A tax exempt authority like a municipal utility would qualify for a direct payment while a profit making entity would be entitled to a tax credit. Regrettably, at this writing, although the tax credit is immediately available, Congress has provided no funds for the direct payment. Considerations on the Market for Biomass Power Technologies . National Renewable Energy Laboratory. First value for biomass represents total externalities without carbon dioxide credits for carbon dioxide absorbed in the growing of the plant matter.
Second value assumes offsets.
Minnesota estimates were not used. This was done in part because they are interim values and may change significantly in the next few months. And also because the MPUC used a wide range of values.