authority  Loan 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 
million.  Ongoing  
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 si te, 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  Line-Of-Credit 
To Term Loans  Connecticut 
Development 
Authority  Loan  Recipients are economic base businesses.  This program provides a one -year line -of-credit that 
converts to a fully amortizing term loan designed to assist 
Connecticut businesses expand.  Loans are $250,000 to $1 
million  with a term not to exceed seven years.  Ongoing  
Connecticut  Participating 
Loans  Connecticut 
Development 
Authority  Loan  Recipients are economic base businesses.  This program provides subordinated direct loan 
participators with private -sector lenders enabling them to 
meet their borrowers' financing requirements.  Participating 
loans are $250,000 to $5 million  with a term tailored to each 
transaction --up to 20 years.  Ongoing  
Connecticut  Guaranteed 
Loans  Connecticut 
Development 
Authority  Loan 
guarantee  Recipients are economic base businesses.  Guarantees can fully cover losses up to 40% of the principal 
balance.  Ongoing   G/SCM/N/343/USA  
 
- 81 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Connecticut  Manufacturing 
Facility Tax 
Credit  - §12-
217e  State of 
Connecticut 
Department of 
Economic And 
Community 
Development  Tax credit  Recipients are manufacturers with a tax liability 
against the tax imposed under Chapter 208 of the 
Connecticut General statutes (Corporate Busi ness 
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 wi th a tax liability 
against the tax imposed under Chapter 208 of the 
Connecticut General statutes (Corporate Business 
tax) and businesses engaged in biotechnology, 
pharmaceutical or photonics research, development, 
or production, with not more than 300 empl oyees, 
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 
certain employment criteria. Other areas include: 
Enterprise Zones, Targeted Investment Communities, 
Entertainment Districts, Quali fied Manufacturing Plants, 
Railroad Depot Zones, Contiguous Municipality Zones, 
Enterprise Corridor Zones, Defense Plant Zones and 
Manufacturing Plant Zones.  Ongoing  
Connecticut  Enterprise Zone 
Tax Credit for 
Qualifying 
Corporations 
§12-217v State of 
Connecticut 
Department of 
Economic And 
Community 
Development  Tax credit  Recipients are qualifying corporations established in 
an area designated for enterprise zone level benefits 
and that meet certain employment levels and have 
tax liability agai nst the tax imposed under Chapter 
208 of the Connecticut General statutes (Corporate 
Business tax).  Corporations may claim this credit for 10 years beginning 
with the first year following certification. 100% of the 
corporation's business tax liability can be claimed in years 
1 through 3 and 50% of the corporation's business tax 
liability for years 4 through 10.  Ongoing  
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. Busin esses making an 
R&D investment of $50 million  or less are entitled to a 1% 
tax credit; businesses making an R&D investment of more 
than $50 million  but not more than $100 million  are entitled 
to a credit of $500,000 + 2% over $50 million; businesses 
making  an R&D investment of more than $100 million  but 
not more than $200 million  are entitled to a credit of 
$1,500,000 + 4% over $100 million; and businesses 
making an R&D investment of more than $200 million  are 
entitled to a credit of $5,500,000 + 6% over $2 00 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 corpor ation's business tax liability in 
years 1 through 3 and 50% of the corporation 's business 
tax liability for years 4 through 10.  Ongoing   G/SCM/N/343/USA  
 
- 82 - 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.  Ongoing  
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 appli cation, 
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 
memoriali zes terms and conditions.  The amount varies on an individual project basis.  Ongoing  
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 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 credits of $400/new employee and 
$400/$100,000 investment.  Ongoing  
Delaware  Gross Receipt 
Tax Reduction s 
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  Neighbor -hood 
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 total tax credits available for 
the State 's fiscal year are $500,000.  Ongoing  
Delaware  Recycled  
Materials 
Collection and 
Distribution Tax 
Credit  Department of 
Finance  Tax credit  Taxpayers engaged in the business of collecting and 
distributing recycled materials are entitled to job and 
investment credits.  Targeted companies that meet the recycler def inition 
receive a tax credit up to $650 per employee and per 
$100,000 of investment.  Firms within targeted areas qualify 
for $900 for each new employee and $650 for each new 
$100,000 investment. During the ten -year life of credits, 
credits may not exceed 5 0% of the company's pre -credit 
tax liability in any one year.  Ongoing   G/SCM/N/343/USA  
 
- 83 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 until 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 pu rpose of fostering economic development; 
c) real property which has been approved as a 
Delaware Foreign Trade Zone; and d) 30 low income 
Census Tracts throughout the state.  Firms within targeted industries qualify for corporate 
income tax credits of $400 f or 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 an d 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 credits of $400/new employee and 
$400/$100,000 investment.  Ongoing  
Delaware  Public Utility Tax 
Rebates for 
Industrial Users  Department of 
Finance  Utility tax 
reduct ion/ 
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  
District of 
Colombia  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 pa id to DC on the qualified expenses.  Ongoing   G/SCM/N/343/USA  
 
- 84 - 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 
Opportunity Credits up to $2,400 for each employee from 
targeted demographic groups; Welfare to Work Credits up 
to $3,500 and $5,000 for the fi rst 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, Exclusio n 
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 
Transformatio
n 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 e mployee 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 in tangible property 
and services.  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  
Florida  Research and 
Developm ent 
Tax Credit  Florida 
Department 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 
existence 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 Recycling 
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 purchas e 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   G/SCM/N/343/USA  
 
- 85 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 w as 
approximately $17,608,623.  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 
under s. 41, IRC, and also meet the definition of a 
target industry business as defined in s. 288.106, 
F.S. These industries include clean technology, life 
sciences, information technology, 
aviation/aerospace, homeland security/defense, and 
financial/professional services.  The Florida research and development tax credit may not 
exceed 50 % of the Florida corpo rate income tax liability 
after all other credits have been applied in the order 
provided in s. 220.02(8), F.S. The combined total amount 
of tax credits which may be granted to all business 
enterprises during any calendar year is $9 million.  Ongoing  
Florida  Targeted Jobs 
Incentive Fund 
(TJIF) Program 
of Miami -Dade 
County  Miami -Dade 
County  Cash 
incentives  Recipients include select industries, such as 
advanced manufacturing, aviation/aerospace, clean 
energy, financial/professional services, homeland 
security/defense, information technology, life 
sciences, creative industries, global logistics. To be 
eligible, new or expanding companies relocating to 
Miami -Dade County must create at least 10 new jobs 
and make a capital investment of at least $3 million.  This program provides cash incentive awards for each new 
job created and additional incentives if located in an 
Enterprise Zone. Incentives will be paid over a six year time 
period.  The incentive award is based on the amount of 
capital investment made with bonuses for green 
construction and businesses locating in a designated priority 
area in the county . Ongoing  
Florida  Brownfield  
Redevelopment 
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.  Applicants receive tax refunds of up to $2,500 for each job 
created.  From 2014 -2015, the amount of tax refunds was 
approximately  $1,385,888.  Ongoing  
Florida  Rural Economic 
Development 
Catalyst Project  Office of 
Tourism, 
Trade and 
Economic 
Development  Various types 
of funding  Eligible projects are those within the three 
designated rural areas which have been affected by 
extraordina ry 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 
Commercializati
on 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 total led approximately $25,000.  Ongoing   G/SCM/N/343/USA  
 
- 86 - 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 designate d 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 % of the eligible 
capital costs generated by a qualifying project and no more 
than a specified  percentage  of the annual corporate income 
tax liability generated by the project, w hichever is lower. 
Those  percentages  are: One hundred %, for a project with a 
cumulative capital investment of at least $100 million; 
Seventy -five%, for a project with a cumulative capital 
investment of at least $50 million, but less than $100 
million; and Fifty%, for a project with a cumulative capital 
investment of at least $25 million  but less than $50 million.  Ongoing  
Florida  Enterprise Zone 
Jobs Tax Credit 
(Corporate 
Income Tax and 
Sales Use Tax)  Office of 
Tourism, 
Trade and 
Economic 
Development. 
Florida 
Department of 
Economic 
Opportunity 
administers 
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  
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 cumulative 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 less tha n 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; demo nstrate 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 bu siness maintains project employment and wage 
levels; 2) up to $2.5 million  may be refunded to a single 
defense contractor in any year; 3) up to $7.5 million  may 
be refunded to a single defense contractor in all years under 
the program.  The local community provides a match 
equalling  20% of the tax refund. If located in a Rural 
Economic Development 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 qu alify. Ongoing   G/SCM/N/343/USA  
 
- 87 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Florida  Quick Response 
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 t he 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 basis as per terms of the grant 
agreement.  The maximum grant term is 24 months.  From 
2013-2014, awards total led 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 servi ces, 
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 payin g 
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 range from $1,000 to $1,500 per 
qualified employee. A business may receive up to $500,000 
in tax credits during any one calendar year for its efforts in 
creating jobs.  Ongoing  
Florida  Sales and Use 
Tax Exemption 
on Machinery 
and Equipment  Florida 
Department of 
Revenue  Tax 
exemption  Recipients are those with manufacturing machinery 
and equipment bought or used for manufacturing, 
compounding, or producing items of tangible 
personal property.  New manufacturing operations are fully exempt. Expanding 
businesses pay sales or use tax of $50,000 for each 
calendar year of the expansion project before the 
exemption or refund is available.  Ongoing  
Florida  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 tec hnology 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 semicon ductor 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 def ense 
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 t echnology research and development 
facility are also exempt from 25% of the tax imposed.  Ongoing   G/SCM/N/343/USA  
 
- 88 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 contributing 
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  
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  Appalachian 
Region Business 
Development 
Revolving Loan 
Fund Georgia 
Department of 
Community 
Affairs  Loans  Recipients are private, for profit businesses in the 
Appalachian region.  This program provides low -cost loans equal to $200,000 per 
qualifying business, or 50 % of total project cost.  Ongoing  
Georgia  Enterprise Zone 
Program  Georgia 
Department of 
Community 
Affairs  Tax 
exemptio n 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 property being 100 % for 
5 years; 80 % for years 6 and 7 years; 60 % for year 8; 40 % 
for year 9; 20 % for year 10.  Ongoing   G/SCM/N/343/USA  
 
- 89 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Georgia  Headquarters 
Tax Credit  Georgia 
Department of 
Industry, 
Trade and 
Tourism  Tax credit  The following criteria must be met to be eligible: (i) 
New jobs created at a new headquarters must be 
full-time (as defined by the law and regulation) and 
must pay above the  average wage for Tier 1 
counties, at least 105 % of the average wage for Tier 
2 counties, at least 110 % of the average wage of 
Tier 3 counties, and at least 115 % of the average 
wage for Tier 4 counties; (ii) Within one year, a 
company must invest $1 millio n and create 100 jobs 
at a new headquarters facility; (iii) The company 
must elect not to take the job or investment tax 
credits.  The credit is equal to $2,500 annually per new full -time job 
or $5,000 if the average wage of the new full -time jobs is 
200% or more of the average wage of the county in which 
the new jobs are located.  The credits apply for five years 
beginning with the year in which jobs are placed in service. 
The credit may be taken against Georgia income tax liability 
and a company's withholdi ng taxes.  Credits may be carried 
forward for 10 years.  Ongoing  
Georgia  Investment Tax 
Credit  Georgia 
Department of 
Revenue  Tax credit  All manufacturing and telecommunications 
companies that have operated a facility or support 
facility in the state for at least 3 years and make a 
minimum $50,000 additional qualified investment 
per project/location are eligible to receive the tax 
credit.  Counties are ranked by unemployment rate, per capita 
income, and poverty level (same tiers as the Job Tax Credit 
program).  Companies expanding in Tier 1 counties are 
eligible to receive a 5 % credit that increases to 8 % for 
recycling, pollution control, and defense conversion 
activities.  Companies expanding in Tier 2 counties are 
eligible to receive a 3 % tax credit that increa ses 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  Job Creation Tax 
Credit  Georgia 
Department of 
Community 
Affairs  Tax credit  Industries eligible include manufacturing, 
warehousing and distribution, processing, tourism, 
and research and development industries. Counties 
are ranked and placed into tier levels according to 
their rate of unemployment, per capita income, and 
poverty level.  Job tax credits and job creation 
requirements are determined by the tier level of the 
county.  Tier 1 counties represent the state's least developed 
counties. Companies creating 5 or more new jobs in a Tier 
1 county may receive a $3,500 tax credit.  Companies 
creating 10 or more jobs in a Tier 2 county may receive a 
$2,500 tax credit.  Companies creating 15 or more new jobs 
in a Tier 3 county may receive a $1,250 tax credit.  
Companies creating 25 or more new jobs in a Tier 4 county 
(most developed) may receive a $750 tax credit.  Credit 
values can be taken for up to five years and carried forward 
for ten-years. Credits can be taken against 100% of tax 
liability in T ier 1 counties and applied to payroll withholding 
once all tax liability is exhausted (up to $3,500/job).  Credits 
can be taken against 100% of tax liability in Tier 2 counties 
and against 50% of tax liability in Tier 3 and 4 counties.  
Credits similar to th e credit available in Tier 1 counties are 
potentially available to companies in certain "less 
developed" census tracts in the metropolitan areas of the 
state.  Ongoing   G/SCM/N/343/USA  
 
- 90 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Georgia  Ports Activity 
Job Tax & 
Investment Tax 
Credit  Georgia 
Department of 
Revenue  Tax credit  Businesses must first be eligible to receive either the 
Jobs Tax Credit or the Investment Tax Credit.  To 
receive the Port Activity tax credit, businesses must 
increase their port traffic tonnage through Georgia 
ports by more than 10 %. Base year por t traffic must 
be at least 75 net tons, five containers, or 10 
twenty -foot equivalent units (TEU 's). If not, the  
percent age increase in port traffic will be calculated 
using 75 net tons, five containers, or 10 TEU 's as the 
base.  The tax credit amounts are as follows for all tiers:  
An additional job tax credit of $1,250 per job; or investment 
tax credit of 5%. Companies that create 400 or more new 
jobs, invest $20 million  or more in new and expanded 
facilities, and increase their port traffic by more than 20 % 
above their base year port traffic may take both job tax 
credits and investment tax credits.  Ongoing  
Georgia  Georgia 
Entertainment 
Industry 
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.  This program provides a tax credit of 20 % based on a 
minimum investm ent of $500,000 on qualified productions 
in Georgia.  An additional 10 % Georgia Entertainment 
Promotion (GEP) uplift can be earned by including an 
imbedded animated Georgia logo on approved projects.  
Sales and use tax exemptions for film, video, broadcast, 
and music productions.  Ongoing  
Georgia  Appalachian 
Regional 
Commission 
Area 
Development 
Funds  Georgia 
Department of 
Community 
Affairs  Grants  Recipients are projects which are beneficial to the 
37-county area of Appalachian Georgia.  This program provides infrastructure grants of $300,000 
and operational grants of $100,000 or less.  Ongoing  
Georgia  Sales Tax 
Exemption  Georgia  Tax 
exemption  Tax exemption under this program is provided for: 
manufacturing machinery and equipment that is 
integral and necessary to the manufacturing 
process; repair parts for manufacturing machinery & 
replacement parts; fuel (electricity, gas, etc.) used 
directly/i ndirectly in a manufacturing plant; raw 
materials that will become a component part of the 
item being manufactured for resale; industrial 
materials, coated upon or impregnated into the 
product at any stage of its processing, manufacture 
or conversion; mach inery & equipment used for the 
primary purpose of reducing or eliminating air and 
water pollution; the sale of water delivered through 
pipes and mains; certain material handling 
equipment.  The amount varies depending on cost of eligible equipment.  
(State sales tax rate is 4%.)  Ongoing   G/SCM/N/343/USA  
 
- 91 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Georgia  Strategic 
Industries Loan 
Fund OneGeorgia 
Authority  Loan Eligible applicants and recipients of funds awarded 
under this program include general -purpose local 
governments (municipalities and counties), local 
government authorities and joint or multi -county 
development authorities.  End-users are strategic 
industry companies, including but not limited to, 
aerospace, agribusiness, energy and environmental, 
healthcare, eldercare, life sciences, logistics and 
transportation, that are considering a relocation or 
expansion in Georgia.  Loans are not limited in amount. A recommended loan 
amount should be included in a letter of support from a 
state agency or organization whose statutory powers and 
duties include co mmunity and economic development or the 
enhancement of Georgia 's strategic industry sectors.  Final 
approval of loan amounts is at the discretion of the 
Authority. Loan amounts generally should not exceed 20% 
of the asset needs of the company 's Georgia loca tion. Terms 
for the loans will be determined during the underwriting 
process based upon the nature of the assets financed, the 
needs of the sub -recipient business and the risk associated 
with the project.  Ongoing  
Georgia  Life Sciences 
Facilities Fund  Georgia 
Department of 
Community 
Affairs / 
Georgia 
Department of 
Economic 
Development  Loan Eligible applicants for the program are local 
government development authorities, joint or multi -
county development authorities, and local 
governments, although progr am regulations allow 
funds to be loaned directly to eligible life sciences 
businesses.  There is no maximum loan amount, although generally the 
loan amount will not be more than 25% of the fixed -asset 
needs of the company 's Georgia location. Each project an d 
company will be subject to a financial analysis, business -
model review and scientific validation.  Ongoing  
Georgia  Mega Project 
Tax Credit  Georgia 
Department of 
Economic 
Development. 
Georgia's 
Business 
Expansion and 
Support Act 
(BEST)  Tax credit  Recipients are companies that employ at least 1,800 
net new employees and either invest a minimum of 
$450 million  or have an annual payroll of $150 
million  or more. Credits are first applied to state 
corporate income tax with excess credits eligible for 
use against payroll withholding. Credits may be 
carried forward for 10 years.  Recipients are eligible to receive a $5,250 per job per year 
credit the first 5 years of each new job's existence.  Ongoing  
Georgia  Entrepreneur 
and Small 
Business 
Development 
Loan Guarantee 
Program  OneGeorgia 
Authority  Loans and 
loan 
guarantees  Recipients are entrepreneurs, start -ups, and small 
businesses that are located in one of Georgia's 
eligible designated Entrepreneur and Small Business 
counties.  Loans range from $35,000 to $250,000 with competitive 
interest rates.  Ongoing  
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 Atlan ta. The tax abatement schedule for this program is as follows:  
Years 1 ‐5-100%  
Years 6 &7 -80% 
Years 8 -60% 
Years 9 -40% 
Years 10 -20% 
Year 11 -(after UEZ ends) 0%  Ongoing  
Georgia  Economic 
Development, 
Growth and 
Expansion 
(EDGE) Fund  OneGeorgia 
Authority  Grants and 
Loans  OneGeorgia recognizes those counties as directly 
eligible for OneGeorgia assistance that meet the 
definition of "a county that is located outside the 
boundaries of a metropolitan area with a population 
of 50,000 or less and with a poverty rate of 10% or 
greater."  EDGE Fund grants or loans are not limited in amount. 
Assistance amounts will be determined following 
consultation with the Georgia Department of Economic 
Development and the Georgia Department of Community 
Affairs and approved by t he Authority.  Ongoing   G/SCM/N/343/USA  
 
- 92 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Hawaii  Motion Picture 
Digital Media 
and Film 
Production 
Income Tax 
Credit  Department of 
Business, 
Economic 
Development 
and Tourism  
§235-17, HRS.  
Initially 
passed in 
2006 and 
amended in 
2013 and 
2017.  Refundable 
Tax credit  Each taxpayer subject to Hawaii's net income tax, 
who incurs qualified production costs in Hawaii while 
producing a motion picture or television film may 
claim a motion picture and film production income 
tax credit for the taxable year.  The amount of the credit  was initially 15% of the qualified 
production costs incurred in any county in the state with a 
population of over 700,000 (Oahu) and 20% in any county 
in the state with a population of less than 700,000 (Big 
Island, Kauai, Lanai, Maui and Molokai).  There was an $8 
million  cap per production. This tax credit is refundable. The 
Motion Picture, Digital Media, and Film Production Income 
Tax Credit (film credit) under Hawaii Revised Statutes 
(HRS) section 235 -17 was amended by Act 89, Session 
Laws of Hawaii 201 3 (Act 89); and amended by Act 143, 
Session Laws of Hawaii 2017 (Act 143). Act 89 increased 
the amount of the credit given from 15% -20% for qualified 
production costs incurred on the island of Oahu and from 
20%-25% for qualified production costs incurred o n any of 
the neighbor islands.  Act 89 also raised the per production 
credit cap from $8 million  to $15 million. Act 143 imposed 
a $35M overall spending ceiling and made 3rd party reviews 
by qualified HI CPA firms for all applicants of the credit 
program re gardless of amount spent.  Act 143 also requires 
that any production importing items from outside the state 
must first demonstrate that they have made best efforts to 
procure those products and services locally. Recent 
legislation passed in the 2019 Legisla tive Session increasing 
the overall spending cap from $35 million  to $50 million  and 
awaits the Governor's signature to become law.  Ongoing  
Hawaii  Enterprise Zone 
(EZ) Partnership 
Program  Department of 
Business, 
Economic 
Development 
and Tourism  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 tec hnology 
design and production; medical research, clinical 
trials, and telemedicine; for -profit training programs 
in international business management or 
environmental remediation; biotech research, 
development, production, or sales; repair or 
maintenance o f 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 an d 3 and then 
increase the average annual number of full -time 
employees by at least 15% annually in years 4 to 7. 
Qualified new businesses established in a zone after 
zone designation must increase their average 
number of full -time employees by at least 10%  by 
the first year and maintain that level through years 
2 through 7.  This program provides the following state tax benefits for 
up to seven consecutive years:  
--100% exemption from the General Excise Tax (GET) 
every year. (The GET exemption applies only to gross 
revenues from EZ -eligible business categories within an 
EZ.) Licensed contractors are also exempt from GET on 
construction done within an EZ for an EZ -qualified business.  
--An 80% reduction of state income tax the first year. (This 
reduction goes  down 10% each year for 6 more years.)  
--An additional income tax reduction equal to 80% of annual 
Unemployment Insurance premiums the first year. (This 
reduction goes down 10% each year for 6 more years.)  Ongoing   G/SCM/N/343/USA  
 
- 93 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Hawaii  Renewable Fuels 
Production Tax 
Credit (RFPTC)   §235-110.31, 
HRS 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  
Hawaii  Renewable 
Energy 
Technologies  
Income Tax 
Credit (RETITC)  Department of 
Taxation  
§235-12.5, 
HRS 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  
3. For all wind -powered energy systems: $500,000 per 
system for commercial property.  Ongoing  
Hawaii  Royalties Tax 
Exemption  Department of 
Taxation 
§235-7.3, 
HRS. Initially 
passed in 
1999 and 
amended in 
2000, 2001, 
and 2004.  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 f rom 
income tax.  Ongoing  
Hawaii  Stock Options 
Tax Exemption  Department of 
Taxation 
§235-9.5, 
HRS. Initially 
passed in 
1999 and 
amended in 
2000 and 
2001 Tax 
exemption  All income received from stock options from a 
qualified high technology business by an employee 
that would otherwise be taxed as ordinary income or 
as capital gains is exempt from income tax.  
"Qualified high technology business" refers to a 
business performing qualified research.  "Qualified 
research" means (1) the same as in section 41 (d) 
of the Internal Revenue Code or (2) developing, 
designing, modifying, programming, and licensing 
computer software, (3) biotechnology, (4) 
performing arts products, (5) sensor and optic 
technologies, (6) ocean sciences, (7) astronomy (8) 
non-fossil fuel ene rgy related technology.  All income received from stock options from a qualified high 
technology business is exempted from income tax.  Ongoing  
Hawaii  Fuel Tax Credit 
for Commercial 
Fishers  Department of 
Taxation, 
section 235 -
110.6.  Initially 
passed in 
1981 and 
amended in 
2010  Refundable 
Tax credit  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 pai d 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   G/SCM/N/343/USA  
 
- 94 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Hawaii  Small Vessel 
Fishing Loan 
Program  Department of 
Taxation  Loans  Purchasers of small fishing vessels . The Department makes loans to individuals or businesses 
for the financing of expenses incur red in the purchase, 
construction, renovation, maintenance, and repair of small 
fishing vessels.  The loans are subject to the following 
restrictions and limitations:  (1) No loan shall exceed 
$50,000; (2) No loan shall be made for a term exceeding 
ten-years; (3) Each loan shall bear simple interest at the 
rate of seven and one -half per cent a year; (4) The 
commencement date for the repayment of the first 
instalment on the principal of each loan may be deferred by 
the director, but in no event shall such init ial payment be 
deferred in excess of two years.  Ongoing  
Idaho  Tax 
Reimbursement 
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  
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 
retraining existing workers with skills necessary for 
specific economic opportunit ies 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  percent age and project term is 
negotiated based upon the quality of jobs created, regional 
economic impact and r eturn 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 s ource 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 
Competitiveness 
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 million  from the Coal Technology 
Development Assistance Fund is appropriated annually for 
the program.  Grants are typ ically 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/343/USA  
 
- 95 - 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., prio r 
to proposal consideration. A project -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 selected projects.  Since its 
inception in 1981, Illinois has provided over $191.8 million  
from the Coal and Energy Development Bond Fund for 40 
projects.  Ongoing  
Illinois  Coal 
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 carbon management, advanced 
coal mining technologies, power generation, plant 
efficiencies, etc.  This program has provided grants tota lling 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 ch emistry. 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 availa ble to for research projects.  Ongoing  
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 aggrega te nameplate generating capacity of 400 
megawatts or more for all units at one site, will use 
coal or gases derived from coal as its primary fuel 
source at the proposed facility, and will support the 
creation of at least 150 new Illinois coal -mining jobs, 
or 2) use coal gasification or IGCC to generate 
chemical feedstocks, transportation fuels or 
electricity.  The DCEO is authorized to expend $500 million  in Coal and 
Energy Development Bond Funds to promote the 
development of new, coal -fired electric generat ion capacity 
in Illinois. Financial assistance through the program will be 
provided in the form of a grant based on State Retail 
Occupation Taxes that will be paid for coal purchases for 
new facilities. Qualifying facilities may be eligible for grants 
roughly equal to the present value of future sales taxes paid 
for coal over a 25 -year period, up to a maximum amount of 
$100 million.  Ongoing   G/SCM/N/343/USA  
 
- 96 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 Opportunit y 
Zone, or Low -Income Community; a CRA rating of 
"Outstanding " 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 s tate 
investment capital to lend at a lower rate in disadvantaged 
communities in support of business creation and expansion 
and job growth.   Ongoing  
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. Co mpany 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 f rom the Illinois income taxes paid by 
newly hired and/or retained employees of the firm related 
to the project.  The non -refundable credits can be used 
against corporate income taxes to be paid over a period not 
to exceed 10 years. While each annual tax cre dit 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 employee s, 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 business es located in an enterprise zone a more 
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 r ate loans, 
with fixed and adjustable rate loans being comparable with 
U.S. Treasury notes plus 0 -1%. Ongoing  
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 zone for which a certified 
dislocated worker or economically disadvantaged individual 
is hired. The following additional exemptions are available 
for companies that make the minimum statutory 
investment that either creates or retains the necessary 
number of jobs: an expanded state sales tax exemption on 
purchases of personal property used or consumed in the 
manufacturing process or in the operation of a pollution 
control facility and an exemption on the state utility tax for 
electricity, natural gas and the Illinois Commerce 
Commission 's administrative charge and  
telecommunication excise tax.  Tax expenditures for this 
program in fiscal year 2014 were approximately 
$98,256,000.  Ongoing   G/SCM/N/343/USA  
 
- 97 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Illinois  High Impact 
Business 
Designation  Department of 
Commerce 
and Economic 
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 
companie s 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 B usiness Planning Grants program provides 
planning grants of up to $25,000. For demonstration 
projects, the maximum grant award that may be requested 
for each eligible project category is $225,000.  Ongoing  
Illinois  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 generated 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
s Intermediary 
Re-lending 
program  Loan Recipients are industrial businesses located in rural 
communities with a population of less than 25,000.  
The busine ss must demonstrate the creation or 
retention of jobs and that conventional financing is 
not available.  Loans can be up to 75 % of the project costs, capped at 
$150,000.  The interest rate is fixed at 6 %. Ongoing  
Illinois  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  
Illinois  Large Busin ess 
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, bu ilding 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   G/SCM/N/343/USA  
 
- 98 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Illinois  Renewable 
Energy 
Resources 
Biogas and 
Biomass to 
Energy Grant 
Program  Illinois 
Department of 
Commerce 
and Economic 
Opportunity  Grant  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 selec ted for support.  This program provides a maximum grant of $25,000 per 
project.  Ongoing  
Illinois  Renewable Fuels 
Development 
Program (RFDP)  The RFDP was 
established in 
June of 2003 
by Public Act 
93-15 Grant  Grants are provided for the construction of new 
biofuels production facilities with a capacity of at 
least 30 million  gallons per year.  This program provides a maximum grant award of $5.5 
million  per facility.  Ongoing  
Illinois  River Edge 
Redevelopment 
Zone Department of 
Commerce 
and Economic 
Opportunity, 
The River 
Edge 
Redevelopmen
t Zone (RERZ) 
Act Tax 
incentives, 
such as sales 
tax 
exemptions 
and property 
tax 
abatement  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 Income 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/343/USA  
 
- 99 - 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 deteriorated 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  Recipients are manufacturing/processing industries 
and research/development projects.  Grants and loans are available for manufacturing/  
processing projects up to $500,000; grants for procurement 
or demonstration projects and research/development  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 Steel Dynamics.  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 
Improve -
ments  The Indiana Economic Development Corporation 
may designate an area as a certified technology park 
if certain c riteria 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 ele ctric vehicles, hybrid 
electric vehicles, or alternative fuel vehicles, or 
components used in the construction of these 
vehicles.  This program provides $5 million in  incremental tax 
financing per CTP.  Ongoing  
Indiana  Urban Enterprise 
Zone Program  Indiana 
Economic 
Development 
Corporation 
(IEDC)  Various tax 
exemptions 
and other 
benefits  EZs are located in the economically distressed and 
blighted areas, which are often traditional downtown 
areas or old industrial and manufacturing areas that 
have gone through  a protracted period of decline.  This program provides in varying amounts: employee tax 
deductions; employment expense credits; loan interest 
credits; investment cost credits.  Ongoing  
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.  Limited 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/hig h-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   G/SCM/N/343/USA  
 
- 100 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Indian a 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  
Indiana  Industrial 
Recovery Tax 
Credit  Indiana 
Economic 
Development 
Corporation 
(IEDC)  Tax credit  Program is used for projects located in an industrial 
recovery site consisting of a building in service at 
least 15 years, with at least 100,000 interior square 
feet of space that has been at least 75% vacant for 
one year or more.  The credit is up to 25 % of the qualified investment, 
depending on the age of the buildin g. Ongoing  
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 a fter it has met the basic 
requirements as follows:  
-Training cost is used to support new capital 
investment in Indiana  
-Training cost is used to support the retention or 
creation of full -time, permanent jobs for Indiana 
residents at the project location  
-Training cost is eligible, 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.  Ongo ing  G/SCM/N/343/USA  
 
- 101 - 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 criteria:  The 
corporation must have annual worldwide revenue of 
at least $50 million in  the taxable year immediately 
prior to the year in which application is made for the 
credit.  After relocation, the corporation must have 
75 employees in Indiana.  Headquarters is defined as 
the building or buildings where one or more of the 
following are located:  
The principal offices of the principal executive 
officers of an eligible business; th e principal offices 
of a division or similar subdivision of an eligible 
business; a research and development center of an 
eligible business.  An eligible business is one that: (1) 
is engaged in either interstate or intrastate 
commerce; (2) maintains a corpo rate headquarters 
at a location outside Indiana; (3) has not previously 
maintained a corporate headquarters at a location in 
Indiana; (4) had annual worldwide revenues of at 
least $50 million for  the taxable year immediately 
preceding the business 's applic ation for this tax 
credit; (5) commits contractually to relocating its 
corporate headquarters to Indiana; and, (6) the 
Company must employ at least 75 employees in 
Indiana.  The tax credit is up to 50 % of a corporation 's approved 
costs of relocating its hea dquarters to Indiana, as 
determined by the IEDC. A nine -year carryforward  applies 
to any unused part of the credit.  Eligible relocation costs 
include:  
-Moving costs and related expenses  
-The purchase of new or replacement equipment  
-Capital investment cost s 
-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  
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 economi cally sound and will benefit the 
people of Indiana by increasing opportunities for 
employment and strengthening the economy of 
Indiana  
--Receiving the tax credit is a major factor in the 
applicant 's decision to go forward with the project 
and not receiving  the tax credit will result in the 
applicant not creating new jobs in Indiana  
--Political subdivisions/municipalities affected by the 
project have offered significant incentives to the 
business.  Eligible capital investment includes new 
machinery and buildi ng 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/343/USA  
 
- 102 - 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 finalization in convertible debt or equity 
instruments.  Investment Criteria for the 21st 
Century Fund Include:  
-- For-profit entity headquartered in Indiana  
-- Addressable market size over $1 billion  
-- Clear & sustainable competitive advantages such 
as technical superiority  
-- Disruptive business models: while no technology 
invention is required, application of technology is 
usually desired to achieve such disruptive models  
-- Coachable management te am with strong 
commitment and execution capabilities  
-- Willingness to work with Elevate Venture's 
Entrepreneurs -in-Residence ("EIR") toward tangible 
goals 
-- Achievable growth & exit strategies  
-- New Technology  Amounts vary, but maximum investment by the  Fund is 
$2 million per  company.  Ongoing  
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 not exceed $5 million. The exemption provides 
that a taxpaye r 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 f ive taxable years to 10 % 
in the 10th taxable year. It also specifies that a 
taxpayer is eligible to claim the exemption only if the 
taxpayer is domiciled in Indiana and is either an 
individual or corporation with not more than 500 
employees including emplo yees in the individual 's or 
corporation 's affiliates or is a non -profit 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/343/USA  
 
- 103 - 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 available for qua lified 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 exce eds the 
taxpayer 's state tax liability for that taxable year, the tax 
payer may carry over the excess credit for a period not to 
exceed the taxpayer 's following five taxable years. A 
taxpayer is not entitled to a carry back or a refund of any 
unused credit  amount.  Ongoing  
Iowa Targeted 
Industry 
Demonstration 
Fund Department of 
Economic 
Development 
(Iowa 
Administrative 
Code Chapter 
105 261.105)  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. Applicants 
must also show their ability to develop and 
commercialize products and manage successful 
ventures. Companies see king awards go through a 
rigorous due diligence process and are judged in 
terms of marketability, return on investment, and 
economic development impact.  Awards are available up to $150,000 per project.  Most often 
the award is in the form of a forgivable lo an. Ongoing  
Iowa Alternative Fuel 
Loan Program 
Alternative 
Energy 
Revolving Loan 
Program  Iowa Energy 
Center 
(Section 
476.46 Code 
of Iowa)  Loan Recipients are fuel production facilities located in 
Iowa.  The program offers 0% interest loans for up to half t he cost 
of biomass or alternative fuels related to fuel production 
projects, up to a maximum of $250,000 per facility. The 
remainder of the loans are made by participating lenders at 
a negotiated interest rate.  Ongoing   G/SCM/N/343/USA  
 
- 104 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Iowa Innovation Fund 
Tax Credit  Section 
15E.52, Code 
of Iowa 
(program 
description); 
Section 
422.11Y, Code 
of Iowa 
(individual 
income tax);  
Section 
422.33 (13), 
Code of Iowa 
(corporation 
income tax); 
Section 
422.60 (13), 
Code of Iowa 
(franchise 
tax); Section 
432.12M, 
Code of Iowa 
(insuran ce 
premium tax); 
Section 
533.329 
(2)(1), Code 
of Iowa 
(moneys and 
credits tax)  Tax credit  Innovative businesses include, but are not limited 
to, businesses engaged in advanced manufacturing, 
biosciences and information technology.  Investors receive tax cre dits equal to 25% of the investor 's 
equity investment in an Innovation Fund.  Ongoing   G/SCM/N/343/USA  
 
- 105 - 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) 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 Energy Tax 
Credits equal to $0.015 per kilowatt -hour of electricity, or 
$4.50 per million British  thermal units of heat for a 
commercial purpo se, or $4.50 per million British  thermal 
units of methane gas or other biogas used to generate 
electricity, or $1.44 per one  thousand standard cubic feet 
of hydrogen fuel generated by and purchased from an 
eligible renewable energy facility.  The credit may  be 
claimed against corporate income, individual income, 
franchise, insurance premium, sales and use, and 
replacement taxes.  Ongoing  
Iowa Iowa Solar 
Energy System 
Tax Credit  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   G/SCM/N/343/USA  
 
- 106 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Iowa Wind Energy 
Production Tax 
Credit  Section 476B, 
Code of Iowa 
(program 
description); 
Section 
422.11J, Code 
of Iowa 
(individual 
income tax);  
Section 
422.33 (16), 
Code of Iowa 
(corporation 
income tax); 
Section 
422.60 (8), 
Code of Iowa 
(franchise 
tax); Section 
423.4 (4), 
Code of Iowa 
(consumer 's 
use tax);  
Section 
432.12E, Code 
of Iowa 
(insurance 
premi um 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 
approved by the local board of supervisors and the 
Iowa Utilities Board.  The credit is equal to $0.01 per kilowatt -hour of electricity 
sold or generated for o n-site consumption. Credits are 
available for a ten -year period from the initial in -service 
date of the facility.  Ongoing  
Kansas  Ethyl Alcohol 
Production 
Incentive  Kansas 
Department of 
Commerce  Grant  Producers of ethyl alcohol.  The benefit amount is $0.03 5 for each gallon sold by the 
producer. $875,000 per quarter is added to the fund for 
distribution. If production exceeds the fund balance, a 
proration of the distribution is performed.  Program 
expired June 
30, 2018 and 
was not 
extended.  
Kentucky  High-tech 
construction & 
investment pool  Kentucky 
Cabinet for 
Economic 
Development,  
Office of 
Entrepreneur -
ship KRS 
154.12 -278 Loans and 
grants  Technology -driven, research -intensive, and 
knowledge -based companies, clusters, or networks.  Amounts vary.  Ongoi ng 
Kentucky  Kentucky Film 
Production Tax 
Incentive 
Program  Kentucky 
Tourism, Arts 
and Heritage 
Cabinet, 
Kentucky Film 
Office KRS 
148.542 
et seq. Tax rebate 
and other tax 
incentives  Recipients include the film/television industry.  There is a 6 % sales and use tax rebate  for motion picture 
and television production companies on expenditures made 
in connection with the production or refundable income tax 
credit equal to 30 -35% of the approved expenditures.  Ongoing   G/SCM/N/343/USA  
 
- 107 - 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) KRS 
103.210  Tax Credit  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 revenue bonds;(3) The 
amount of capital investmen t 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 company and the tax -exempt 
governmental unit or statutory author ity 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  
Kentucky  Commonwealth 
Seed Capital LLC 
(CSC)  Kentucky 
Economic 
Development 
Partnership, 
Commonwealt
h 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.  The amount invested in 2013 was $1.47 million.  Ongoing  
Kentucky  Major Recycling 
Project Tax 
Credit 
(KRS 141.390)  Kentucky 
Finance and 
Administration 
Cabinet, 
Kentucky 
Department of 
Revenue  Tax credit  Recipients are "major recycling projects" where the 
taxpayer: 1) invests more than $10,000,000 in 
recycling or composting equipment; 2) has 750 or 
more full -time employees and pays more than 300 % 
of the federal minimum wage; and 3) has plant and 
equipment with a total cost of over $500,000,000.  In each taxable year, the amount of credits claimed for all 
major recycling projects is limited to 1) 50 % of the excess 
of the total of each tax liability over the baseline tax liability 
of the taxpayer; or 2) $2,500,000, whichever is less.  Ongoing   G/SCM/N/343/USA  
 
- 108 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Kentucky  Recycling 
Equipment 
Credit  Kentucky 
Finance and 
Administration 
Cabinet, 
Kentucky 
Department of 
Revenue  
(KRS 141.390)  Tax credit  Income tax credits are allowed for up to 50 % of the 
installed costs of equipment used exclusively to 
recycle or compost postcon sumer 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. The unused portion of 
the total allowable recycling credits can be carried forward 
to succeeding tax years, with the credit claimed during any 
tax year limited to 25 % of the taxpayer's state in come tax 
liability.  Ongoing  
Kentucky  Small Business 
Innovation 
Research (SBIR) 
- Small Business 
Technology 
Transfer 
Research (STTR) 
Matching Funds 
Program  Kentucky 
Cabinet for 
Economic 
Development, 
Office of 
Commercializa
tion and 
Innovation 
Entrepreneur -
ship Grants  This program  matches federal Small Business 
Innovation Research (SBIR) and Small Business 
Technology Transfer Research (STTR) grants to 
high-tech small businesses.  Kentucky -based SBIR and STTR grant recipients can apply 
for matching funds of up  to $150,000 to support Phase 1 
exploration of the technical merit or feasibility of an idea or 
technology. Phase 2 federal awards, which support full -
scale research and development, would be matched by the 
commonwealth up to $500,000 in each year of the a ward. 
Phase 0 and Phase 00 funds are available to assist with 
preparing proposals for Phase 1 and Phase 2 grants, 
respectively.  Ongoing  
Kentucky  Kentucky Jobs 
Retention Act 
(KJRA)  Kentucky 
Economic 
Development 
Finance 
Authority  KRS 
154.25 -010 
et seq. Tax 
incentives  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  
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 liability generated by the 
project.  Ongoing  
Kentucky  Incentives for 
Energy 
Independence 
Act (IEIA)  Kentucky 
Economic 
Development 
Finance 
Authority  
(KRS 154.27 -
10 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.  Negotiated incentives cannot exceed 50% of the capital 
expenditures.  The program provides reimbursement of 
sales and use taxes paid on tangib le personal property; an 
income tax credit; and, wage assessment incentives up to 
4% of gross wages of each employee whose job was created 
as part of the project.  Ongoing  
Kentucky  Kentucky 
Alternative Fuel 
and Renewable 
Energy Fund 
(also known as 
Kentucky  New 
Energy Ventures 
Fund (KNEV)  Kentucky 
Cabinet for 
Economic 
Development  
(KRS 154.20 -
400 et seq.)  Seed stage 
capital - 
grants and 
investments  Recipients include qualified Kentucky -based 
companies that use the funds for business 
development activities.  The program provides grants of up to $30,000 and 
investments up to $750,000.  Ongoing   G/SCM/N/343/USA  
 
- 109 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Kentucky  Kentucky Rural 
Innovation 
Program  Council on 
Postsecondary 
Education 
(KRS 
164.6027 
et seq.) Seed stage 
capital grants 
and 
investments  Recipients include small, i nnovative 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 progr am provides up to $30,000 in grants, up and to 
$100,000 in investments.  Ongoing  
Kentucky  Kentucky 
Enterprise Fund  Council on 
Postsecondary 
Education 
(KRS 
164.6019 
et seq.) Seed stage 
capital grants 
and 
investments  Recipients include small, innovative companies in 
the fields of bioscience, environmental and energy 
technologies, health and human development, 
information technology and communications, and 
materials science and advanced manufacturing.  The program provides up to $30,000 in grants, and up to  
$750,000 in investments.  Ongoing  
Kentucky  Kentucky 
Business 
Investment 
(KBI)  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) (KRS 
154.32)  Income tax 
credits and 
wage 
assessments  Recipients are new and existing agribusinesses, 
regional and national headquarters, manufacturing 
companies, and non -retail service or technology 
related companies that locate or expand operations 
in Kentucky. Projects locating in certain counties 
may qualify for enhanced incentives, eligible by 
meeting at least one  of the three following criteria: 
(1) counties with an average annual unemployment 
rate exceeding the state average annual 
unemployment rate in the five preceding calendar 
years; (2) counties with an unemployment rate 
greater than 200 % of the state-wide unemployment 
rate for the preceding year; and (3) counties 
identified as one of the sixty most distressed 
counties based on a three part test (three -year 
unemployment, education attainment and road 
quality).  The amounts vary.  Ongoing  
Kentucky  Kentucky 
Industrial 
Revitalization 
Act (KIRA)  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) (KRS 
154.32)  Income tax 
credits, 
Kentucky 
Corporation 
License Fee 
credits, and 
job 
assessment 
fees Investments in the rehabilitation of manufacturing 
or agribusine ss operations that are in imminent 
danger of permanently closing or that have closed 
temporarily may qualify for tax incentives, where 25 
jobs are created or maintained. Investments in the 
rehabilitation of coal mining and processing facilities 
that have c losed, been temporarily suspended, or 
severely reduced that employ, or intend to employ, 
a minimum of 500 persons and have a raw 
production of at least three million  tons from the 
economic revitalization project facility may qualify 
for tax incentives.  The program provides income tax credits, Kentucky 
Corporation License Fee credits, and job assessment fees 
for up to ten (10) years limited to seventy -five percent  
(75%) of the costs of the rehabilitation or construction of 
buildings and the refurbishing or p urchasing 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 tax whose 
job is preserved or  created by the approved project.  State 
participation is limited to four  percent  (4%), with local 
participation limited to one  percent  (1%).  Ongoing   G/SCM/N/343/USA  
 
- 110 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Kentucky  Kentucky Rural 
Economic 
Development 
Act (KREDA)  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) (KRS 
154.01 -010; 
154.22 -010 to 
154.22 -080; 
141.310; 
141.347; 
141.350; and 
141.400)  Tax 
incentives  Recipients include new and expanding 
manufacturing projects that create at least 15 new 
full-time jobs in certain Kentucky counties. 
Companies must ma ke 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 m ay receive state income 
tax credits and a waiver of a job development assessment 
fee of 4 % of the gross wages of each employee whose job 
is created by the approved project and who is subject to 
Kentucky 's individual income tax for up to fifteen years.  Ongo ing 
Kentucky  Kentucky 
Enterprise 
Initiative Act 
(KEIA)  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) KRS 
154.20 -200 to 
154.20 -216 Sales and use 
tax refund  Approved companies must make a minimum 
investment of $100,000 in a preference zone 
(former  enterprise zone) or $500,000 in other areas 
in the Commonwealth. All preference zones expire 
December 31, 2007.  KEDFA may grant a refund of the sales and use tax paid for 
construction material, building fixtures and R & D 
equipment purchased for the use i n approved projects.  The 
total funds available per year for all the approved projects 
are $20,000,000 for building and construction materials and 
$5,000,000 for research and development equipment.  Ongoing  
Kentucky  Corporate 
Income Tax 
Credit for Use of 
Kentucky Coal  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) (KRS 
141.041)  Corporation 
income tax 
credit  Recipients are corporations using coal for industrial 
heating or processing.  A corporation income tax credit is allowed for up to 4.5 % of 
the value of coal (excluding transportation costs) used for 
industrial heating or processing. The credit is allowed for 10 
years following either the installation or conversion to coal 
burning units. The credit in any year cannot exceed the 
corporation's incom e tax liability minus other credits. 
Unused credits cannot be carried forward.  Ongoing  
Kentucky  Cellulosic 
Ethanol Tax 
Credit  Kentucky 
Department of 
Revenue (KRS 
141.422)  State income 
tax credit  Recipients are producers of ethanol.  The tax credit is $1 per cellulosic ethanol gallon produced.  
The tax credit cap for calendar years beginning after 
December 31, 2007 is $5,000,000.  Ongoing  
Kentucky  Biodiesel Fuel 
Tax Credit  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) 
(KRS 141.423)  State income 
tax credit  Recipients are producers or blenders of biodiesel fuel 
or blended biodiesel fuel.  A state income tax credit is allowed for producers or 
blenders of biodiesel fuel or blended biodiesel fuel with a 
blend of at least 2 %. Biodiesel or blended biodiese l 
producers receive a $1 credit per gallon produced or 
blended. Unused credits cannot be carried forward.  Ongoing  
Kentucky  Kentucky Clean 
Coal Incentive  Kentucky 
Economic 
Development 
Finance 
Authority 
(KEDFA) 
(KRS 141.428)  Income, or 
public service 
corporation 
property tax 
credit  Recipients include facilities that are reducing 
emissions of pollutants released during electric 
generation through the use of clean coal equipment 
and technologies  The amount of the credit is $2.00 per ton of coal used in t he 
facility and not already receiving tax credit. Any unused 
portions of this credit may not be carried forward.  Ongoing  
Louisiana  Biotechnology 
Tax Credit  Louisiana 
Department of 
Economic 
Development  Tax benefits  Recipients are start -up biotechnology com panies.  This program provides for a sales and use tax exclusion on 
capital expenditures for new research equipment purchased 
by biotechnology start -up companies.  Ongoing   G/SCM/N/343/USA  
 
- 111 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Louisiana  Customized 
Computer 
Software 
Development 
Tax Credit  Louisiana 
Department of  
Economic 
Development  Tax benefits  Recipients are software technology companies.  This program phases in a state sales and use tax exclusion 
for certain custom computer software over a four -year 
period.  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 supporting mixed use by the 
company and th e surrounding community.  No 
assistance may be provided for Louisiana companies 
relocating their operations to another labor market 
area (as defined by the U.S. Census Bureau) within 
Louisiana, except when company gives sufficient 
evidence that it is otherw ise 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 not exceed 90 % for projects located in parishes with 
per capita income below the median for all parishes; 75 % 
for projects in parishes with unemployment rates above the 
state-wide average; or 50 % for all other projects.  Ongoing  
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 state-wide, in both urban and rural parishes.  
Job credits are $5,000 for SI C Code Numbers 3721, 
3724, 3728, 3761, 3764, and 3769.  The program provides a one -time tax credit of $2,500 for 
each net new permanent job created for businesses that 
locate or expand in designated enterprise zones.  Credits 
may be applied against a company 's Louisiana state income 
or corporation franchise tax liability.  Sales tax benefits 
(rebates) are only in effect for the duration of the initial 
construction period (2 -year maximum).  The Enterprise 
Zone program offers double the usual $2,500 tax credits t o 
automotive and airplane manufacturers.  Ongoing  
Louisiana  Restoration Tax 
Abatement  Department of 
Economic 
Development  Tax 
abatement/re
duction  Buildings must be located in  a Downtown 
Development District, an Historic District, an 
Economic Development District or be listed on the 
National Register for Historic Places.  Property taxes may be abated on the amount of 
improvements to existing structures, for a five -year period 
and may be renewed for an additional five years.  Ongoing  
Louisiana  University 
Research and 
Development 
Parks Income 
and Franchise 
Tax Exemptions 
and Credits  Department of 
Economic 
Development  Tax 
incentives  Recipients are firms located in university researc h 
and development parks.  The total amount of state tax rebates and/or exemptions 
granted for any fiscal year shall not exceed thirty percent 
(30%) of the corporate income, franchise and state 
sales/use tax liability of the firm during the fiscal year 
preceding the fiscal year for which the exemptions are 
granted, unless another amount is established by contract.  Ongoing  
Louisiana  University 
Research and 
Development 
Parks Sales and 
Use Tax Rebates  Department of 
Economic 
Development  Tax refund  Recipients are firms in university research and 
development parks.  The total amount of rebates of local sales/use taxes granted 
for any fiscal year shall not exceed 100%  of the local 
sales/use taxes liability due to that authority from the firm 
during the fiscal year preceding the fiscal year for which the 
rebates are granted, unless another amount is established 
by contract.  Ongoing   G/SCM/N/343/USA  
 
- 112 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 tec hnology or 
product line, can be considered. Preference will be 
given to applicants in industries identified by the 
state as target industries, and to applicants located 
in areas of the state with high unemployment levels.  The New Employee Training award ma y cover up to 100 % 
of the eligible training costs, not to exceed $500,000.  The 
Workplace -based Retraining award may cover up to 50 % of 
the eligible training costs, not to exceed $500,000.  Ongoing  
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.  Ongoin g 
Louisiana  Digital Media 
Tax Incentive 
Program  Louisiana 
Department of 
Economic 
Development  Tax credit  Recipients are video game developers.  For projects certified prior to 2010, income tax credits shall 
be earned at the rate of 20 % of Louisiana investment for 
the first 2 years . Income tax credits shall be earned at the 
rate of 15 % of the Louisiana investment for the following 
2 years of the project . Income tax credits shall be earned 
at the rate of 10 % for a final 2 years of the pro ject. Ongoing  
Louisiana  Technology 
Commercializati
on Tax Credits  Louisiana 
Department of 
Economic 
Development  Tax credit  Recipients are companies partnering with Louisiana 
universities on new products and new technologies.  This program provides an annual 15% tax credit of total 
costs associated with product development for up to eight 
years. The Technology Commercialization Tax Credit 
provides a 40% refundable tax credit for companies that 
invest in the commercialization of Louisiana technology and 
a 6% pa yroll rebate for the creation of new, direct jobs.  Ongoing  
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 25% tax credit on sound recording 
expenses. The program is subject to a cap of $3 million in  
tax credits per calendar year. Sound recording investor tax 
credits are issued as rebates.  Ongoing  
Louisiana  Alternative Fuel 
Vehicle (AFV) 
Incentives  Louisiana 
Department of 
Natural 
Resources  Tax credit  Recipients are consumers purchasing alternative 
fuel vehicles, alternative fuel refue lling 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 
refuel ling 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 alterna tive fuel, a credit of the lesser 
of 10% of the cost of the vehicle or $3000 may be claimed.  Ongoing  
Louisiana  Purchases of 
Qualified New 
Recycling 
Manufacturing or 
Processing 
Equipment  Louisiana 
Department of 
Natural 
Resources  Tax credit  Recipients are p urchasers of new recycling 
manufacturing or processing equipment.  A taxpayer who purchases qualified new recycling 
manufacturing or process equipment and/or qualified 
service contracts shall be entitled to a credit against any 
income and corporation franchise taxes imposed by the 
state in an amount equal to  twenty percent  of the cost of 
the new recycling manufacturing or process equipment 
and/or qualified service contract.  Ongoing   G/SCM/N/343/USA  
 
- 113 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 L ouisiana on 
natural gas held, used, or consumed in providing natural 
gas storage services or operating natural gas storage 
facilities.  Ongoing  
Louisiana  Gasoline & 
Special Fuel 
Taxes for 
Commercial 
Fisherman  Louisiana 
Department of 
Revenue  Tax credit  Recipients are commercial fishing boats.  An amount equal to the state gasoline and motor fuels taxes 
and special fuels taxes paid to operate or propel a 
commercial fishing boat.  Ongoing  
Louisiana  Urban 
Revitalization 
Tax Credit  Louisiana 
Department of 
Economic 
Development  Tax credit  Recipients are small businesses that locate their 
principal office and work sites in a Historically 
Underutilized Business (HUB) Zone. Small 
businesses must obtain HUB Zone approval from the 
local governing authority and mus t employ staff that 
reside in or adjacent to the HUB Zone, receive some 
form of public assistance prior to employment, or 
are unemployable by lacking in basic skills.  The program provides a $5,000 credit per net new job and 
will qualify the business to par ticipate in the federal 
Workforce Investment Act Program through the Louisiana 
Workforce Commission.  Ongoing  
Louisiana  Motion Picture 
Investor Tax 
Credit  Louisiana 
Motion Picture 
Tax Incentive 
Act Tax credit  The Act provides a tax credit incentive for qualified 
Louisiana -based productions organized under an LLC 
and using local banks and residents.  
 This program creates a transferable tax credit equal to 30% 
of the investment greater than $300,000 for all Louisiana 
based production expenses.  Ongoing  
Louisiana  New Markets 
Tax Credit  Louisiana 
Economic 
Development  Tax credit  Recipients are private -sector investors who  make 
qualified equity investments in Community 
Development Entities, or CDEs.  The program allows individual and corporate taxpayers to 
receive a credit against federal income taxes for making 
qualified equity investments in Community Development 
Entities, or CDEs. Credits can be obtained every year the 
investment is held, for up to seven years of the credit 
period. Equity investments in low - to moderate -income 
areas may qualify for a 39% federal tax credit available 
through a special federal allocation for the Louisiana Gulf 
Opportunity 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 
Developmen t as a distressed 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.  
 $89.6 million is  available to fund the program. The program 
provides a 5% or 6% cash rebate of annual gross payroll 
for new, direct jobs for up to 10 years. The program can 
also provide a 4% sales/use tax rebate on capital 
expenditures or a 1.5% investment tax credit for qualified 
expenses.  Ongoing  
Maine  Biofuels 
Commercial 
Production Tax 
Credit  Maine Revised 
Statutes Title 
36 Section 
5219-X Tax credit  Recipients are producers of biofuels for use in motor 
vehicles.  There is a state income tax credit of $0.05 per gallon for 
the commercial production of biofuels for use in motor 
vehicles or otherwise used as a substitute for liquid fuels.  Ongoing   G/SCM/N/343/USA  
 
- 114 - 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 municipality issues bonds to finance a 
project, in which case the maximum term is 20 years.  Ongoing  
Maine  High Technology 
Investment Tax 
Credit  Maine Revised 
Statutes Title 
36 Section 
5219-M Tax credit  Recipients are businesses primarily engaged in high -
tech activities which includes the design, creation, 
and production of computer software, computer 
equipment, supporting communications components 
and other accessories that are directly associated  
with computer software equipment; it also includes 
the provision of Internet or advanced 
telecommunications services.  The credit amount is equal to the adjusted basis of eligible 
equipment placed in service in Maine less any lease 
payments received during  the taxable year.  The credit 
cannot reduce the tax liability to less than the preceding tax 
year's liability after the allowance of any credits, and it 
cannot reduce the tax liability in the current year below 
zero. Unused portions of the credit may be ca rried forward 
five years.  The credit cannot exceed $100,000 in any one 
year. This credit cannot be used in tandem with the 
Business Equipment Tax Reimbursement.  Ongoing  
Maine  Sales Tax 
Exemptions - 
Biotechnology  Maine Revised 
Statutes Title 
36 Section 
1760 Tax 
incentives  Recipients are businesses engaged in a  
biotechnology application.  The amounts vary.  Ongoing  
Maine  Maine 
Technology 
Institute  Maine 
Technology 
Institute  Grants  Maine Technology Institute (MTI) will provide 
research & development money to companies and 
non-profit research organizations in the State of 
Maine to support the commercialization of new 
technology -related products and services that will 
create and support sustainable, high -quality jobs for 
Maine people.  Awards are made on a com petitive 
basis and support efforts in any of the state's seven 
targeted technology areas: Advanced Technologies 
for Forestry and Agriculture, Aquaculture and Marine 
Technology, Biotechnology, Composite Materials 
Technology, Environmental Technology, Inform ation 
Technology, and Precision Manufacturing 
Technology.  All MTI programs require a 1:1 cash match, and are 
awarded based on scientific or technical merit, commercial 
feasibility, and potential for economic impact to the State. 
MTI offers three awards pro grams.  These awards are 
considered on an on -going basis:  
1) Development Awards are competitive awards of up to 
$500,000 per project and are awarded twice a year;  
2) Seed Grants, awarded four times per year, are 
competitive grants of up to $10,000 per proje ct to support 
very early activities for product development, 
commercialization, or business planning and development; 
and, 
3) Cluster Enhancement Awards are competitive grants for 
up to $100,000 for collaborative projects that will stimulate 
and support th e formation and growth of technology 
businesses and their infrastructure.  Ongoing  
Maine  Pine Tree 
Development 
Zones (PTDZ)  Department of 
Economic and 
Community 
Development  Tax 
incentives  Recipients are qualified businesses in 
manufacturing, financial se rvices, and targeted 
technology sectors which locate in a PTDZ.  Certified businesses which locate in a PTDZ may be eligible 
for the following benefits for up to 10 years: 1) 100 % 
exemption from corporate income tax for 5 years and 50 % 
credit for the second 5 years;  2) 80 % reimbursement of its 
employees ' state personal income tax withholdings; 
3) 100% sales tax exemption on purchases of qualified 
building materials and personal property; and, 4) access to 
other state and local incentive  programs.  Ongoing   G/SCM/N/343/USA  
 
- 115 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Maryland  Maryland Value 
Added Producer 
Grant  Maryland 
Agricultural 
and Resource -
Based 
Industry 
Development 
Corporation 
(MARBIDCO)  Grant  Recipients are farmers, forest products operations, 
and seafood processors.  Awards are made of up to  $10,000 per applicant 
($2,500  minimum request).  
 
The maximum cumulative amount of grant funding a single 
applicant may receive from this program is $30,000, and 
from all MARBIDCO grant incentive programs, the cap is 
$50,000. Additionally, a previous MARBI DCO grant 
incentive fund account must be closed out (i.e., there are 
no funds remaining) before an applicant can be considered 
for a new grant incentive award.  Ongoing  
Maryland  Rural Business 
Energy 
Efficiency 
Improvement 
Loan Fund 
(RBEEIL)  Maryland 
Agricultural 
and Resource -
Based 
Industry 
Development 
Corporation 
(MARBIDCO)  Loans  Eligible companies include rural businesses in the 
fields of food and fiber production and processors 
that are purchasing and installing equipment and 
technology in the stat e of Maryland.  RBEEIL offers low -interest (4.5%) "micro" loans for energy 
efficiency projects undertaken by food and fiber producers 
and processors implementing the recommendations of a 
third-party energy auditor.  Under this program, agricultural 
and rural  businesses may apply for a loan from MARBIDCO 
to help finance the cost of purchasing and installing 
equipment or technology related to lowering business -
related energy consumption. Loan amounts can range from 
$2,500 to $30,000, with repayment terms tied t he 
anticipated energy savings of the project. Loan amounts 
cannot exceed the total project cost, less any grant funding 
that is provided for the project by the state or federal 
governments, EnSave or MARBIDCO. MARBIDCO will make 
and service these loans on a funds -available basis.  Ongoing  
Maryland  Renewable Fuel 
Production 
Credits  Maryland 
Department of 
Agriculture  Tax Credit  Recipients are ethanol and biodiesel producers. 
Ethanol and biodiesel producers may apply to the 
Renewable Fuels Incentive Board for ethanol and 
biodiesel production credits. To be eligible for the 
credits, the producer must first apply to the Board in 
order to receive certification as a producer.  Ethanol production credits are as follows: a) $0.20 per 
gallon of ethanol produced from small grains; and b) $0.05 
per gallon of ethanol produced from other agricultural 
products. The Board may not certify ethanol  production 
credits for more than a total of 15 million  gallons per 
calendar year, of which at least 10 million  gallons must be 
produced from small grains. Biodiesel production credits are 
as follows: a) $0.20 per gallon of biodiesel produced from 
soybean oil (the soybean oil must be produced in a facility 
or through expanded capacity of a facility that began 
operating after December 31, 2004); and, b) $0.05 per 
gallon for biodiesel produced from other feedstocks 
(including soybean oil produced in a facilit y that began 
operating on or before December 31, 2004).  Ongoing   G/SCM/N/343/USA  
 
- 116 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Maryland  Advantage 
Maryland (also 
known as 
MEDAAF)  Maryland 
Department of 
Commerce  Loans  To qualify for assistance from MEDAAF, applicants 
are restricted to businesses located within a priority 
funding area and an eligible industry sector.  There are five financing capabilities offered. The specific 
program determines the level and type of financial 
assistance provided.  The five programs are as follows: (1) 
Significant Strategic Economic Development Opportunities: 
A project that provides eligible industries with a significant 
economic development opportunity on a state-wide or 
regional level. (2) Local Economic Development 
Opportunity: A business that provides a valuable economic 
developme nt opportunity to the jurisdiction in which the 
business is located and is a priority for the governing body 
of that jurisdiction. (3) Direct Assistance to Local 
Jurisdictions or MEDCO: DBED may provide financial 
assistance to a local jurisdiction for loca l economic 
development needs. (4) Regional or Local Revolving Loan 
Fund: Grants to local jurisdictions to help capitalize local 
revolving loan funds. (5) Special Purposes Loan: This loan 
targets specific funding initiatives that are deemed critical 
to the state's economic health and development. (e.g., Day 
Care). Expenditures under the program in fiscal year 2018 
were $21,845,000.  Ongoing  
Maryland  Businesses that 
Create New Jobs 
Tax Credit  State 
Department of 
Assessments 
and Taxation  Tax credit  Businesses located in Maryland that create new 
positions and establish or expand business facilities 
in the state may be entitled to a tax credit.  The 
program is only available in certain counties. The 
business must create at least 25 new positions as 
part of a new o r expanded business facility in 
Maryland (5,000 square feet or more).  Businesses 
located in smaller counties (population of 30,000 or 
less) must create at least ten new positions.  The credits are calculated as a  percentage  of the property 
tax liability on the new or expanded portion of the facility.  
Those  percentages  are as follows:  
1st and 2nd tax years: 52 % 
3rd and 4th tax years: 39 % 
5th and 6th tax years: 26 % 
Remaining tax years: 0 % 
 
Credit against the personal or corporate income tax, or the 
insurance premiums tax:  
1st and 2nd tax years: 28 % 
3rd and 4th tax years: 21 % 
5th and 6th tax years: 14 % 
Remaining tax years: 0 % Ongoing  
Maryland  Biofuels 
Production 
Credits  Renewable 
Fuels 
Promotion Act 
of 2005  Tax credit  Recipients are ethanol and biodiesel producers.  
Ethanol and biodiesel producers may apply to the 
Renewable Fuels Incentive Board for ethanol and 
biodiesel production credits. To be eligible for the 
credits, the producer must first apply to the Board in 
order to receive certification as a prod ucer. Ethanol production credits are as follows: a) $0.20 per 
gallon of ethanol produced from small grains; and b) $0.05 
per gallon of ethanol produced from other agricultural 
products. The Board may not certify ethanol production 
credits for more than a total o f 15 million  gallons per 
calendar year, of which at least 10 million  gallons must be 
produced from small grains. Biodiesel production credits are 
as follows: a) $0.20 per gallon of biodiesel produced from 
soybean oil (the soybean oil must be produced in a facility 
or through expanded capacity of a facility that began 
operating after December 31, 2004); and, b) $0.05 per 
gallon for biodiesel produced from other feedstocks 
(including soybean oil produced in a facility that began 
operating on or before Decembe r 31, 2004).  Ongoing   G/SCM/N/343/USA  
 
- 117 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Maryland  Biotechnology 
Investment Tax 
Credit  Department of 
Business and 
Economic 
Development  Tax credit  Maryland 's Biotechnology Investment Tax Credit 
program provides income tax credits equal to 50% 
of an eligible investment for inve stors in a Qualified 
Maryland Biotechnology Company. The credit is 
offered on a first come first serve basis.  The value of the credit is equal to 50% of an eligible 
investment made in a qualified Maryland biotechnology 
company during the taxable year up to  $250,000.  The total 
amount of tax credits claimed in fiscal year 2014 was 
approximately $12 million.  Ongoing  
Maryland  Clean Energy 
Incentive Tax 
Credit  Maryland 
Energy 
Administration  Tax credit  Businesses that use certain renewable energy 
sources or waste materials to produce electricity 
that is sold to an unrelated person may be entitled 
to an income tax credit. The business must produce 
electricity during the tax year using primarily 
qualified energy resources (see Internal Revenue 
Code §45) which i ncludes any solid, non -hazardous, 
cellulosic waste material that is segregated from 
other waste materials and is derived from: forest -
related resources, including mill residues (except 
sawdust and wood shavings), forest thinning, slash, 
or brush, but exclu ding old -growth timber; waste 
pallets, crates, and dunnage, landscape or right -of-
way trimmings; and, agricultural sources (orchard 
tree crops, vineyard, grain, legumes, sugar, and 
other crop by -products or residues).  The credit is 0.85 cents for each kilo watt-hour of electricity 
produced at a Maryland facility using qualified energy 
resources during the 5 -year period after the facility is 
originally placed in service.  Ongoing  
Maryland  Sales Tax 
Exemption to 
Film/Video 
Producers  Maryland Film 
Office  Tax 
exemption  Recipients are qualified feature, television, cable, 
commercial, documentary, music video, etc. 
projects.  The program provides an exemption from the 5 % state 
sales tax on property and services used in connection with 
filming activity.  Ongoing  
Maryland  Wage Rebate 
Program  Maryland Film 
Office  Wage rebate  Recipients or the film and television industry.  The program provides rebates of 50 % of up to $25,000 in 
earnings per employee on any production spending more 
than $500,000 in the State of Maryland.  Wages for 
employees earning more than $1 million  will not be eligible.  Ongoing  
Maryland  Challenge 
Investment 
Program  Department of 
Business and 
Economic 
Development 
(DBED)  Equity  Requirements include:  
-- The business must have no more than 25 
employees and annual sales of less than $1 million.  
-- A minimum 1:1 co -investor match is required.  
-- Applicants are limited to high tech companies 
whose principal place of business is located in 
Maryland.  
-- The company must remain in Maryland for at least 
three years.  Initial investments are made up to $50,000, with 
incremental investments to a maximum of $150,000. These 
incremental investments are awarded based upon the 
client 's performance and the client 's ability to achieve 
milestones set by the Investment Financing Group staff at 
the time of the initial closing.  Investment decisions are 
based on the project 's potential return on investment, 
marke t potential, experience and credibility of the 
management team, and impact on the Maryland economy. 
Investment decisions are also based on the strength of the 
technology (e.g. patents, highly proprietary developments 
preferred).  Companies receiving a Chall enge investment 
must pay a 2 % royalty on revenues in excess of $500,000 
for a period of ten-years. The firm must also pay a one 
percent royalty on equity raised in excess of $500,000.  The 
royalty payments are capped at three times the Challenge 
investment received.  In fiscal year 2014, approximately 
$29.9 million  was budgeted for both the Challenge Fund and 
the Enterprise Investment Fund.  Ongoing   G/SCM/N/343/USA  
 
- 118 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Maryland  Enterprise 
Investment Fund  Maryland 
Department of 
Business and 
Economic 
Development 
(DBED)  Equity  Requirements include:  
-- Applicants must be in a technology industry.  Areas 
of technology include biotechnology, 
telecommunications, information technology, life 
sciences and advanced materials.  
-- The applicant must agree to maintain its principal 
place o f business in Maryland for five years.  
 -- A sophisticated investor may be a venture capital 
firm, a corporate strategic investor, or other 
individuals seen as knowledgeable about the 
industry segment.  The amount of the investment ranges from $150,000 to 
$500,000.  Enterprise investments are generally in the form 
of equity, but it may be another type, e.g. debt issues, as 
initiated by the lead investor.  To be considered for either 
program, a company must submit a full business plan and 
meet the criteria lis ted. In fiscal year 2014, approximately 
$29.9 million  was budgeted for both the Challenge Fund and 
the Enterprise Investment Fund.  
 Ongoing  
Maryland  Enterprise Zone 
Tax Credits  Maryland 
Department of 
Business and 
Economic 
Development 
(DBED)  Tax credit  Businesses located in a Maryland Enterprise Zone 
may be eligible for income tax credits and real 
property tax credits in return for job creation and 
investments made in the zone.  Twenty -eight 
enterprise zones and two focus areas are located in 
the state.  This program provides real property tax credits; income tax 
credits; Enhanced Job Creation Tax Credits; and priority 
access to Maryland's financing programs.  Enhanced Focus 
Area Benefits include real property tax credits;  personal 
property tax credits;  income tax credits.  In addition to 30 
state-designated zones, Maryland has three Federal 
Empowerment Zone areas that have enterprise zone status. 
These zones represent different mixes of industrial and 
commercial activity that will meet the circumstances and 
preferences of new or expanding businesses.  Ongoing.  
Maryland  Maryland 
Economic 
Adjustment 
Fund (MEAF)  Department of 
Business and 
Economic 
Development 
(DBED)  Loan • Applicants must demonstrate credit worthiness, 
the ability to repay the obligation, and the inability 
to obtain financing on affordable terms through 
normal lending channels.  
• State designated eligible locations include 
Baltimore City and Baltimore, Ho ward, Anne 
Arundel, Harford, Queen Anne's, Somerset, 
Worcester, Dorchester, Allegany and Washington 
counties.  
• A loan may not be used to relocate jobs from one 
commuting area to another.  The program is administered in accordance with the 
guidelines impos ed by the Federal Government's Economic 
Development Act (EDA). The maximum amount of the loan 
to any one borrower is $500,000.  The approximate amount 
spent under this program in fiscal year 2014 was $310,000.  Ongoing   G/SCM/N/343/USA  
 
- 119 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Maryland  Maryland 
Economic 
Development  
Authority and 
Assistance Fund 
(MEDAAF)  Department of 
Business and 
Economic 
Development 
(DBED)  Mixed 
financing  To qualify for assistance from MEDAAF, applicants 
are restricted to businesses located within a priority 
funding area and an eligible industry se ctor. There are five financing capabilities offered. The specific 
program determines the level and type of financial 
assistance provided.  (1) Significant Strategic Economic 
Development Opportunities: A project that provides eligible 
industries with a signi ficant economic development 
opportunity on a state-wide or regional level. (2) Local 
Economic Development Opportunity: A business that 
provides a valuable economic development opportunity to 
the jurisdiction in which the business is located and is a 
priority for the governing body of that jurisdiction. (3) 
Direct Assistance to Local Jurisdictions or MEDCO: DBED 
may provide financial assistance to a local jurisdiction for 
local economic development needs.  (4) Regional or Local 
Revolving Loan Fund: Grants to local jurisdictions to help 
capitalize local revolving loan funds. (5) Special Purposes 
Loan: This loan targets specific funding initiatives that are 
deemed critical to the state's economic health and 
development. (e.g., Day Care).  Expenditures have been 
approximately $16,864,861 was under this program.  Ongoing  
Maryland  One Maryland 
Economic 
Development 
Tax Credits  Department of 
Business and 
Economic 
Development 
(DBED)  Tax credit  The business project must be located in  a "qualified 
distressed county": Baltimore City or Allegany, 
Caroline, Dorchester, Garrett, Somerset or 
Worcester County.  The business entity must be 
primarily engaged at the facility in one or more 
eligible industries:  manufacturing,  agriculture, 
testing , computer programming, mining,  fishing,  
research,  computer -related services,  transportation,  
forestry,  development,  information technology, 
central insurance services, biotechnology, 
communications, company headquarters, central 
financial services, busine ss services, public utility, 
central administrative offices, central real estate 
services, warehousing, filmmaking and 
resort/recreational business.  The business must 
incur eligible costs and create at least 25 new 
qualified positions. Counties meeting the  definition 
of a "qualified distressed county" are subject to 
change and should be verified by DBED.  Businesses can qualify for up to $5.5 million in  tax credits 
under the One Maryland Tax Credit Program. A qualified 
business entity may claim both a start -up tax credit and a 
project tax credit. Tax credits may be claimed against state 
income, insurance premium, or financial institution 
franchise tax.  
(1) Project tax credits of up to $5,000,000 are based on 
qualifying costs and expenses incurred by the business 
entity in connection with the acquisition, construction, 
rehabilitation, installation, and equipping of an eligible 
economic development project.  The business entity must 
incur at least $500,000 in eligible project costs and must 
create at least 25 new qualified positions.  
(2) Start -up tax credits of up to $500,000 are based on a 
business' cost to furnish and equip a new location for 
ordinary busi ness functions and to move to a qualified 
distressed county from outside Maryland. (50 qualified new 
positions are required to qualify for the full $500,000 
credit.) The amount of tax credits claimed in fiscal year 
2014 was approximately $18.1 million.  Ongoing 
Maryland  Neighborhood 
Business 
Development 
Program  Department of 
Housing and 
Community 
Development 
(DHCD)  Loans  Recipients are small businesses starting or 
expanding in locally -designated revitalization areas 
throughout the state.  Loans ranging from $25,000 to $500,000 are provided to 
small businesses at below -market interest rates.  Loans and 
grants are also made to non -profit organizations whose 
activities contribute to a broader revitalization effort.  The 
amount spent under this program in 2013 was 
approximately $42,000.  Ongoing  
Maryland  Maryland 
Cellulosic 
Ethanol R&D Tax 
Credit  Department of 
Business and 
Economic 
Development 
(DBED)  Tax credit  Recipients are businesses that incur qualified 
cellulosic ethanol technology research and 
development expenses in Maryland.  The amount of the income tax credit is 10% of the "qualified 
research and development expenses" paid or incurred by an 
individual or business during the previous tax year for 
investment in cellulosic ethanol technology with a limit of  
$250,000.  Ongoing   G/SCM/N/343/USA  
 
- 120 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Maryland  Commercial Boat 
Fuel Tax Refund  Comptroller of 
Maryland, 
Revenue 
Administration 
Division Motor, 
Fuel Tax Unit  Tax refund  The following types of commercial vessels would 
qualify for this program: boat and skidoo rentals; 
fishing and crabbing vessels; marine towing; skiffs 
and wave runner rentals; and charter boats.  The benefit amount is the amount of the tax exemption.  Ongoing  
Maryland  Sales Tax 
Exemptions -
Seafood 
Harvesting  Comptroller of 
Maryland, 
Revenue 
Administration 
Division Motor, 
Fuel Tax Unit  Tax 
exemption  The sales and use tax does not apply to a sale of: 1) 
a claim or oyster rake, crab bait, crab or eel pot, or 
fish net; 2) a dredge, hand scrape, or hand or patent 
tong; or 3) fuel or a repair part of a commercial 
fishing vessels or for a vessel otherwise used for 
commercial purposes.  The benefit amount is the amount of the tax exemption.  Ongoing  
Maryland  Wineries and 
Vineyards Tax 
Credit  Maryland 
Department of 
Commerce  Tax credit  A qualified winery  under this program is defined as 
an establishment licensed by the Comptroller of 
Maryland as either a Class 3 or Class 4 winery.  A 
qualified vineyard is defined as agricultural land 
located in Maryland consisting of at least one 
contiguous acre used solel y to grow grapes and 
other plants that will be used in the production of 
wine by a winery licensed by the Comptroller of 
Maryland  A Maryland Winery/Vineyard may be qualified for an income 
tax credit equal to 25% of qualified capital expenses. Total 
credits  granted may not exceed $500,000 in a year. If the 
total amount of credits applied for exceeds $500,000, the 
credit will be prorated among the certified applicants.  Ongoing  
Maryland  Forestry 
Equipment and 
Working Capital 
Loan Maryland 
Department of 
Commer ce Loan Recipients are business operated in forest products.  This program offers low -interest loans to Maryland's forest 
products businesses with respect to working capital and 
equipment purchases. The maximum loan amount is 
$150,000.  Ongoing  
Massachusetts  Economic 
Development 
Incentive 
Program (EDIP)  Massachusetts 
Office of 
Business 
Development  Tax credit  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 exempt ions, sales & use tax exemption, Research & 
Development Tax Credit and Single Sales Factor 
apportionment.  Ongoing  
Massachusetts  Seafood Loan 
Program  Mass 
Development  Loan Recipients are the seafood processing industry.  The maximum amount is $200,000, with  a 10-year term for 
real estate loans and a 7 -year term for equipment loans.  
Loans may be amortized for a maximum of 20 years and 
have a fixed or floating interest rate at prime plus a 
premium.  Ongoing  
Massachusetts  Seafood 
Revolving Loan 
Fund Massachusetts 
Development 
Finance 
Agency 
(MassDevelop
ment)  Loan/Non -
traditional 
financing  Recipients are the seafood industry.  To be eligible, a 
business must demonstrate that it has been 
adversely affected by the federal fishing regulations 
enacted to reb uild the depleted stocks of cod, 
haddock and flounder.  The fund is capitalized 
through the grant from the Economic Development 
Administration with matching funds provided by 
MassDevelopment.  The loan fund uses two types of financing.  The first is a 
micro l oan with a max of $50,000 to assist businesses that 
are unable to secure traditional bank financing.  The second 
loan provides gap financing of up to $100,000.  Loans have 
a fixed rate of 8 % for the initial lending period.  Under the 
terms of the grant, busin ess must be located in Barnstable, 
Bristol, Nantucket, Norfolk, Plymouth or Suffolk counties.  
Start-up ventures are not eligible.  Ongoing   G/SCM/N/343/USA  
 
- 121 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Massachusetts  Emerging 
Technology Fund  MassDevelop -
ment 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 p rivate institutions for advanced research and 
development of new and emerging technologies in 
the Commonwealth.  The maximum guarantee amount is $1,500,000 or 50 % 
participation of the aggregate debt, whichever is less.  The 
maximum loan amount for facilities  is $2,500,000 or 
33 1/3% participation of the aggregate debt, whichever is 
less. The maximum loan amount for equipment is $500,000 
or 33  1/3% participation of the aggregate debt, whichever 
is less.  Ongoing  
Massachusetts  Massachusetts 
Motion Picture 
Tax Incentive  Massachusetts 
Department of 
Revenue  Tax credit/tax 
exemption  The 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 
carryforward  5 years or can be sold. If state production 
spending is over $250,000, sales taxes are exempt. Total 
tax credits per production capped at $7million . Ongoing  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
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  Massachu setts 
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 a t the Prime Rate plus 2 % for development 
activities. A cost share is required.  Ongoing  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
Commonwealth  
Wind 
Community 
Scale Initiative  Green Jobs Act 
of 2008  Grants  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 t hat 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 depends on the 
applicant's growth trajectory and geography.  Ongoing  
Massachusetts  Massachusetts 
Clean Energy 
Center - 
Investments in 
the 
Advancement of 
Technology  Green Jobs Act 
of 2008  Financing  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   G/SCM/N/343/USA  
 
- 122 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Massachusetts  Massachusetts 
Clean Energy 
Center - Catalyst 
Progra  Green Jobs Act 
of 2008  Grants  An eligible applicants 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  
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 $2 ,500 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  Border County 
Incentives  Michigan 
Economic 
Development 
Corporation  Tax 
abatement  Recipients are businesses that locate in a county 
that borders another state or C anada.  The program provides 100% personal property tax 
abatement on new investment.  Ongoing  
Michigan  Industrial 
Facility Tax 
Exemption 
(IFTE) 
Certificates  Michigan 
Economic 
Development 
Corporation  Tax 
incentives  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, 
machin ery 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 Automotiv e, 
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 Technolo gy 
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 Film 
Production 
Credit  Michigan Film 
Office  Tax credit  The recipient is the film industry.  The film production credit is a refundable, assignable tax 
credit of up to 42% of the amount of a production 
company 's expenditures (depending upon type) that are 
incurred in producing a film or other media entertainment 
project in Michigan.  Ongoing   G/SCM/N/343/USA  
 
- 123 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 
universit ies 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 int roductions  Ongoing  
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 devic e 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 by at least four of the following 
services:  water, sewer, police, fire, trash or 
recycling.  Eligible projects include manufacturing, 
mining, research & development, wholesale trade 
and office operations; retail businesses and casinos 
are not el igible . The local community and the business negotiate the length 
of abatement for the new personal property tax.  Ongoing  
Michigan  Renewable 
Energy 
Renaissance 
Zones  Michigan 
Economic 
Development 
Corporation  Tax 
exemption  Zones can be located anywhere in Michigan. 
Companies must maintain a renewable energy 
facility.  Companies located in a renaissance zone do not pay 
Michigan Business Tax, state education tax, personal and 
real property taxes and local income tax.   Ongoing  
Michigan  Alternative Fuel 
Develop ment 
Property Tax 
Exemption  Michigan 
Compiled Laws 
207.552 and 
207.803  Tax 
exemption  High-technology activities include those related to 
advanced vehicle technologies such as electric, 
hybrid, or alternative fuel vehicles and their 
components.  In order to qualify for the tax 
exemptions, an industrial facility exemption 
certificate for the property must be obtained from 
the State Tax Commission.  The amount varies.  Ongoing   G/SCM/N/343/USA  
 
- 124 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Michigan  Agricultural 
Processing 
Renaissance 
Zones  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 transform, 
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 non -food use.  Faciliti es located in APRZs to not pay state education taxes, 
personal and real property taxes and local incomes taxes, 
where applicable.  Taxes can be abated for a period up to 15 
years.  Ongoing  
Michigan  Forest Products 
Processing 
Renaissance 
Zones  Michigan 
Economic 
Development 
Corporation  Tax 
exemptions  The benefits of FPPRZ apply onto to the operations 
of designated companies within the geographic 
boundaries of the zone.  Companies must be a 
"Forest Products Processing Facility", meaning one 
or more faciliti es or operations that transform, 
package, sort or grade forest or paper products into 
goods that are used for intermediate or final 
consumption or for the creation of biomass or 
alternative fuels through the utilization of forest 
products or forest residue .  Facilities located in FPPPRZs to not pay state education 
taxes, personal and real property taxes and local incomes 
taxes, where applicable.  Taxes can be abated for a period 
up to 15 years.  Ongoing  
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 
$14,723,711.  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 . Participating 
lenders are encouraged to structure loan proposals to 
achieve at least a 5:1 leverage of program funds. EEF funds 
may be used for start -up costs, working capital, business 
procurement, franchise fees, equipment, inventory, as well 
as the pu rchase, construction, renovation, or tenant 
improvements of an eligible place of business that is not for 
passive real estate investment. Financing of existing debt is 
not permitted.  Ongoing  
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 
principa lly in agricultural production.  Ongoing   G/SCM/N/343/USA  
 
- 125 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Minnesota  Job Opportunity 
Building Zones 
(JOBZ)  Minnesota 
Department of 
Employment 
and Economic 
Development  Tax 
exemption  Recipients are businesses located in certain 
designated job -zones.  The JOBZ program offers tax exemptions by expanding or 
locating within one of the Job Opportunity Building Zones.  
Exemptions may be to:  corporate franchise tax; income tax 
for operators or investors, including capital gains tax; sales 
tax on goods and services used in the zone if  the goods and 
services were purchased during the duration of the zone; 
property tax on commercial and industrial improvements 
but not on land; and wind energy production tax.  Actual 
benefits are determined by the exact nature of the business 
expansion act ivity. Until end 2015  
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 that: 
the buyer or lessee uses in Minnesota primarily to 
manufacture, fabricate, mine, or refine a product for retail 
sale; and is essential to the integrated production process.  Ongoing  
Minnesota  SEED 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 $81,181,87 9. 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 $5 0,000.  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 Program  Minnesota 
Department of 
Natural 
Resources  Grant  Eligible applicants must meet Minnesota 
requirements for exploratory boring procedu res 
(Minnesota Statute 103I.601). These applicants 
must be authorized to do business in Minnesota and 
hold a Minnesota exploration lease.  The Drilling Incentive Grant Program is funded at $250,000 
for FY 2017. DIG will match up to 40% of direct drilling costs 
not to exceed $20,000 per drill hole.  Funding can only be 
used for exploratory drilling. Development, delineation, and 
investigative drilling are not eligible for funding.  Ongoing   G/SCM/N/343/USA  
 
- 126 - 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 logs 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 l oan proceeds to acquire, 
renovate or expand buildings, for working capital or to 
acquire machinery or equipment. Existing forestry industry 
enterprises may use SEBFI loan funds for working capital, 
to acquire machinery and equipment, to make upgrades 
and i mprovements 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 primar ily 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 tha t 
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 proj ect; 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  
Mississippi  Appalachian 
Regional 
Commission 
(ARC) Grant  Mississippi 
Development 
Authority/App
alachian 
Regional 
Commission 
Mississippi 
Office  Grant  Recipients are businesses and other entities located 
in ARC 's Mississippi region.  The amounts vary.  Ongoing   G/SCM/N/343/USA  
 
- 127 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Mississippi  Delta Regional 
Authority (DRA) 
Grant  Mississippi 
Development 
Authority (in 
conjunction 
with local 
planning and 
development 
districts, 
economic 
development 
organizations, 
and other 
state 
agencies)  Grant  Recipients are businesses and other entities located 
in DRA 's Mississippi region.  The amounts vary.  Ongoing  
Mississippi  Aerospace 
Initiative  
Incentive 
Program  Mississippi 
Development 
Authority/Missi
ssippi 
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 depen ds on 
the number of people employed by the business in the 
state.  Ongoing  
Mississippi  Clean Energy 
Initiative 
Incentive 
Program  Mississippi 
Development 
Authority/Missi
ssippi 
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 exempti on from 
the beginning of the project until 3 months after the start 
of commercial production.  Ongoing  
Mississippi  Growth and 
Prosperity 
Program (GAP) 
Incentives  Mississippi 
Development 
Authority/Missi
ssippi 
Department of 
Revenue  Tax 
exemption  To qualify f or 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 agric ultural products, R&D 
enterprises, and other industries as determined on a 
case-by-case basis by MDA may also qualify.  This program provides state income tax, franchise tax and 
property tax exemptions for up to 10 years, as well as a 
sales and use tax exem ption 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 located.  
The credit is available for 5 years and is taken in years 2 -6 
after jobs are created . The credit can be used to offset up 
to 50% of a business 's state income tax liability.  Ongoing   G/SCM/N/343/USA  
 
- 128 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Mississippi  Motion Picture 
Production 
Incentive 
Program  Mississippi 
Development 
Authority/Missi
ssippi 
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 el igible project 
investment and is allowed for the year that the investment 
occurs. The tax credit allowed on any project cannot exceed 
$1,000,000.  Ongoing  
Mississippi  Sales Tax 
Exemption 
(Miss. Code Ann. 
27-65-101) Mississippi 
Department of 
Revenue  Sales T ax 
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  
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  
Missouri  Missouri 
Qualified Fuel 
Ethanol Producer 
Fund Missouri 
Department of 
Agriculture 
and Missouri 
Department of 
Revenue  Grant  Producers must be at least fifty-one percent  owned 
by agricultural producers actively engaged in 
agricultural production for commercial purposes in 
state.  Ethanol incentives include a payment of 20 cents per gallon 
for the first 12.5 million and  5 cents per gallon for the next 
12.5 million gallons . Ongoing  
Missouri  Missouri "Build" 
Program  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 commerce which will invest a minimum 
of $15 million in  capital improvements for a project 
and create at least 100 new jobs within three years; 
(2) office projects (regional, national or international 
headquarters, telecommunications operations, 
computer operations, insurance companies or credit 
card billing and processing centers)  are also eligible 
if the capital improvements exceed $10 million and  
at least 500 new jobs are created within three years.  
Retail, health or professional services, intra -state 
relocations or replacement facilities are not eligible.  Beyond the income tax credits, the political subdivision 
benefiting from the project or other local entities must 
commit significant local incentives.  Such incentives may 
include tax abatement, discounted utility fees or others.  
Minimum bond issue:  $500,000.  Ongoing   G/SCM/N/343/USA  
 
- 129 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Missouri  Real Property 
Tax Increment 
Allocation 
Redevelopment 
(TIF) Department of 
Economic 
Development  Loan Recipients include businesses in an area, as defined 
by a municipality, that benefits from the 
improvements.  There are no particular limitations on 
district boundaries, except that the area must be 
determined by the city or county to be blighted or a 
conservation area.  Certain blighted areas of 
municipalities with approved plans and projects to 
receive appropriated amounts, from the newly 
created Missouri supp lemental tax increment 
financing fund, of up to 50 % of "new state 
revenues," defined as either 1) state sales taxes, 
except those which are constitutionally dictated, 
School District Trust Fund taxes, sales and use taxes 
on motor vehicles, trailers, boats and outboard 
motors, and future sales taxes earmarked by law, or 
2) state income tax withholding.  An aggregate 
annual appropriation of new state revenues for 
super redevelopment areas is limited to $15 million.  
The duration of redevelopment projects shall not 
exceed 23 years.  The amounts vary.  Ongoing  
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 
production of wine in Missouri.  The program cap is $8 
million.  Ongoing  
Missouri  Development 
Tax Credit  Department of 
Economic 
Development  Tax credit  Priority projects are businesses primarily engaged in 
manufacturing, service, processing and assembly 
that pay wages above the area average and include 
benefits.  Other types of projects may be considered  
for approval if tax credits remain near the end of the 
fiscal year. Project must be located in or qualify as a 
blighted or conservation area.  The amounts vary.  Credits authorized under this program 
are limited to $4 million per  fiscal year.  Ongoing  
Missouri  Enhanced 
Enterprise Zones  Department of 
Economic 
Development  Tax credit  An eligible project must be located in a Missouri 
Enhanced Enterprise Zone.  Enhanced Enterprise 
Zones are specified geographic areas designated by 
local governments and certif ied by the Department 
of Economic Development (DED).  Zone designation 
is based on certain demographic criteria, the 
potential to create sustainable jobs in a targeted 
industry and a demonstrated impact on local 
industry cluster development.  Individual busi ness 
eligibility will be determined by the zone based on 
creation of sustainable jobs in a targeted industry or 
demonstrated impact on local industry cluster 
development.  Gambling establishments, retail trade, 
and food and drinking places are prohibited fr om 
receiving the state tax credits.  Service industries can 
be eligible if a majority of their annual revenues will 
be derived from services provided out of the state.  State tax credits will be an amount authorized by DED 
based on the number of new jobs/pa yroll and new capital 
investment that the project creates.  The real property tax 
abatement is determined by the sponsoring community and 
may be between 50 % and 100 % of the real property 
improvements for up to 25 years.  Tax credits issued under 
this program  are limited to $24 million  annually.  Ongoing   G/SCM/N/343/USA  
 
- 130 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Missouri  Rebuilding 
Communities  Department of 
Economic 
Development  Tax credit  A recipient must have more than 75 % of its 
employees at the facility in the distressed 
community; have fewer than 100 employees total at 
all facilities nationwide; and primarily engage in 
manufacturing, biomedical technology, medical 
devices, scientific research, animal research, 
computer s oftware design or development, 
computer programming, telecommunications or a 
profession.  Eligible new or relocating businesses may choose either a 
40% equipment tax credit or 40 % income tax liability tax 
credit and the employees may receive a 1.5 % employee tax 
credit.  Eligible businesses already located in a distressed 
community may be eligible for a 25 % equipment tax credit.   Ongoing  
Missouri  Film Production 
Tax Credit  Sections 
135.750 
(RSMo)  Tax credit  The film industry is the recipient.  This program provides up to 50 % state income tax credit 
on company expenditures in the state for companies 
spending over $300,000 in state. Up to $1 million available 
per project.  Ongoing  
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 expen diture cap for company recipients is $80 
million.  Ongoing  
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 internation al 
headquarters, telecommunications operations, 
computer operations, insurance companies 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 t he economic development project or 
a minimum of 500 jobs if the economic development 
project 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 pr ojects 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 sta te income taxes otherwise due and may obtain a 
refund to the extent the amount of a tax credit exceeds the 
company 's Missouri state income tax liability for a given 
year. The amount of funding will be determined jointly by 
the Missouri Department of Econom ic Development and the 
Missouri Development Finance Board, based on the need for 
funding to initiate the eligible project.  Ongoing  
Montana  Alternative 
Energy 
Production 
Credit  Montana 
Department of 
Revenue, 15 -
32-401, MCA  Tax Credit  The credit is availab le 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 
property for a commerc ial or net metering alternative 
energy system. Unused credits can be carried forward 
7 years.  Ongoing  
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   G/SCM/N/343/USA  
 
- 131 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Montana  Ethanol Tax 
Incentive  Montana 
Department of 
Transportation
, 15-70-501, 
MCA Tax reduction  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 entity 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 construc tion 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 Montana 
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 exceed $500,000 for 
a single facility. T he credit can be carried forward for up to 
7 years.  Ongoing  
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 rec laimed 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 etha nol 
from the facility are exempt from taxation.  Ongoing  
Nebraska  Community 
Development 
Assistance Act  Nebraska 
Department of 
Economic 
Development 
(DED)  Tax credit  The Community Development Assistance Act 
enables DED to distribute a 40% state tax credit to  
businesses, corporations, insurance firms, financial 
institutions, and individuals that make eligible cash 
contributions or provide services and materials to 
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 cannot exceed $50,000 in state tax credits 
per project, per year. There is a maximum of $75,000 
available to an approved project. Subject to legislative 
changes, a total of $350,000 in state tax credits can be 
allocated each fiscal year by the department.  Ongoing  
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 businesses except retail will qualify at some level.  There are vario us 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   G/SCM/N/343/USA  
 
- 132 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Nebraska  Nebraska 
Advantage 
Research and 
Development 
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  
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  Nebraska 
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 industrie s 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  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. Busine sses 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 req uested grant amount with eligible matching funds. 
R&D Grant funding for value -added agriculture projects 
must be matched at 25% (4:1) of the requested grant 
amount with eligible matching funds. Please discuss project 
details with DED staff to determine if the project meets the 
value -added agriculture category requirements.  Ongoing  
Nebraska  Site and Building 
Development 
Fund Nebraska 
Department of 
Economic 
Development  Grant  Projects must be taken on by a committed local 
development team, including a local e conomic 
development corporation. Local governments and 
Nebraska non -profits 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 discreti on Ongoing  
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 are 
targeted to repay the eligible costs acquired by a project. 
Specifics are subject t o 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 el ection 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 earned.  Ongoing   G/SCM/N/343/USA  
 
- 133 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 to 
claim non-refundable  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 total amount of qualified equity investments available 
for the latest round of applications i s $12,437,866.  Ongoing  
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 electricity generated on or after January 1, 
2010, and before January 1, 2013, the credit sh all 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 after 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/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 applicants may vary among localities.  The maximum issue period is 30 years, however, projects 
typically  average 15 to 20 years in duration.  The company 
using the facility is responsible for all taxes levied by state 
and local governments.  Ongoing  
Nebraska  Lodging Tax 
Exemption  Department of 
Economic 
Development  Tax 
exemption  The recipient is the film indus try. This program provides for a lodging tax exemption on hotel 
rooms for production companies after 30 days.  Ongoing  
Nebraska  The Nebraska 
Advantage Rural 
Development 
Act Department of 
Revenue  Tax credit  This program is for businesses expanding in counties 
with populations of 25,000 or less or for livestock 
modernization projects in all areas of the state. 
Qualifying businesses engage in: (1) storage, 
warehousing, or distribution of tangible personal 
property, (2) livestock production, (3) research and 
development, (4) data processing or financial 
institutions, (5) manufacturing, or (6) a 
headquarters operation.  The program provides refundable tax credits to companies 
that generate at least 5 new jobs and $250,000 of new 
investment in counties with p opulations of 25,000 or less; 
or two jobs and $125,000 in investment in counties with a 
population of 15,000 or less. The wage requirement will be 
indexed annually according to the average rural Nebraska 
weekly wage.  The total amount of benefits requested in 
2015 was approximately $935,500.  Ongoing  
Nevada  State Income 
Tax Exemption  Commission 
on Economic 
Development 
(Nevada Film 
Office)  Tax 
exemption  The recipient is the film industry.  Under this program there is no corporate or individual 
income tax.  Ongoing   G/SCM/N/343/USA  
 
- 134 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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  
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 state-wide 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 R equirement - 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 requ ired. This program provides abatement of 50 % of the modified 
business tax otherwise due during the first four years of its 
operations.  Ongoing  
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 state-wide average hourly 
wage. (2) Number of Jobs Required - For 
count ies/cities with a population of more than 
100,000/60,000 a minimum of 75 full -time 
permanent jobs in Nevada is required by the fourth 
quarter of operation and continues to employ at 
least the minimum. For counties/cities with a 
population of less than 100, 000/60,000 a minimum 
of 15 full -time permanent jobs in Nevada in required 
by the fourth quarter of operation and continues to 
employ at least the minimum. (3) Capital 
Investment Requirement - For counties/cities with a 
population of more than 100,000/60,00 0, the 
business will make a capital investment of 
$50 million  if the business is an industrial or 
manufacturing business or at least $5 million  of the 
business is not an industrial or manufacturing 
business.  Partial abatement from personal property taxes i s available 
to companies who locate or expand their business in 
Nevada. The abatement can be up to 50% of the taxes due 
for up to 10 years.  Ongoing   G/SCM/N/343/USA  
 
- 135 - 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 state-wide 
average hourly wage, whichever is less.  (2) Number 
of Jobs Required - For cou nties/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 counti es 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  
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 assembly.  
Companies' responsibilities include: (1) committing 
to maintain the business in Nevada for 5 years; (2) 
registering pursuant to Nevada law and obtaining 
the necessary state, county, city or town licenses 
and permits; (3) providing 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 state-wide 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  
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 bu siness 
organization 's qualified manufacturing research and 
development expenditures or $50,000.  In the event that the 
aggregate amount of credit applied for, in any given fiscal 
year, exceeds $1,000,000, all credits for that year shall be 
reduced proportio nately.  Ongoing   G/SCM/N/343/USA  
 
- 136 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
New 
Hampshire  Coos County Job 
Creation Tax 
Credit  New 
Hampshire 
Department of 
Resources and 
Economic 
Development 
(DRED)  Tax credit  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 unused portion of th e 
credit can be applied to the Business Profits Tax. All new 
jobs created after the bill's effective dates are eligible for 
the credit and there is no cap on the amount of jobs created.  
Unused benefits can be carried forward for five years.  Ongoing  
New Jersey  Edison 
Innovation Clean 
Energy 
Manufacturing 
Fund (CEMF)  New Jersey 
Economic 
Development 
Authority/Boar
d of Public 
Utilities  Mixed 
financing  Recipients are a qualified manufacturer of renewable 
energy or energy efficiency systems, products or 
techno logies.  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, desi gn, 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 p urchases, 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 m ay 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 subordina ted convertible debt financing.  
Growth Stars Fund : Angel and/or VC supported technology 
companies with minimum trailing 12 -month commercial 
revenues of $2,000,000 may be eligible for up to $500,000 
in subordinated convertible debt financing.  Ongoing  
New Jersey  Energy Sales 
Tax 
Exemption  on 
Electricity and 
Natural Gas 
Consumption 
Program in 
Urban Enterprise 
Zones (UEZ)  New Jersey 
Economic 
Development 
Authority  Tax 
exemption  Recipients include a UEZ -certified manufacturer 
employing at least 250 full -time w orkers, at least 
50% of whom are involved in the manufacturing 
process.  This program provides an exemption from the sales and use 
tax for electricity and natural gas utilities, both the 
commodity and its transmission, consumed at the UEZ -
certified location . Ongoing   G/SCM/N/343/USA  
 
- 137 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 exemptions for 
materials and for tangible personal property.  Other zone 
benefit s include:  one-time corporation tax credit of $1,500 
for full -time hires of residents in city where zone is located 
or $500 for hiring residents within the zone, within another 
zone or within a qualifying municipality; subsidized 
unemployment insurance cos ts for certain  employees who 
earn less than $4,500; an incentive tax credit of eight % in 
the zone for certain eligible firms; and, priority for financial 
assistance from New Jersey Local Development Financing 
Fund and Job Training Program.  Ongoing  
New Jersey  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 location s. 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 -enter prises 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 qualifie d 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 
financi ng gaps in the development of community facilities 
and other real estate -based economic development 
projects, including associated environmental remediation 
costs.  Ongoing   G/SCM/N/343/USA  
 
- 138 - 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 l east 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 
Devel opment and Redevelopment Plan; Former 
military bases closed under the federal Base Closure 
and Realignment Act; Vacant commercial office, 
laboratory, or industrial properties having over 
400,000 square feet for at least one year or 
impacted by Urban Transi t Hub Tax Credit Program 
approval; or  
Areas targeted for development in the New Jersey 
Meadowlands, Highlands, and Pinelands, as 
specified in the acts establishing these areas.  This program provides up to $8,000 per each new or 
retained full-time job per y ear up to 10 years.  Qualified 
eligible businesses may receive tax credits of $5,000 per 
year for a period of ten-years for each new or retained full -
time job.  In addition, a bonus award of up to $3,000 per job 
per year for a period of ten-years may be awar ded if the 
qualified eligible business meets additional criteria, such as: 
if the business is in a desirable industry; if the business 
locates or relocates to a location within a qualified incentive 
area adjacent to or within one -half a mile or short -distance-
shuttle service of a public transit facility; if the business 
creates jobs using full -time employees in eligible positions 
whose annual salaries, are greater than the average full -
time salary in NJ; or, is locating to a project site that is, or 
has bee n 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  
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 product -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 customers (excluding research, 
grants, consulting or other service -based revenue).  The CoVest Fund can provid e $100,000 - $250,000 in the 
form of Convertible Notes with Warrants, based on match 
funding. EDA provides $1 for every $2 of qualified outside 
investment. Notes have a 10 -year maturity, with no 
payments due in the first 7 years, but with 3% interest 
accru ed and capitalized annually, and pledged against the 
company's protected intellectual property.  Ongoing  
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 launching, operating, recovering, preparing 
or operating a spaceport are deductible from gross receipts.  Ongoing  
New Mexico  Aviation 
Deductions  New Mexico 
Taxation and 
Revenue 
Department  Tax deduction  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   G/SCM/N/343/USA  
 
- 139 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
New Mexico  High Wage Jobs 
Tax Credit  Taxation & 
Revenue 
Department  Tax credit  Recipients are companies with the following 
qualifications: (1) Eligible for the Job Training 
Incentive Program; (2) Employment greater than 
the previous year; (3) Offering jobs at the following 
wages: (a) at least $40K/year in a community with 
a population of less than 40,000; (b) at least 
$60K/year in a community with a population of 
40,000 or more.  This program provides a tax credit equal to 10%  of the 
wages and benefits paid for each new economic -base job 
created.  Ongoin  
New Mexico  Single Sales 
Factor 
Apportionment  Taxation & 
Revenue 
Department  Tax reduction  Recipients are manufacturing companies, excluding 
those in construction, farming, power  generation, 
and natural resource processing (including 
hydrocarbons).  
In addition, in taxable years beginning on or after 
January 1, 2015, corporate headquarters operations 
may elect the single sales factor methodology for its 
business income. (Under the single sales factor 
method, the sales factor is the only factor considered 
when determining the tax base attributable to the 
state.)  Over a 5 -year period beginning January 1, 2014, the "single 
sales factor" apportionment methodology is phased in as 
follows : 
2014:  Sales double -weighted  
2015:  Sales triple -weighted  
2016:  Sales 70%  
2017:  Sales 80%  
2018:  Single sales factor  Ongoing  
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 care and 
retail.  The program reimburses 50 -75% of employee wages. 
Custom training at a New Mexico public education al 
institution may also be covered.  Ongoing  
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 
pilot or TV series, or on resident wages for productions that 
utilize a qualified production facility for 10  or 15 days of 
principal photography, depending on budget.  
Credit is subject to an annual cap of $50 million for  each 
film production project.  Ongoing  
New Mexico  Film Crew 
Advancement 
Program  New Mexico 
Film 
Office/EDD  Labor & 
Training 
Reimburseme
nt Funds  The film industry is the recipient.  This program provides fifty % (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 operati on in New Mexico.  Ongoing   G/SCM/N/343/USA  
 
- 140 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
New Mexico  Filmmaker's 
Gross Receipts 
Tax Incentive  Tax 
Information 
Office  Tax 
exemption  The film industry is the recipient.  A qualified production company may execute nontaxable  
transaction certificates with its suppliers for tangible 
personal property or services.  The suppliers may then 
deduct the value of these certificates from the gross 
receipts 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  
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 qualified 
expenditures, and an additional 5% credit toward income 
tax liability by raising i ts 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 Mexic o 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; 2 0 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 (o n 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 
Developmen t 
Department & 
Taxation and 
Revenue 
Department  Tax credit  Recipients are businesses in rural communities in 
the state.  Rural areas are defined as those 
communities not within the 10 -mile radius of a large 
city. This program provides a 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 county,  2 years for Tier 2 county.  Unused credits 
can be carried forward for up to 3 years.  Ongoing  
New Mexico  Tax Increment 
Financing  New Mexico 
Taxation and 
Revenue 
Department  Financing  Recipients are companies in a designated enterprise 
zone.  The support is the amount of additional tax proceeds 
flowing from the increase in property valuation, diverted to 
finance the project.  Ongoing  
New Mexico  Catalyst Fund  Economic 
Development 
Department  Equity  The program is focused on technology start -ups, 
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 in to 
participating portfolio funds that together provide another 
$20 million in  matching private funds.  Ongoing   G/SCM/N/343/USA  
 
- 141 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 and help create and maintain jobs. The 
$7 million per  year consists of three components for 
companies: shooting commercials Do wnstate ($3 million), 
shooting Upstate ($3 million), and those demonstrating 
incremental "growth" in commercial production ($1 million).  
 
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 program, 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 rehabilit ation of facilities; 
acquisition of machinery and equipment; working capital; 
and the training of full -time permanent employees.  Ongoing  
New York  Innovation 
Technology 
Commercializati
on (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 located 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  innovation.  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 dire ct 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/343/USA  
 
- 142 - 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 commitment 
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% o r 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 distressed 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 loa n, 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 transa ction.  
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 dev otes the 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 or 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 science s company 
meets the eligibility criteria. The credit is capped at 
$500,000 per year for a lifetime cap of $1.5 million.  Ongoing  
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% tax credit for 
each of the two years following the year the investment tax 
credit is claimed based on increased employment.  Ongoing   G/SCM/N/343/USA  
 
- 143 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
New York  Biofuels 
Production 
Credit  Tax Law 
section 28  Tax credit  Recipients are manufacturers of qualified b iofuel 
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  
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 prog ram provides financial assistance in the form of 
refundable tax credits to qualifying businesses, with an 
annual cap of $250 million for  2015, $200 million  through 
2021, $150 million for  2022, $100 million for  2023 and $50 
million for  2024.  The program pro vides four types of tax 
credits:   
Excelsior Jobs Tax Credit: 6.85% of the gross wages paid 
for each net new job created in the state;  
Excelsior Investment Tax Credit: 2% of qualified 
investments;  
Excelsior Research and Development tax credit: 50% of the 
federal R&D credit, capped at 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 resea rch and development funds 
to net sales which equals or exceed six % (6%);  
c) Have gross revenues which did not exceed twenty 
million  dollars for the immediately preceding year.  This program provides credits of up to The amount of the 
credit is the sum of th e 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 
be more than $250,000 per year. Additional details on 
emerging technology defin itions and eligibility requirements 
are available in the NYC Department of Finance 
Biotechnology Tax Credit Application Definitions and 
Instructions  Until end of 
2019 
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 follo wing criteria: (1) 
its primary products or services are classified as 
emerging technologies under section  3102-e(1)(b) 
of the PAL; or (2) it has research and development 
activities in New York State and its ratio of research 
and development funds to net sa les 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 (employ ees 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   G/SCM/N/343/USA  
 
- 144 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
New York  START -UP NY  Empire State 
Devel opment 
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 university; 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 31, 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 se rvices in the Metropolitan Commuter 
Transportation District.  Sales tax benefits are also available 
for a period of 120 consecutive months.  The Metropolitan 
Commuter Transportation Mobility Tax benefit for 
employers is available for 40 consecutive calendar quarters 
beginning with the calendar quarter during which the 
business locates in the TFA.  Ongoing  
New York  Empowerment 
Zone Program  New York 
Empowerment 
Zone 
Corporation 
(NYEZC)  Mixed 
financing  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  over the next 10 years to match the 
Federal commitment fo r 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 lend ers provide loans with an 
interest rate of 4.5 %. The average cost of a project being 
funded is up to $200,000.  Ongoing  
New York  Enterprise 
Communities 
(EC) Empire State 
Development 
Corporation  Mixed 
financing  To stimulate economic growth in distressed areas, 
each community receives $2,947,368 over two 
years in Federal Social Security Block Grants.  New 
York State committed to match the Federal awards, 
for a total of $5,894,736 per Enterprise Community.  
Qualified businesses must be located within an 
Enter prise Community.  Sixty-five Federal Enterprise 
Communities were designated by the U.S. 
Department of Housing and Urban Development 
(HUD) at the end of 1994, through the Revenue 
Reconciliation Act (1993).  Four ECs are located in 
New York State: Buffalo, Roc hester, Albany -
Schenectady -Troy, Kingston -Newburgh.  Financing is available for the purchase of qualified 
enterprise zone property through qualified Enterprise Zone 
Facility Bonds.  Triple tax -exempt enterprise zone facility 
bond financing is lower than mark et interest rates.  At least 
95% of the net proceeds of the bond issue must be used to 
finance qualified EC property.  Total outstanding Enterprise 
Zone Facility Bonds allocated to any business cannot exceed 
$3 million per  EC or $20 million for  all ECs.  Ongo ing  G/SCM/N/343/USA  
 
- 145 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
New York  General 
Development 
Financing  Job 
Development 
Authority  Loan Eligible projects create or retain jobs or increase 
business activity undertaken by manufacturing, 
non-retail service firms, headquarters facilities of 
firms engaged in retail industries, retail firms located 
in distressed areas, and businesses which develop 
recreational, cultural, or historical facilities for 
tourist attraction.  This program provides loans of $75,000 to $2,000,000 for 
up to 40 % of total project cost at interest  rates no lower 
than 3 % and terms up to 20 years for real property and up 
to 7 years for machinery and equipment.  Interest rates on 
loans will be set at the time of approval; rates will reflect 
market conditions, applicant's ability to repay, and 
requireme nts necessary to make the project feasible.  Loan 
guarantees on loans between $75,000 to $2,000,000, or up 
to 60% of the total credit facility, whichever is less are also 
available.  Interest subsidy grants of $75,000 to $500,000 
can be provided for up to fi ve years; grants may not reduce 
the effective interest rate below 3 %. Capital Grants may 
also be available for hard costs and related soft costs, as 
well as for working capital.  Working capital loans can also 
be provided for amounts to be determined on a c ase-by-
case basis for capital -related expenses such as accounts 
receivable and inventory.  Approximately $29 million  was 
appropriated for 2015, but approximately $23 million  went 
unspent.  Ongoing  
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 ma ximum 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 financin g to fulfil 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 
authorize d, 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, whichever is less, 
for acquisition or improvement of land and/or buildings, 
construction and renovation, and for machinery and 
equipment purchases . A minimum of 10 % borrower equity 
is 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 estat e and 
seven years (or useful life of collateral) for machinery and 
equipment.  Ongoing   G/SCM/N/343/USA  
 
- 146 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
New York  Brownfield 
Clean -up 
Program Tax 
Credit  Department of 
Taxation and 
Finance, Tax 
Law sections 
21, 22  Tax credit  Recipients are qualifying redevelopers.  The amount of benefit is the amount of tax credit received  Ongoing; 
Eligible sites 
must have 
been accepted 
into the 
Brownfield 
Clean -up 
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 
Commercial 
Fishing Vessels  New York 
State 
Department of 
Taxation and 
Finance; Tax 
Law sections 
1101(B)(16), 
1105(c)(3)(iv)
, 1115(a)(24), 
1105(c)(3)(vii)  Tax 
Exemption  Sales and use tax on commercial fishing vessels 
used directly and predominately in the harvesting of 
fish for sale are qualified for exemption under this 
program.  The amounts vary.  Ongoing  
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 o f beer; 
60,000,000 or fewer gallons of cider; 20,000,000 or 
fewer gallons of wine; 800,000 or fewer gallons of 
liquor.  The credit is equal to 14 cents per gallon for the first 
500,000 gallons of beer, cider, wine or liquor produced in 
New York State in a t ax year, plus 4.5 cents per gallon for 
each additional gallon over 500,000 (up to 15,000,000 
additional gallons for beer, cider and wine and up to 
300,000 additional gallons for liquor) produced in New York 
State in the same tax year.  Ongoing  
New York  Sales Tax 
Exemption for 
maintenance/rep
airs 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.  The amount of the benefit is equal to the amount of the tax 
that does not have to be paid.  Ongoing   G/SCM/N/343/USA  
 
- 147 - 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 Dat a Center " 
2) Electricity and certain business property 
purchased for an "Eligible Internet Data Center " 
3) Computer software at a "Data Center " "Data 
Center " 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 distribut ion 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 amount 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  
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 series 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   G/SCM/N/343/USA  
 
- 148 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
North Carolina  Article 3J 
Business 
Property Tax 
Credit  Department of 
Revenue  
General  
Statutes 
§105‐129.88  Tax credit  Recipients must meet the following criteria: (1) Be 
an eligible business in one of the following areas: 
aircraft maintenance and repair; air courier services 
hub; company headquarters that creates at least 75 
new jobs; cust omer service call centers; electronic 
shopping and mail order houses; information 
technology and services; manufacturing; 
motorsports facility; motorsports racing team; R&D; 
warehousing; and wholesale trade; (2) the average 
full-time wage offered must meet  or exceed the local 
wage standard; (3) at least 50% of health insurance 
premiums for all full-time employees paid; (4) no 
significant environmental violations with the 
Environment & Natural Resources Dept. in last 5 
years; (5) no "wilfu l" or "failure to a bate" OSHA 
violations in the last 3 years; and, (6) no overdue 
taxes.  Eligible taxpayers may claim a credit based on a  percentage  
of the cost of capitalized tangible personal property that is 
placed in service during the taxable year, in excess of an 
applicable threshold.  This credit is taken in equal 
instalments over four years, beginning the year after the 
property is first placed in service.  The credit  percentage  and 
threshold are based on the tier designation of the county 
where the property is placed i n service.    No new tax 
credits 
granted as of 
January 1, 
2014. The 
credit has a 5 -
year 
carryforward , 
20-year for 
investments of 
at least 
$150 million  
over a 2 -year 
period.  
North Carolina  Job Maintenance 
and Capital 
Development 
Fund Department of 
Commerce  
General 
Statutes 
§143B‐437.01
2 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, over a period of between 5 
and 10 years. M ust 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  
North Carolina  Article 3B 
Renewable 
Energy & Waste 
Reduction Tax 
Credits  N.C.§105 -
275(45)  Tax credit  Recipients are  involved in the following eligible 
projects:  renewable energy installation; biodiesel & 
alternative fuel production; alternative fuel fuel ling 
infrastructure; or, recycling.  This program provides renewable energy tax credits of 
25-35% of the project cost per installation.  Ongoing  
North Carolina  Job 
Development 
Investment 
Grants (JDIG)  Department of 
Commerce, 
General 
Statutes 
N.C.§105 -
164.14A  Grants  The 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 decis ion. A 5-member Economic 
Investment Committee (EIC) evaluates projects, 
makes award decisions, and determines funding 
levels, grant periods and other terms of the grants.  Grants are based on a  percentage  of 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   G/SCM/N/343/USA  
 
- 149 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
North Carolina  Article 3J Real 
Property Tax 
Credit  Department of 
Revenue  
General 
Statutes 
§105‐129.89  Tax credit  Eligible taxpayers that invest at least $10 million in  
real property within a three -year period and create 
at least 200 new jobs within two years at an 
establishment located in a Tier 1 County.  Tax credit equal to the 30% of the eligible real property 
investment.  This credit is taken in equal instalments over  
seven years, beginning the year after the property is used 
in an eligible business.  To qualify for this credit, the 
taxpayer must obtain a written determination from the 
Department of Commerce.  The credits 
continue until 
the end of 
2014, with a 
15-year 
carryforward  
of unused 
credits, or 20 
years for 
investments of 
at least 
$150 million  
over a 2 -year 
period.  
North Carolina  Credit for 
Biodiesel 
Producers  Department of 
Revenue  
General 
Statutes 105 -
129.16F  Tax credit  The recipient is the biodiesel industry.   The credit may not exceed $500,000.  The credits 
last until the 
end of 2013, 
with a 5 -year 
carryforward . 
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, 
cultivat ing, harvesting, or curing of farm crops or in 
the production of dairy products, eggs, or animals; 
3) Boats sold to a commercial fishing operator that 
meet the statutory requirements of N.C. Gen. Stat. 
§ 105 -164.13(9) are qualified to receive the tax 
exemp tion.  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 products of 
waters in their original or unmanufactured state 
when such sales are made by the producer in the 
capacity of producer. Fish and seafoods are likewise 
exempt whe n sold by the fisherman in that capacity 
are eligible to receive the tax exemption.  The amounts vary.  Ongoing   G/SCM/N/343/USA  
 
- 150 - 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.  
Pollution abatement equipment means any 
equipment, including parts and accessories, used to 
eliminate, prevent or reduce air and water pollutants 
emitted resultin g from the manufacturing process. 
This category also includes equipment used for the 
purpose of treating, pre -treating 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 e xempt from sales 
and use tax, but are subject to a 1% privilege tax, capped 
at a maximum of $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  
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 ca rried 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 green diesel fuel 
having at least a 2% blend is allowed an income tax credit 
equal to 10% per year for 5 years of the seller's direct costs 
to adapt or add equipment to their fa cility to enable them 
to sell the biodiesel or green diesel blend.  Ongoing  
North Dakota  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/343/USA  
 
- 151 - 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 paym ents 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 
approxima tely $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 sales tax exemption, if applicable, will provide a five % 
sales tax exemption based on the cost of construction 
materials for a qualifying agricultural commodity processing 
facility.  Ongo ing 
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  
North Dakot a 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 p robability 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   G/SCM/N/343/USA  
 
- 152 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 w hich exceed $100,000 for 
reducing emissions, increasing efficiency, or enhancing 
reliability of equipment may also qualify for an exemption.  Ongoing  
North Dakota  Sales & Use Tax 
Exemptions for 
Oil Refineries  Tax 
Department  Tax 
exemption  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 5,00 0 barrels a day; environmental upgrades grater 
than $100,000 may also qualify.  Ongoing  
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, collect, store, transport or inject carbon 
dioxide for use in enhanced recovery of oil or natural gas in 
North Dakota.  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 equipme nt 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 provid es loans ranging from $500K to $1.5 
million, covering 20 -40% of total project investment.  Ongoing  
Ohio Entrepreneurial 
Signature 
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   G/SCM/N/343/USA  
 
- 153 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Ohio Pre‐Seed Fund 
Capitalization 
Program  Development 
Services 
Agency  Loan Funding goes to the highest scoring proposals to 
invest in the following technology areas:  
o Advanced Materials related to advanced polymers, 
ceramics, composites, carbon fibers and nanotubes, 
and specialty metals and alloys;  
o Aero propulsion Power Management;  
o Fuel Cells and Energy Storage;  
o Medical Technology  related to imaging, surgical 
instruments/equipment, implant devices, and 
regenerative medicine;  
o Software Applications for business and healthcare;  
o Sensing and Automation Technologies;  
o Situational Awareness and Surveillance Systems;  
o Solar Photovoltaics.  This program provides non -recourse loans equal to the 
amount of private capital raised, up to $3 million.  The 
amount provided in fiscal year 2015 was approximately 
$81,334,057.  Ongoing  
Ohio R&D Investment 
Loan Servicing  Development 
Services  
Agency  Loan & tax 
credit  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 c ommercialization of a 
new or improved product, process, technique, 
formula or invention.  This program provides low -interest loans partnered with a 
tax credit.  Ongoing  
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 Electric Power, 
Duke Energy, Dayton Power and Light and First 
Energy.  Eligible entities may apply through the 
Energy Loan Fund.  Amounts under th is 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 
the value of real property improvements for up to 15 years. 
Local legislative authority establishes terms and rates.  Ongoing  
Ohio Enterprise Zones  Developmen t 
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 pro vides 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 pe r 
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 fisca l 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 qualifying costs 
through loans in the range of $500,000 to $3 million.  Ongoing.   G/SCM/N/343/USA  
 
- 154 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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  
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 Environmental 
Technologies; Aerospace and Aviation; Agriculture 
and Food Processing; Bioscience and Bioproducts; 
Corporate and Professional Services; Distribution 
and Logistics;  Instruments, Controls, and 
Electronics; Motor Vehicles and Parts Manufacturing.  The IWTVP will reimburse a portion of the grantee's cost of 
approved training for full -time employees.  The program 
provided approximately $29,398,154 in fiscal year 2015.  Ongoing 
through 2015  
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 man ufacturing 
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 project is located. If the 
project meets the requirements of the exemption, 
then the Director of the Ohio Development Services 
Agency will certify the project as a Qualified Energy 
Projec t. 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 pro ject 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/343/USA  
 
- 155 - 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 enti ty such as a general or 
limited partnership, or a corporation, or a public 
entity whose principal business activity involves the 
aerospace sector.  The employer tax credit comes in two forms:  
Employer Tax Credit for Compensation Paid:  
Provides an annual income tax credit of up to 5 years for 
qualified employers of 10% of the compensation paid to a 
qualified employee with a degree from an Oklahoma 
university or college and 5% if the employee has a degree 
from outside Oklahoma. Credit cannot exceed $12,500 for 
each qualified employee annually.  
Employer Tax Credit for Tuition Reimbursement:  
Provides an annual income tax credit of up to 4 years for 
qualified employers for tuition reimbursed to qualified 
employees. This credit shall be 50% of the tuition 
reimbu rsed 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 yea r of 
beginning employment with the qualified employer.  Program will 
terminate as 
of January 1, 
2026.  
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 -hundredt hs of 
one cent per kilowatt -hour of electricity generated 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 be fore 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 fo ot 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 state -wide.  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/343/USA  
 
- 156 - 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 Tax 
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 $1,000,000 is required.  Certain types of 
wind power generators are exempt from the payroll 
requirement, if there is an increase of $2 million  or 
more in capital improvements while maintaining or 
increasing payroll. Eligible property may include 
land, buildings, improvements, machinery, fixtures 
and equipment used directly and exclusi vely 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 times 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 the ad valorem  tax 
exemption after the sunset date; SB 501 establishes a five -
year step -down for zero emission tax credits and sets a $6 
million  annual cap state -wide.)  Ongoin g 
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 
indefinitely.  Ongoing  
Oklahoma  Oklahoma Film 
Enhancement 
Rebate  Oklahoma Film 
and Music 
Commissio n 
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 wi th 
Canada Film 
Act shall be 
terminated 
effective 
July 1, 2024, 
and no claim 
shall be paid 
thereafter.  
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 T ax Exemption cannot be used in conjunction with 
the 35% rebate.  Ongoing   G/SCM/N/343/USA  
 
- 157 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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.  
b. Research and development or com puter services 
companies (SIC 7372 -7375, 8731 -8734). 
Companies classified as SIC 7374 must attain a 
minimum of $100,000 purchases, when at least 
50% of the annual gross revenue of the business is 
generated by sales of products or services to an 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 exclusion up to 
15% of investment.  Ongo ing 
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 an d 
architectural fees, but not legal fees. (2) Facilities 
with construction costs exceeding $10 million, and 
with combined total costs of material, construction, 
and machinery exceeding $50 million, which add 75 
new employees who are retained for 36 months.  (3) 
Facilities with construction costs exceeding 
$300,000,000 which maintain an employment level 
of at least 1,750 full-time equivalent employees. 4) 
Qualified new or expanded aircraft maintenance and 
overhaul facilities that create 250 or more jobs, with 
construction tota lling 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   G/SCM/N/343/USA  
 
- 158 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 busi ness 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 a re not 
eligible for the local incentive, nor are companies relocating 
from within the state.  Ongoing  
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 basi c 
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 qualifying  
industries, limited to manufacturing industries that 
presently qualify for Investment Tax Credits. 
Companies must make capital investments greater 
than $40 million  within 3 years of start date. 
Companies must offer wages greater than the state 
average wage . The program provides a 2% tax credit per year for 5 years  
but may not exceed a net benefit rate of 5% of new taxable 
payroll for the Investment Tax Credits portion, in addition 
to the Quality Jobs payments of the net benefit rate 
multiplied by the actual  payroll of new direct jobs per 
calendar quarter. After 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 t o 
$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 manufacturing.  Credit is provided at 2% of the cost of qualifying property 
or $1000 per emplo yee, 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  
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 useful life of the collateral or 20 years, whichever is less.  
The interest rate is one point above the current yield of U.S. 
Treasury securities of a comparable term, with a 1.5% 
origination fee.  Ongoing   G/SCM/N/343/USA  
 
- 159 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Oregon  Business Energy 
Facilities (BETC)  Oregon 
Department of 
Energy (ORS 
315.354)  Tax credit  Recipients are business es, or rental property owners 
who pay taxes for a business site in Oregon. The 
business, its partners, or its shareholders may use 
the credit. The applicant must own or be the contract 
buyer of the project. The credit is only available for 
investments in f acilities that are completed by the 
end of 2015.  The tax credit is 35 % of the eligible project costs, to be 
taken over five years: 10 % in the first and second years 
and five % each year thereafter. Eligible project costs of 
$20,000 or less are entitled to t he tax credit in one year, 
but the credit is not refundable and cannot exceed tax 
liability. Certain facilities using or producing renewable 
energy resources are allowed a credit of 50 % of eligible 
project costs, to be claimed at 10 % each year for five yea rs. Projects 
completed 
after 2015 do 
not qualify.  
Oregon  Business 
Retention 
Services  Business 
Oregon  Business 
assistance  Recipients include any non -retail business, with 
priority given to industries with a high potential for 
job creation or retention, or  in economically 
distressed areas in Oregon.  Participating businesses receive up to $15,000 worth of 
management consulting services.  The applicant for a 
feasibility study of a closed industrial facility must provide 
25% of the cost of the study in a cash m atch, with a 
maximum government contribution of $30,000.  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  Electronic 
Commerce 
Enterprise Zone  Business 
Oregon/Gover
nor's Office & 
Department of 
Revenue  Income tax 
credit and 
property tax 
abatement  Businesses that engage predominantly in 
transactions via the internet or an internet -based 
computer platform.  This program provides a tax credit of 25% of the investment 
cost in capital assets used in electronic commerce 
operations, up to $2 million per  year. The investment must 
be made no later than the tax year that begins during 2017.  
Additionally, certain mach inery and equipment may qualify 
for a local property tax exemption if used in qualifying 
electronic commerce.  Ongoing, but 
investments 
must be made 
no later than 
the tax year 
that begins 
during 2017.  
Oregon  Long-term rural 
enterprise zone 
facility credit  Business 
Oregon/Gover
nor's Office & 
Department of 
Revenue  Tax credit  Recipients can be any corporation that owns a 
facility exempt from property taxes under sister 
enterprise zone program.  This program provides credit equal to 62.5 % of facility's 
gross pay roll over a period of five to 15 years. The credit 
may only be used to offset taxes in excess of a minimum 
tax payment, up to $1 million in  any one year, and 
apportioned to the facility.  Ongoing  
Oregon  Long-term rural 
enterprise zone 
facility 
exemption  Local/tribal 
governments, 
Department of 
Revenue & 
Business 
Oregon  Property tax 
abatement  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 sev en to 15 consecutive years of full relief 
from assessment of all local property taxes on new facility 
property.  Local approval/agreement is mandatory.  Ongoing  
Oregon  Oregon 
Investment 
Advantage  Business 
Oregon & 
Department of 
Revenue  Income tax 
reduction  Recipients must create at least five new full -time 
jobs, the operations must be the first of their kind in 
Oregon  and must be located inside an eligible 
county.  The income attributable to new operations in a qualifying 
facility may be exempt from state tax able income.  Ongoing  
Oregon  Qualified 
Research 
Activities Credit  Department of 
Revenue (ORS 
317.152 to 
317.154)  Tax credit  Recipients may be any corporation undertaking 
qualified research or paying for basic research in 
Oregon.  This program provides a tax  credit of five % of eligible 
annual expenses in excess of base amount, up to $2 million 
per year, in parallel with the federal income tax credit.  Ongoing   G/SCM/N/343/USA  
 
- 160 - 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 non -retail business in any of 
59 or more enterprise zone designations found 
throughout the state  Increased hiring entitles a business to 100 -% abatement on 
qualified, new plant & equipment. Exemptions la st 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 non -retail business.  This program provides an exemption from property tax on 
new investment in excess of the taxable portion.  The 
taxable portion starts at $25 million in  rural areas and $100 
million in  urban areas.  Business must also pay a community 
service fee equal to a por tion 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 gal lons total.  Ongoing  
Pennsylvania  Ben Franklin 
Technology 
Development 
Authority 
(BFTDA) 
Technology 
Company 
Investment 
Program  Department of 
Community 
and Ec onomic 
Development  Loan Recipients include businesses that fall within 
identified SIC or NAICS codes.  The amounts vary.  Ongoing  
Pennsylvania  Ben Franklin 
Technology 
Development 
Authority 
(BFTDA) -
Venture 
Investment 
Program  Department of 
Community 
and Economic 
Development  Loan The recipients include businesses involved in 
technology or life sciences.  The amounts vary.  Ongoing  
Pennsylvania  Ben Franklin 
Technology 
Partners  Department of 
Community 
and Economic 
Development  Loan and 
grant  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 with in the state.  Ongoing   G/SCM/N/343/USA  
 
- 161 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Pennsylvania  Business 
Opportunities 
Fund (BOF)  Department of 
Community 
and Economic 
Development  Loan Any small business may apply, but the program will 
give priority to small businesses requiring capital 
and technical assistance in order to compete for 
governmental and private sector contracts. This 
program is open to businesses located in the 
following counties: Adams, Allegheny, Armstrong, 
Beaver, Berks, Butler, Chester, Clarion, Crawford, 
Cumberland, Dauphin, Erie, Fayette, Frankl in, 
Greene, Indiana, Lancaster, Lawrence, Lebanon, 
Lehigh, Mercer, Montgomery, Northampton, Perry, 
Washington, Westmoreland and York.  The amounts vary.  Ongoing  
Pennsylvania  Community 
Economic 
Development 
Loan Program  Department of 
Community 
and Economic 
Development 
(DCED)  Loan 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 proje ct cost, whichever is less. There is a 2% 
interest rate, with flexible terms.  Ongoing  
Pennsylvania  Film Tax Credit 
Program  Department of 
Community 
and Economic 
Development  Tax credit  Projects eligible for tax credits under the program 
include: the production of a feature film, a television 
film, a television talk or game show series, a 
television commercial, a television pilot or each 
episode of a television series intended as 
programming for a national audience.  The amount of the tax credit availab le 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/re
duction  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 project.  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 eligi ble 
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/343/USA  
 
- 162 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Pennsylvania  The 
Pennsylvania 
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 Pennsylvan ia'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 ma y be borrowed for 
every 10 new direct or indirect jobs that the borrower can 
demonstrate the project will create.  Ongoing  
Pennsylvania  Renewable 
Energy Program 
(REP) – 
Geothermal and 
Wind Projects  The program 
is 
administered 
jointly by the 
Department of 
Community 
and Economic 
Development 
(DCED) and 
the 
Department of 
Environmental 
Protection 
(DEP) under 
the direction 
of the 
Commonwealt
h Financing 
Authority 
(CFA).  Loans, loan 
guarantees, 
and grants  Recipients include geothermal and wind energy 
equipment man ufacturers and operators of 
geothermal and wind energy generators.  Loans for component manufacturers of renewable energy 
generation equipment up to $40,000 for every new job 
created. Loans for geothermal systems or wind energy 
generation or distribution pr ojects 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  
Pennsylvania  Solar Energy 
Program (SEP)  The program 
is 
administered 
jointly by the 
Department of 
Community 
and Economic 
Development 
(DCED)  and 
the 
Department of 
Environmental 
Protection 
(DEP) under 
the direction 
of the 
Commonwealt
h Financing 
Authority 
(CFA).  Grants and 
loans  Recipients include solar energy equipment 
manufacturers and operators of solar energy 
generators  Loans for component m anufacturers of solar energy 
generation equipment may be up to $35,000 for every new 
job created within three years after approval of the loan. 
Loans for solar energy generation or distribution projects 
shall not exceed $5 million  or $2.25 per watt, whiche ver 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   G/SCM/N/343/USA  
 
- 163 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Pennsylvania  Alternative 
Clean Energy 
Program (ACE)  The program 
is 
administered 
jointly by the 
Department of 
Community 
and Economic 
Development 
(DCED) and 
the 
Department of  
Environmental 
Protection 
(DEP), under 
the direction 
of the 
Commonwealt
h 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 c reated by the 
business within three years after approval of the grant. 
Grants for any alternative energy production or clean 
energy project shall not exceed $2 million  or 30 % of the 
total project cost, whichever is less.  Ongoing  
Puerto Rico  Economic 
Incentives for 
the 
Development of 
Puerto Rico Act 
(Act No. 73 -
2008)  Puerto Rico 
Industrial 
Development 
Company 
(PRIDCO)  Tax credit  Recipients are businesses engaged in the following: 
scientific research and development;  recycling; 
hydroponics; and software  development.  Incentives under this program include:  
- Reduced 4% income tax rate on industrial income  
- 12% tax withholding on royalties  
- 0-1% income tax on pioneer industries  
- Up to 50% tax credit for purchasing local and recycled 
products  
- Up to 50% tax credit for R&D  
- Up to 50% tax credit for investing in efficient energy use 
and renewable energy machinery and equipment, and  
- Up to $5,000 tax credit for job creation  Ongoing  
Puerto Rico  Green Energy 
Incentives Act of 
Puerto Rico (Act 
No. 82 -2010)  Puerto Rico 
Department of 
Economic 
Development 
and 
Commerce  Tax credits 
and 
exemptions  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 direc t operator of the production unit 
or as owner of a production unit operated by another 
person.  This program provides (1) a 4% fixed rate on income 
derived from production of green energy, (2) 90% 
exemption of municipal and state real and personal 
property taxes, (3) 60% exemption on municipal licenses, 
excises and other municipal taxes and (4) various tax 
credits for job creation.  Ongoing  
Puerto Rico  Incentives Act 
for the Creation 
and Retention of 
Jobs in the 
Small - and 
Medium -sized 
Enterprises (Act 
No. 120-2014)  Puerto Rico 
Trade and 
Export 
Company  Tax 
exemptions 
and credits  Recipients are small - and medium -sized enterprises 
(SMEs) with 50 employees or less and sales of $10 
million  or less.  The program offers multiple incentives for SMEs such as:  
- Special Tax Rates: 5%, 10%, 15%  
- Municipal Tax Exemptions: 50%  
- Property Tax Exemptions: 50%  
- Salary Reimbursement: 50% of federal minimum wage up 
to $3.63/hr.  Ongoing  
Rhode Island  Innovation 
Vouchers  Rhode Island 
Commerce 
Corporation  Grant  Small businesses in innovation sectors  Competitive awards (up to $50,000) to purchase R&D 
technical assistance from state and regional higher -ed 
institutions  Ongoing   G/SCM/N/343/USA  
 
- 164 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Rhode Island  Non-
Manufacturing 
Investment Tax 
Credits  Rhode Island 
Department of 
Labor and 
Training Tax Credit  In order to be eligible for the credit, the employer 
must be paying above average wages or investing 
significantly in employee training. In addition, more 
than half of the revenue of non -manufacturing firms 
must come from out -of-state sale s or sales to the 
federal government.  Firms in certain non -manufacturing industries are also able 
to take the 10% investment tax credit on owned or leased 
tangible personal property and other tangible property 
placed in service on or after January 1, 1998.  
 
The 10% credit is not allowed on buildings, structural 
components, motor vehicles and furniture for non -
manufacturing firms. The investment tax credit may not 
reduce the taxpayer's liability below 50% of the taxpayer's 
total tax liability before credits for that year. Unused credits 
may be carried forward up to seven (7) years.  Ongoing  
Rhode Island  Research and 
Development 
Sales Tax 
Exemptions  Rhode Island 
Commerce 
Corporation  Tax 
Exemption  Sales or use of scientific equipment, computers, 
software and re lated items to a qualifying firm to be 
used predominantly for research and development 
purposes are exempt from Rhode Island Sales and 
Use Tax.  The amount of the benefit is amount of the tax exempted  Ongoing  
Rhode Island  Enterprise Zones  Rhode Island 
Economic 
Development 
Corporation  Tax credit  The State of Rhode Island has designated eleven 
Enterprise Zones.  These zones include parts of 
Bristol, Central Falls, Cranston, Cumberland, East 
Providence, Lincoln, Pawtucket, Portsmouth, 
Providence, Tiverton, Warren, Woonsocket, and 
West Warwick.  Federal enterprise zones or 
enterprise communities qualify for all benefits 
afforded state enterprise zones as of July 1, 1998.  A tax credit is allowed for qualified enterprise zone 
businesses for employing persons dom iciled in an enterprise 
zone.  Firms qualifying for enterprise zone tax credits by 
increasing the total company employment by 5 % within an 
enterprise zone may take a credit equal to 75 % of the total 
wages paid to enterprise job employees living in an 
enterp rise zone, with a maximum credit up to $5,000 per 
enterprise zone resident new hire.  A credit of 50 % of the 
total wages for on -enterprise zone employees is available 
up to $2,500 per new hire.  Ongoing  
Rhode Island  Rhode Island 
Employer's 
Apprenticeship 
Tax Credit  Rhode Island 
Economic 
Development 
Corporation  Tax credit  The credit applies to the following trades in the metal 
and plastic industries: machinist, toolmaker, 
modelmaker, gage maker, patternmaker, plastic 
process technician, tool & machine setter, diesinker, 
mold maker, tool & die maker, machine tool repair.  The annual credit allowed is 50 % of the actual wages paid 
to the qualifying apprentice or $4,800, whichever is less.  Ongoing  
Rhode Island  Film and 
Television Tax 
Credit  The Rhode 
Island Film & 
Television 
Office  Tax credit  The recipient is the film industry.  This program provides a 25 % motion picture company 
transferable tax credit for all Rhode Island spending. It also 
includes salaries for people working on the ground in state. 
Credits are capped at $5 million  which can be carried 
forward for no more than three years, but that maximum 
can be waived with approval.  No more than $15 million in  
credits can be obligated in one calendar year.  Ongoing  
Rhode Island  Innovation Tax 
Credit  Rhode Island 
Economic 
Development 
Corporation  Tax credit  To be eligible to apply for the credit, a company 
must have annual gross revenues of less than $1 
million in  the prior two calendar years and must be 
categorized as one of the following innovation 
industries: Biotechnology and Life Sciences; 
Communication and Information Technology; 
Financial Services; Marine and Defense 
Manufacturing; Professional, Technical and 
Educational Services; Industrial and Consumer 
Product Manufacturing and Design.  The Rhode Island Innovation Tax Credit offers up to a 50% 
credit o n qualified capital investments, with a maximum 
credit of $100,000.  Ongoing   G/SCM/N/343/USA  
 
- 165 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Rhode Island  Job Creation 
Guaranty 
Program  Rhode Island 
Economic 
Development 
Corporation  Loan 
guarantee  Loan guarantees or guarantees of certain bond 
obligations are allowed for the benefit of businesses 
in primarily technology and innovation -driven 
industries.  Permanently created jobs must be full -
time, at least 30 hours per week with industry 
comparable benefits, and have earnings of more 
than 250 % of the state minimum wage.  Loan guarantees may not exceed $10 million per  project.  Ongoing  
Rhode Island  Local Agriculture  
and Seafood Act 
Grants Program  Rhode Island 
Department of 
Environmental 
Management  Grant  Projects/programs must serve at least one of the 
following purposes in order to be eligible for funding:  
1. Assist in the marketing of Rhode Island grown 
agricultural products and local seafood for the 
purpose of sale and promotion;  
2. Enhance the economic competitiveness of Rhode 
Island grown agricultural products and local 
seafood;  3. Provide financial and technical 
assistance support to organizations and producers 
for activities and programs which enhance the 
economic viability of local agriculture, and support 
the development of a locally -based, safe and 
sustainable food s ystem; and,  4. Perform other 
activities necessary to facilitate the success and 
viability of the state 's agricultural and seafood 
sectors.  The maximum grant award available to a farmer, individual, 
business or non -profit organization is $20,000.  Overhead 
and/or administrative costs are limited to 10% of total 
budget proposal.  Ongoing   G/SCM/N/343/USA  
 
- 166 - 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  To meet the definition of a high -performance 
manufacturer, the firm must be classified in SIC 
categories 28, 30, 34 to 36, or SIC 38, and the 
annual wage paid to full -time equivalent employees 
must be greater than the average annual wage paid 
by all  
Rhode Island employers in the same two -digit SIC. 
In addition, the co mpany must meet at least one (1) 
of the following three criteria:                      - The 
median annual wage paid to full -time equivalent 
employees is greater than or equal to 125 % of the 
average annual wage paid by all employers in the 
state (125 % of the average annual wage paid to all 
covered workers in 2004 was equal to $46,351), or  
- The average annual wage paid to full -time 
equivalent employees classified as production 
workers (as defined by the Department of Labor and 
Training) is greater than the a verage annual wage 
paid to all production workers  
in the state in the same two -digit SIC Code; or  
-The firm invests at least 2 % of total payroll costs in 
worker training or retraining.                               - 
Biotechnology -related firms wishing to use the 
Investment Tax Credit beyond seven years must, for 
each tax year, maintain an average quarterly 
employment level that is at least 9.5% above the 
level maintained in the fourth year of the initial 
credit, and pay an average quarterly median wage 
that is at least equal to the quarterly median wage 
for the previous three calendar years.  High-performance manufacturers are allowed a 10% 
investment tax credit against their corporate tax on the cost 
of qualified lease amounts for tangible personal property  or 
other tangible property, as well as buildings and structural 
components owned, leased to own or leased for at least 20 
years.  Ongoing  
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 
production has been for sale to a branch of the United 
States Armed Services.  Ongoing  
South Carolina  Employee Wage 
and Supplier 
Rebate  South Caro lina 
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 Sou th Carolina supplier 
expenditures if they spend at least $1,000,000 in the state.  Ongoing   G/SCM/N/343/USA  
 
- 167 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
South Carolina  Motion Picture 
Production 
Facility Credit  South Carolina 
Department of 
Parks, 
Recreation & 
Tourism - Film 
Commission  Tax credit  The recipient is the film industry.  This program provides an income tax credit equal to 20% 
of the investment in a company that constructs, converts or 
equips a motion picture production or post -production 
facility.  For a production facility, the company must spend 
at least $2  million, excluding land costs, and for a post -
production facility, the company must spend at least $1 
million, excluding land costs.  Limited to $5 million for  all 
years and cannot exceed 50% of tax liability.  Ongoing  
South Carolina  Motion Picture 
Project Credit  South Carolina 
Department of 
Parks, 
Recreation & 
Tourism - Film 
Commission  Tax credit  The recipient is the film industry.  This program provides an income tax credit equal to 20% 
of the cash investment in a company that develo ps 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 on 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 instalments.  Ongoing; 
credit is 
repealed for 
facilities 
placed in 
service after 
2019.  
South Carolina  Tax Credit for 
Renewable 
Energy Systems 
Manufacturers  South Carolina 
Department of 
Revenue  Tax credit  Recipients include manufacturers of renewable 
energy systems that  (1) invest at least (a) $50  
millio n 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 e xpenditures.  Credits cannot exceed $500,000 
for any taxable year or $5 million  total.  Until end of 
December 31, 
2020.  
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, 2022.  The credit may first be a pplied against 100% of a company's 
income tax liability and any excess can be applied as a 
rebate of withholding tax liability.  Ongoing   G/SCM/N/343/USA  
 
- 168 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 and 
which  increases its port cargo volume at these 
facilities by a minimum of 5% in a calendar year; (2) 
a manufacturing facility 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 di stribution 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 sales tax of 6% plus t he 
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 within 
a consecutive 12 -month period.  The exemption applies to the state sales tax of 6% plus the 
local option tax, if any.  Ongoing  
South Dakota  Alternative 
Annual Tax on 
Wind Farm 
Property  South Dakota 
Department of 
Revenue; 
South Dakota 
Codified Law 
10-35-17-19 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 distric ts, or other 
political subdivisions of the state on the personal and real 
property of the company which is used or intended for use 
as a wind farm  but are not in lieu of the retail sales and 
service tax or other taxes.  Ongoing   G/SCM/N/343/USA  
 
- 169 - 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 Tennessee 
expenses producing a the atrical film or television 
show in Tennessee.  This program provides a 25% refund calculated on Qualified 
Tennessee Expenses that are necessary for the production 
of a theatrical film or television show in Tennessee.  Ongoing  
Tennessee  Carbon Charge 
Tax Credit  Tennessee 
Department of 
Revenue  Tax 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, ex panding, or remode lling 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 man ufacturing 
a product that is necessary for the production of 
green energy.  A certified green energy supply chain manufacturer shall be 
allowed a carbon charge credit, against the sum total of 
franchise and excise tax liability, equal to any carbon tax 
levied by the Tennessee Valley Authority on a certified 
supply chain manufacturer 's energy bill.  The credit must be 
used to offset a certified green energy supply chain 
manufacturer 's Tennessee franchise and excise tax liability. 
Any credit that cannot be used  during a fiscal year may be 
refunded to the taxpayer in the form of a cash 
overpayment.  Ongoing  
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 
the Commissioner of Departme nt 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 remode lled 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 av ailable 
to taxpayers that establish a qualified facility to support an 
emerging industry in Tennessee.  The credit is equal to the 
amount of sales and use tax paid to Tennessee, less the 
0.5% that is earmarked for education, on the sale or use of 
qualified tangible personal property.  A Qualified 
Headquarters facility locating in this state shall be eligible 
for a credit of all state sales and use tax paid on qualified 
tangible personal property except tax at the rate of 0.5% 
on qualified tangible personal pr operty.  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 fo r 3 
years for a Tier 2 community and taken for 5 years for a 
Tier 3 community.  There is no carryforward  provision.  Ongoing   G/SCM/N/343/USA  
 
- 170 - 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 remode lling a facility 
that is certified by the Commissioner of Revenue, 
Commissioner of ECD a nd 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 expres sed 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 a nd 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 
offset 100% of the integra ted supplier 's total franchise and 
excise tax liability with no carryforward . 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 forward for up to 15 
years.  Ongoing  
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  TX Tax Code 
Sec 162.001, 
162.204  Tax 
exemption  Recipients are diesel suppliers and distributors.  The exemption is only for the portion of ethanol or biodiese l 
that is blended into the diesel fuel otherwise subject to fuel 
tax of $0.20/gal.  Ongoing  
Texas  Vessel Sales Tax 
Exemption  TX Tax Code 
Sec 151.329  Tax 
Exemption  Recipients are the operators of commercial fishing 
vessels.  All of the sales taxes that would be due are exempted  Ongoing  
Texas  Defense 
Economic 
Readjustment 
Zone Program  Office of the 
Governor  Tax 
incentives  Designated readjustment projects are eligible to 
apply for state sales and use tax refunds on qualified 
expendit ures. 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 canno t 
exceed 500 or a number equal to 110 % of the projected 
jobs, whichever is less.  Ongoing   G/SCM/N/343/USA  
 
- 171 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Texas  Economic 
Development 
Refund  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 establis hed under 
Chapter 312; or, (3) the company is not in a tax 
abatement agreement with a school district.  The refund is equal to the amount of property taxes that 
would have been paid had the company entered into a 
school district abatement agreement with ter ms identical to 
the city or county abatement agreement, not to exceed the 
net state sales and use taxes and state franchise taxes paid 
or collected and remitted during that calendar year. The 
refund amount may also be limited by a state -wide 
appropriation per year for this refund program.  Ongoing  
Texas  Enterprise Zone 
Program  Office of the 
Governor  Tax refund  A business making 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 enterprise zone residents, the 
businesses become eligible for a refund of state 
sales and use taxes paid on certain items used at the 
qualified business site.  Enterprise projects are eligible for a refund of state sales or 
use taxes paid on items used at the qualified business site.  
The amount reimbursed is based on the capital investment 
connected to the project and the number of jobs 
created/retained at the site.  The project would be eligible 
for a refund of state sales and use taxes paid of up to $7,500 
per new job created, up to a maximum of $3.75 million.  The 
number of jobs eligible for a refund cannot exceed 500.  Ongoing  
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 wealth of the school district where the 
investment is made.  The scale ranges from a cap of $100 
million for  school districts with tax bases exceeding $ 10 
billion  to a cap of $1 million for  school districts with tax 
bases under $100 thousand.  Ongoing  
Texas  Lodging and Fuel 
Tax Exemption  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  
Texas  Moving Image 
Industry 
Incentive 
Program  Texas Film 
Commission  Grant  Recipie nts are film, TV and video production 
companies.  Available for review at the Texas Film 
Commission's website are the specific eligibility 
qualifications for projects including investment 
thresholds, employment requirements and content.  In 2015 -2016, approx imately $35 million  was budgeted for 
this program. In 2017 -2018, approximately $22 million  was 
appropriated for this program.  Ongoing  
Texas  Media 
Production 
Development 
Zone Texas Film 
Commission  Tax 
exemption  Media production industry  Allowable sales and  use tax.  Ongoing  
Texas  Sales and Local 
Tax Exemption  Comptroller of 
Public 
Accounts  Tax 
exemption  The recipient is the film industry.  Filmmakers are exempt from 100 % of state and local sales 
taxes on most items and services bought or rented for direct 
use in production.  Ongoing  
Texas  Product 
Development 
Fund & Small 
Business  
Incubator 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 
Funds have a total of $45 million in  bonding authority.  Ongoing   G/SCM/N/343/USA  
 
- 172 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Texas  Property Tax 
Abatement  Texas 
Comptroller of 
Public 
Accounts  Tax 
abatement / 
reduction  Recipients are companies located in reinvestment 
zones state -wide.  The designation of a reinvestment zone may be for five -
year, renewable periods.  Tax abatement agreements have 
a maximum term of 10 years and provide for the exemption 
of real property and tangible personal property located on 
the real property.  Only the increased value of the property 
may be exempted.  Ongoing  
Texas  Tax Increment 
Financing  Office of 
Attorney 
General  Loan Recipients are in a community that has a geographic 
area known as a reinvestment zone. Businesses 
benefiting from the incentives must be located 
within the zone.  A municipality may designate an 
area as a reinvestment zone.   A municipality creating a reinvestment zone may issue tax 
increment bonds or notes, the proceeds of which may be 
used to pay project costs.  Tax increment bonds and notes 
are payable, as to both principal and interest, solely from a 
tax increment fund established for a reinvestment zone.  Ongoing  
Texas  Wind and Solar 
Energy Tax 
Exemptions and 
Deductions  State Energy 
Conservation 
Office  Tax 
exemptions 
and 
deductions  Recipients are manufacturers, sellers, or installers of 
solar and wind energy devices.  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 another state or country for the project 
location.  Recipients of the grants and amounts awarded are decided 
on a case -by-case basis by unanimous agreement of the 
Texas G overnor, Lt. Governor and Speaker of the House.  
Current balance in the program is approximately $120 
million.  Ongoing  
Texas  R&D Tax Credit  Comptroller of 
Public 
Accounts  Tax credit  This program provides companies a choice between 
a franchise tax credit an d a sales tax exemption for 
materials, software, and equipment used for R&D 
purposes.  Tax Code Chapter 171, subchapter M 
effectively establishes the qualifications, definitions 
and eligibility criteria for the credit.  The amount of credit for any report eq uals five % 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  
Utah Economic 
Development 
Tax Increment 
Finance (EDTIF) 
Tax Credit (UCA 
63M-1-2401)  Governor's 
Office of 
Economic 
Development 
(GOED)  Tax credit  Recipients are medium to large businesses and must 
be an existing business preferably in a targeted 
industry and crea te at least 50 new jobs over the life 
of the project.  The company must demonstrate 
stability and profitability.  There is a maximum 
rebate of up to 30 % of new state taxes over the life 
of the project on a post -performance basis; no more 
than 50 % of the reba te in one year; new jobs 
created must pay at least 125 % above the county 
average wages within the urban area and for rural 
areas 100 % of county average wages must be paid.  
Must demonstrate competition with other locations.  The tax credit can be up to 30% o f 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 total led approximately 
$3,887,700.  Ongoing   G/SCM/N/343/USA  
 
- 173 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 in dustry. 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  least 125 % above the 
county average wages within the urban area and for 
rural areas 100 % of county wages must be paid.  The tax credit can be up to 100% of new state revenues 
over the life of the project on a post -performance basis.  
Typical project length is 5-10 years. The  percentage  and 
duration is set by the GOED Board.  Ongoing  
Utah Motion Picture 
Incentive Fund 
(UCA 63M -1-
1801)  Governor's 
Office of 
Economic 
Development/
Utah Film 
Commission  Cash grant 
and tax credit  The recipients are the film industry and digital media 
industry.  Film productions can receive up to a 20% refundable 
income tax credit based on spending in Utah.  A film 
production that highlights the State of Utah, may be eligible 
to receive up to 5% in addition to the 20%.  Digital Media 
productions can receive up to a 20% refundable income tax 
credit on new state revenue generated by the project.  Tax 
credits issued in fiscal year 2016 total led $3,998,900.  Ongoing.  
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 st ill 
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 busine sses 
operating in Recycling Market Development Zones.  This program provides: (1) a five % state tax credit on 
machinery and equipment; (2) 20 % state credit on the first 
$10,000 of expenditures (up to $2,000) on eligible 
operating costs;  (3) technical assist ance 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 
Commercializati
on & 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 potential economic development in Utah; 
company management and leadership; strength of 
technology and potential for commercialization; size 
and market for proposed technology; ability to sell 
and market technology; and strength of the 
company's competitive advantage.  Technologies can be  awarded up to $200,000 in grants over 
the life of the technology.  Ongoing   G/SCM/N/343/USA  
 
- 174 - 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 j ob paying 110 % of the county's 
average annual wage; $1,250 for each new job paying 
115% of the county's average annual wage; $1,500 for 
each new incremental job paying 125 % of the county's 
average annual wage.  The amount expended in fiscal year 
2016 was approximately $881,200.  Ongoing  
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.  Ongo ing 
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 exempt 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  
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 e xempt 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  
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, financi al services, food 
systems, forest products, health care, software 
development, biotechnology, clean energy, and 
environmental consulting.  Of the 55 grant 
agreements in FY2015 and FY2016, 35 grant 
agreements were in the advanced manufacturing 
sector.  The VT P 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 t here were 
grant awards of $1,343,333.  Ongoing   G/SCM/N/343/USA  
 
- 175 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Virginia  Enterprise Zone 
Program  Virginia 
Department of 
Housing and 
Community 
Development  Cash grant  Recipients are in the thirty enterprise zones 
authorized state -wide.  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 pro grams 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  
Virginia  Commonwealth'
s Development 
Opportunity 
Fund 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 fol lowing conditions. (1) A minimum 
private investment of $5 million and  creation of at 
least 50 jobs. (2) In localities with above -average 
poverty, the minimum private investment 
requirement is $2.5  million and  the minimum job 
creation requirement is 25 jobs. (3) In localities with 
above -average unemployment and above -average 
poverty, a minimum private investment requirement 
is $1.5 million and  the minimum job creation 
requirement is 15 jobs. (4) Projects are ex pected to 
pay at least the local prevailing average wage or 
eighty -five% of the prevailing average wage in 
above -average unemployment and/or above -
average poverty localities.  The amounts vary.  Ongoing  
Virginia  Loan/Grant 
Program  Virginia 
Coalfield 
Economic 
Development 
Authority  Loans and 
grants.  The 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 empl oyers who will bring new income to the 
area. Priority will be given to loans requiring 
$10,000 or less per permanent job creation.  The 
average minimum hourly wage should equal or 
exceed 1.5 times the current federal minimum wage 
rate at the end of one year  of employment.  Any 
project providing at least 25 jobs within 12 months 
of start -up will be given priority.  The Authority provides low interest loans or grants to 
qualified new or expanding industries through its financing 
program.  Program funding is deriv ed from the local coal and 
gas road improvement tax and the natural gas severance 
tax. Ongoing   G/SCM/N/343/USA  
 
- 176 - 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  Virginia Small 
Business 
Financing 
Authority 
(VSBFA)  Tax credit  A CDE makes investments (equity investments and 
business loans) in qualifying businesses in qualifying 
census tracts. CDE loans can be approximately 100 -
150 basis points below comparable bank financing. 
NMTC funding i s flexible, but it is not a grant.  A candidate for NMTC funding is generally seeking $2 
million.  Ongoing  
Virginia  Sales/Use and 
Property Tax 
Exemptions  Department of 
Taxation; 
Localities  Tax 
exemption  This program provides sales and use tax exemption 
for purchasers of production -related machinery and 
equipment, semiconductor clean rooms or 
equipment and other tangible personal property 
used primarily in the integrated process of 
designing, developing, m anufacturing or testing a 
semiconductor product. Certain computer 
equipment used in a data center that meets 
minimum capital investment, job creation, and wage 
level criteria may also be exempt from sales and use 
tax. Localities may elect to impose reduced  property 
tax rates on semiconductor manufacturing 
machinery and tools, equipment for biotechnology 
R&D and production, aircraft, and certain equipment 
used in a data center.  The amount is the state sales tax or local property tax 
exempted.  Ongoing  
Virgin ia 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 f riendly or use 
fewer natural resources.  The $500 credit is available for all qualifying jobs paying at 
least $50,000. The credit will be first allowed for the taxable 
year in which the job has been filled for at least one year 
and for each of the four succ eeding taxable years, provided 
that the job is continuously filled during the respective 
taxable year. Each taxpayer may claim the credit for up to 
350 green jobs.  This program 
sunsets on 
December 31, 
2020.  
Virginia  Virginia 
Investment 
Performance 
Agency  Virginia 
Economic 
Development 
Partnership  Grant  Recipients include manufacturers and R&D 
companies making significant capital investments.  Grants are less than five million  dollars. They are paid in 
five instalments starting two or three years after the ca pital 
investment has been completed.  Ongoing   G/SCM/N/343/USA  
 
- 177 - 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 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 
investm ent of at least $5 million  or $6,500 per job, 
whichever is greater.  Elsewhere, a company need 
only create 200 new full -time jobs.  The support levels are determined by the Secretary of 
Commerce and Trade based on financial analysis from VA 
Economic Developm ent Partnership, paid in five equal 
annual disbursements starting in third year of completion of 
the capital investment and job creation requirements.  Ongoing  
Virginia  Major Eligible 
Employer Grant 
(MEE)  Virginia 
Economic 
Development 
Partnership 
(VEDP) and 
Office of the 
Governor  Grant  The program targets major 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.)  The amount of each MEE grant is determined by the 
Secretary of Commerce and Trade, based on VEDP's return 
on investment ana lysis and recommendation, and is subject 
to the approval by the Governor.  MEE grants are paid in five 
to seven equal annual instalments beginning in the third 
year after the capital investment and job creations targets 
are met.  Ongoing  
Virginia  Tobacco Region 
Opportunity 
Fund (TROF)  Virginia 
Tobacco 
Region 
Revitalization 
Commission  Grants and 
loans  The grants are provided to recipients within 
Virginia's tobacco producing region (34 counties and 
six cities in  Southside and Southwest Virginia.)  
Eligible pr ojects must include (1) a minimum private 
capital investment of $1 million  within 36 months 
and (2) a minimum of 10 jobs created within 36 
months (the job minimum may be lower if the jobs 
pay much higher than the local prevailing wage or 
the jobs are creat ed in a locality with a very high 
unemployment rate.)  The Commission determines the grant amounts based on 
local unemployment rates, prevailing wage rates, capital 
investment levels, industry type, and other factors as 
determined by the Commission.  Ongoing  
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 % 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 engag ed in technology, biotechnology, 
tourism, engine and vehicle manufactures for the 
professional motor sports industry, basic industries, 
manufacturing, and those businesses or entities that 
provide for a locality's economic and "quality of life" 
development . Finance can be provided for up to a maximum of 40 % 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 ben efit is equal to the amount of the tax 
that does not have to be paid.  Ongoing   G/SCM/N/343/USA  
 
- 178 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
Washington  Distressed Area 
Business and 
Occupational 
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: 
Brem erton, Tacoma, White Center, Yakima, 
Marysville, Snohomish, Sultan, Acme, Deming, 
Everson, Maple Falls, Sumas, Clearwater, Queets 
and Quilcene.  This program provides a credit against the B&O tax liability 
at the rate of $2,000 or $4,000 per new job created . Ongoing  
Washington  Distressed Area 
Sales and Use 
Tax 
Deferral/Exempti
on 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, Snohomis h, 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 l ess than $50 in timber tax 
liability per quarter is excused from paying the timber 
excise tax.  Ongoing  
Washington  Washington 
State 
Competitiveness 
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  
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 
consecutive 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 progr am provides tax credits of either $2,000 or 
$4,000 for each new qualified employment position.  Ongoing   G/SCM/N/343/USA  
 
- 179 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 
operational.  Ongoing  
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 
ultimate ly 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 manufacturing or rese arch 
and development operation.  The amount varies.  Expires on July 
1, 2020.  
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 
this preferre d B&O tax rate. For example, 
manufacturing wood windows from dimensional 
lumber does not qualify for the preferred B&O tax 
rate. The eligible activities include: sales of standing 
timber (that must be severed from the land within 
30 months); extracting or extracting for hire timber; 
manufacturing or processing for hire timber into 
timber products or wood products; manufacturing or 
processing for hire timber products into other timber 
products or wood products; selling timber at 
wholesale.  The amount varies.  Ongoing  
West Virgini a 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/343/USA  
 
- 180 - 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 cred it is 50 % (or such other allowable new jobs  
percentage ) of adjusted qualified investment.  Ongoing  
West Virginia  Economic 
Opportunity 
Credit  West Virginia 
Development 
Office  Tax credit  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  
West Virginia  Economic 
Infrastructure 
Bond Fund  West Virginia 
Development 
Office  Bond Recipients are located state-wide 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 useful life of the assets being financed or 20 
years, whichever is less.  The West Virginia Infrastructure 
and Jobs Development Council may defer the repaym ent of 
principal and interest up to 5 years.  The maximum loan 
amount for a private or public sector project is $3 million.  
The maximum participation rate for each project is 70 % 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 manufacturers of certain computer 
equipment, electronic components or 
semiconductors that create at least 20 new jobs.  Eligible companies receive a tax credit to offs et 100 % of the 
business and occupation tax, business franchise tax, 
corporate net income tax, 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   G/SCM/N/343/USA  
 
- 181 - 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 
environmental contam ination 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. Mun icipalities 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 
non-profit 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 rehabilitation or be 
suitable as an industrial site.  The amount of assistance under this program varies 
depending on the project.  TIF is based on two working 
principles: (1) new private development expands the 
municipality's tax base, thereby increasing property tax 
revenues; and, (2) if the municipality must provide public 
improvements to attract the development, the overlying tax 
districts that benefit from the resulting increase in the 
community's tax base should share in the costs of 
improvement.  Ongoing  
Wisconsin  Development 
Opportunity 
Zone Credits  Wisconsin 
Economic 
Development 
Corporation 
(WEDC)  Tax credit  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 b eing created.  Ongoing  
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 provides a non -transferrable tax credit for 
25% of the total amount the investor invests and keeps 
invested for three years in a qualified company.  Ongoing  
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   G/SCM/N/343/USA  
 
- 182 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 equipment used primarily to 
harvest or process woody biomass that is used as fuel or 
component of fuel.  Ongoing  
Wisconsin  Small Business 
Innovation 
Research -Small 
Business 
Technology 
Transfer (SBIR -
STTR) 
Assistance  WEDC  Grants or 
loans  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 t o $4,000 per micro grant (up to 
$8,000 total) per company.  Each company must provide at 
least a 25% cash match per each micro -grant.  Ongoing  
Wisconsin  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 inve stments in the training or re -
education of employees for the purposes of 
improving the productivity or competitiveness of the 
business; or (4) locating or retaining corporate 
headquarters in Wisconsin, or retaining employees 
holding full -time jobs in Wisco nsin.  This non-refundable  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 ca n 
be carried 
forward for up 
to 15 years.   G/SCM/N/343/USA  
 
- 183 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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 
geogra phic diversity of available tax credits 
throughout this state; the financial soundness of the 
business; any previous financial assistance that the 
business received from the Department of 
Commerce or the Wisconsin Economic Development 
Corporation (WEDC).  Businesses that are not 
assisted except in extraordinary circumstances 
include, but are not limited to, the following: payday 
loan and title loan  
companies; telemarketing, other than inbound call 
centers; pawn shops; media outlets; retail; farms; 
primary ca re 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 t o 5% of the wages the claimant paid 
to an eligible employee in the taxable year if the eligible 
employee is employed in an economically distressed area 
as determined by WEDC.  
3. Up to 50% of the claimant's training costs to undertake 
activities to enhance an eligible employee's general 
knowledge, employability, and flexibility in the workplace; 
to develop skills unique to the claimant's workplace or 
equipment; or to develop skills that will increase the quality 
of the claimant's product.  
4. Up to 3% of pers onal property investment and up to 5% 
of real property investment in a capital investment project 
that involves a total capital investment of at least 
$1,000,000 or, if less than $1,000,000, involves a capital 
investment equal to at least $10,000 per eligi ble employee 
employed on the project.  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 reci pients' 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 Credits in the maximum amount of 
$1,350,000,000.  WEDC and the 
recipients 
signed an 
agreement in 
Novembe r 
2017 that 
established 
the recipients' 
eligibility for 
these credits, 
pursuant to  
Section 
238.396 of the 
Wisconsin 
Statutes. 
http://legis.wi
sconsin.gov/as
sembly/19/bro
stoff/media/30
82/foxconn -
contract.pdf  
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   G/SCM/N/343/USA  
 
- 184 - State  Program Title  Program 
Authority  Form of 
Subsidy  To Whom  Amounts  Duration of 
the Program  
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  
 
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