|For information relating to the credit for purchasing pellets or biofuels, see this topic on the Oregon Department of Revenue's website.
The State of Oregon provides tax credits for the production, collection and transportation of biomass that is used for energy production.
To be eligible for this credit, an applicant must be an agricultural producer or biomass collector and the biomass material must be sourced from within Oregon. In addition, the biomass must be used as biofuel or to produce biofuel in Oregon. Applications for tax credits must be received no later than 45 days following the end of the tax year.
The Oregon Administrative Rules provide the eligibility requirements and the process to apply for this program.
For tax year 2011, the following rules are in effect:
For tax years beginning on or after Jan. 1, 2012, the following rules are in effect:
The statute that authorizes this program is found at: Oregon Revised Statutes 315.141
The applicable tax credit rates are found at: Oregon Revised Statutes 469.790
For a history of the authorizing legislation, please see:
The Oregon Department of Energy certifies all biomass producer or collector tax credits. It is recommended that applicants review the statutes listed above and the administrative rules for this certification program.
To apply for certification of biomass producer or collector tax credits applicants must complete an application form and submit the completed form with all required supporting documentation to the Oregon Department of Energy. In addition to the application form the following supporting documentation is required:
Proof of the origin of the biomass;
Proof that the applicant held title to the biomass at the time is was delivered to a biofuel producer;
A summary or settlement sheet indicating, among other things, the amount of biomass and dates of shipment;
A receipt from a biofuel producer;
Documentation that the biomass meets the criteria listed in the Administrative Rules; and
Applications for certification are accepted by mailing a hard copy, with the applicable review fee, to:
Oregon Department of Energy
Attn: BPC Tax Credit
625 Marion Street NE
Salem, OR 97301
The Oregon Department of Energy completes the review and certification of these tax credits. For information on claiming tax credits or for information related to the transfer of tax credits contact the Oregon Department of Revenue.
For questions regarding the certification process, please contact the Oregon Department of Energy at 1-800-221-8035.