State-level incentives specific to biodiesel as of May 2008, used in projection of biodiesel industry characterization to 2022

source: http://www.eere.energy.gov/afdc/fuels/biodiesel_laws.html Blue text indicates use mandates ST State AK alaska AL alabam a AR arkansas AZ arizona CA california CO colorado CT connecticut DC washington dc DE delaware FL florida GA georgia HI hawaii IA iowa ID idaho IL illinois IN indiana KS kansas KY kentucky LA louisiana MA ma ssachusetts MD ma ryland ME ma ine MI mi chigan MN mi nnesota MO mi ssouri MS mi ssissippi MT mo ntana NC north carolina ND north dakota NE nebraska NH new ham pshire NJ new jersey NM new m exico NV nevada NY new york OH ohio OK oklahoma OR oregon PA pennsylvania RI rhode island SC south carolina SD south dakota TN tennessee TX texas UT utahVA virginia

VT vermont WA washington WI wisconsin WV west virginia WY wyom ingState-level incentives specific to biodiesel as of May 2008, used in projection of biodiesel industry characterization to 2022 source: http://www.eere.energy.gov/afdc/fuels/biodiesel_laws.html Blue text indicates use mandates Production Incentive Summary

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- per-gal grants up to limit for production; grants for construction/mod

- various stepped biofuels production mandates

- 10-30c/gal producer credit up to 15 MGY; grants for some construction costs

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- sales & use tax exemption for B10+ related production equipment sales & use tax exemption for construction/purch of biofuel production equip

- some loan & grant-related incentives for production facilities

- tax on production greater than 5000 gals noted production tax credit $1, currently not funded production 30c/per-gallon credit construction sales tax refund, income tax refund; $1/gal production credit tax exemption for certain property related to biodiesel production

- 5c to 20c/gal production credit, depending on feedstock, capped at 5MG 5c/gal production credit tax exemption for certain property related to biodiesel production

- 30 ro 15c/gal grant up to 30 MGY for state-resident-majority-owned facilities 20c/gal producer grants/credits property tax exemption, construction and production incentives; excise credit for production, property tax credits production facility

loan interest reduction; production corporate tax credits production facility

construction tax credit

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- tax reductions for biofuel producers

- 15c/gal producer credit,

- production 20c/per-gallon credit property tax exemption, construction tax credit grants/loan guarantees for alt energy projects, details unspecified

- 20-30c/gal production credit; partial construction cost tax credits production facility

construction excise/use tax refund producer incentive fund established, but implementation unclear per-gallon production fee noted

-1c/gal credit plus 1c/gal grant with some conditions

tax credits for certain biofuel projects; grants for certain ag-related fuel projects property tax exemption

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-State-level incentives specific to biodiesel as of May 2008, used in projection of biodiesel industry characterization to 2022

Use Incentive Summary

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- grants to distributors for modifications to blending equip & tankage; caveated B2 mandate for state vehicles state, public vehicle fleet requirements for biofuel state, public vehicle fleet requirements for biofuel infrastructure grants/credits grants for distribution infrastructure

- taxes waived for alt fuels used in govt/emergency /official vehicles sales & use tax exemption for B10+ related infrastructure/equipment,

- motor fuel tax reduction; biodiesel contract preference; state AFS 3c/gal tax credit on B2+ for retailers selling at least 50% of their fuel as biodiesel; grants for retail & wholesale distribution infrastructure infrastructure grants/credits, distribution tax incentives sales & use tax exemption for B11+ (this is big deal); B2 requirement for state fleet vehicles; grants to public users of biodiesel for 80% of incremental cost blending (2c) and retail (1c) tax credits, currently not funded; state fleet B2 use requirement, state fleet B20 "price preference" per-gallon retail sales incentive with minimum threshold B2 directive for state fleets to use B2 B2 m andate contingent on 10 MGY production threshold B5 (to B15 in 2010) mandate, with relief if too expensive or difficult to obtain state fleet 50% B5 mandate

- grants for infrastructure development; reduction in fuel tax for B5+ B2 m andate, state fleet use requirements grants to school dists and state fleets to cover additional cost of biodiesel

- small fuel tax credits for MT-sourced biodiesel; waste grease biodiesel exempt from fuel tax infrastructure credits; B2 school bus fuel requirement; biodiesel sales & excise tax exemption infrastructure cost and per-gallon tax credits/grants; tax exemption for distribution equipment suppliers; per-gal blending credits per-gallon motor fuel tax reduction

- rebates to local govt fleets for incremental biofuel cost; schoolbus requirements; HOV lane incentives B5 m andate by

2012; blender equipment and per-gallon credits

- grants for distribution infrastructure retail tax credit 13c/gal 2007-8; grants for school bus fleets to use biodiesel; grants for biodiesel infrastructure incentives for state & local fleet conversions statewide B2 m andate after 5 MGY in Pacific NW , B5 after 15 MGY; Portland B5 retail mandate

- "organically

produced" biodiesel is exempt from motor fuel tax retail sales credit 25c/gal B100, infrastructure cost partial credits; sales tax exemption; state fleet refueling pump B5 availability mandate per-gallon excise tax reduction infrastructre grants for county govt fleets, some provision for grants to private businesses; B20 upper limit for retail sale grant program for infrastructure; blender/retail fuel tax exemption

-state fleet requirements

- deductions/exemptions for sale, distribution, and use; public fleet requirements; B2 mandate in 2008, subject to in-state production of biodiesel and/or feedstocks to make it; increasing to B5 grants to schools to cover incremental cost for biodiesel in buses; requirement for renewables in state fleets school bus fleet alt fuel grants

-3c/gal tax credit on B2+ for retailers selling at least 50% of their fuel as biodiesel; grants for retail & wholesale distribution infrastructure sales & use tax exemption for B11+ (this is big deal); B2 requirement for state fleet vehicles; grants to public users of biodiesel for 80% of incremental cost blending (2c) and retail (1c) tax credits, currently not funded; state fleet B2 use requirement, state fleet B20 "price preference"

infrastructure cost and per-gallon tax credits/grants; tax exemption for distribution equipment suppliers; per-gal blending credits

retail sales credit 25c/gal B100, infrastructure cost partial credits; sales tax exemption; state fleet refueling pump B5 availability mandate infrastructre grants for county govt fleets, some provision for grants to private businesses; B20 upper limit for retail saledeductions/exemptions for sale, distribution, and use; public fleet requirements; B2 mandate in 2008, subject to in-state production of biodiesel and/or feedstocks to make it; increasing to B5