Corporate Exemption

Corporate tax incentives include corporate tax credits, deductions and exemptions. These incentives are available in some states to corporations that purchase and install eligible renewable energy or energy efficiency equipment, or to construct green buildings. In a few cases, the incentive is based on the amount of energy produced by an eligible facility. Some states allow the tax credit only if a corporation has invested a minimum amount in an eligible project. Typically, there is a maximum limit on the dollar amount of the credit or deduction. In recent years, the federal government has offered corporate tax incentives for renewables and energy efficiency. (Note that corporate tax incentives designed to recruit or cultivate manufacturing and the development of renewable energy systems or equipment, or energy efficiency equipment, are categorized as “Industry Recruitment/Support” in DSIRE.)

Corporate Exemption Incentives

CSV (rows 1 - 13)

Incentive	Incentive Type	Place	Applicable Sector	Eligible Technologies	Active
Alternative Fuel Tax Exemption (Idaho)	Corporate Exemption	Idaho: Energy Resources		Ethanol Biodiesel	No
Energy Conversion Facilities Corporate Tax Exemption (Ohio)	Corporate Exemption	Ohio: Energy Resources	Commercial Industrial	Solar Water Heat Solar Space Heat Solar Thermal Electric Solar Thermal Process Heat Photovoltaics Landfill Gas Biomass Municipal Solid Waste CHP/Cogeneration Wind	No
Energy Replacement Generation Tax Exemption (Iowa)	Corporate Exemption	Iowa: Energy Resources	Commercial Industrial Local Government Residential	Hydroelectric energy Landfill Gas Wind	Yes
Ethanol Blender Credit (South Dakota)	Corporate Exemption	South Dakota: Energy Resources	Commercial	Ethanol	No
Ethanol Excise Tax Rates (South Dakota)	Corporate Exemption	South Dakota: Energy Resources		Ethanol	No
Excise Tax Exemption for Solar- or Wind-Powered Systems (Massachusetts)	Corporate Exemption	Massachusetts: Energy Resources	Commercial Industrial	Solar Water Heat Solar Space Heat Solar Thermal Process Heat Wind	Yes
Exemption + Fee for Alternative Fuel Vehicles (Oklahoma)	Corporate Exemption	Oklahoma: Energy Resources	Commercial Industrial Residential	Renewable Fuel Vehicles	No
Federal Excise Tax Exemption for Gasohol (Federal)	Corporate Exemption	United States: Energy Resources	Commercial Industrial	Ethanol	No
Reduction in Motor Fuel Tax on Gasohol (Montana)	Corporate Exemption	Montana: Energy Resources	Commercial Industrial	Ethanol	No
Renewable Fuel Excise Tax Exemption (Maine)	Corporate Exemption	Maine: Energy Resources	Fuel Distributor	Ethanol Biodiesel	No
Residential Energy Conservation Subsidy Exclusion (Corporate) (Federal)	Corporate Exemption	United States: Energy Resources	Residential Multi-Family Residential	Solar Water Heat Solar Space Heat Photovoltaics	Yes
Tax Exemption for Wind Energy Generation (West Virginia)	Corporate Exemption	West Virginia: Energy Resources	Utility	Wind	Yes
Tax Rate on Ethanol or Methanol (California)	Corporate Exemption	California: Energy Resources	Commercial Industrial	Solar Thermal Process Heat Ethanol Methanol	No

All Corporate Tax Incentives