Solar & Battery Regulation & Incentive Programs

Tax Credit for Forest Derived Biomass

Program Overview


Category:
Financial Incentive
Program Type:
Industry Recruitment/Support
Implementing Sector:
State
State:
Washington
Eligible Storage Technologies:
Biomass
Website:
http://dor.wa.gov/content/FindTaxesAndRates/TaxIncentives/IncentivePrograms.aspx#Energy
Incentive Amount:
Harvested July 1, 2010 through June 30, 2013: $3/ton
Harvested July 1, 2013 through June 30, 2015: $5/ton
Maximum Incentive:
Credit allowed may not exceed tax due for the same reporting period
Administrator:
Washington State Department of Revenue
Applicable Sectors:
Commercial, Industrial
Start Date:
10/01/2009
Expiration Date:
06/30/2015
Last Updated:
07/08/2015

Eligibility Criteria

EligibilitySectorsTechnologies
$/ton5.0000
Commercial
Industrial
Biomass

Summary

Note: The B&O tax credit for forest-derived biomass expired June 30, 2015. 

Harvesters of forest-derived biomass sold, transferred, or used for the production of electricity, steam, heat, or biofuels may claim a business and occupation (B&O) tax credit per harvested green ton of biomass. The available credits vary by date of harvest:

  • Harvested October 1, 2009 through June 30, 2010: $0 per harvested green ton
  • Harvested July 1, 2010 through June 30, 2013: $3 per harvested green ton
  • Harvested July 1, 2013 through June 30, 2015: $5 per harvested green ton

Forest-derived biomass includes tree tops, limbs, needles, leaves, and other woody debris leftover from activities such as timber harvesting, forest thinning, fire suppression, or forest health management. It does not include scalable timber products or firewood.


Authorities

NameEnacted DateEffective DateExpired Date
RCW 82.04.4494200910/01/200906/30/2015