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Producers or collectors of Oregon biomass that deliver the material to be used as a biofuel or to produce biofuel in the state may be eligible for a credit on their Oregon income taxes.
wood chipsA biomass collector could be a company gathering woody materials from areas of felled trees. An agricultural producer may be a farmer raising cattle, which creates a large amount of manure.

Eligible biomass must originate and be converted to a biofuel in Oregon.


Program Sunset

ODOE's Biomass Collector or Producer Tax Credit program sunsets at the end of the 2017 tax year​, which for some applicants may be as early as December 31, 2017.

ODOE must receive your biomass tax credit application within 60 days of the end of your 2017 tax year. A new Bovine Manure Tax Credit program​ will be administered by the Oregon Department of Agriculture beginning with the 2018 tax year.


How do I apply?

To apply for a Biomass Tax Credit, complete an application and submit it to the Oregon Department of Energy along with the application fee.

Your application must include supporting documentation:
  • Proof of the type and origin of the biomass
  • Proof that the applicant owned the biomass at the time it was delivered to a biofuel producer
  • A summary or settlement sheet outlining the amount of biomass and dates of delivery to a biofuel producer
  • A Receipt of Qualifying Biomass, signed by the biofuel producer
You may apply for the tax credit as often as you like. Some producers and collectors apply annually, others apply quarterly.

Tax credits are awarded as we receive and approve applications.

Applications must be received within 60 days of the end of the applicant’s tax year during which the eligible activity occurred.


Eligible Biomass Feedstocks

​Feedstock Tax Credit Amount
Animal manure or rendering offal​ ​$3.50 per wet ton
Used cooking oil or waste grease ​10 cents per gallon
Grain crops such as wheat, barley, and triticale​ ​90 cents per bushel
Woody biomass (like debris from logging or tree thinning) ​$10 per bone dry ton
Oilseed crops ​5 cents per pound
Virgin oil or alcohol ​10 cents per gallon
Wastewater biosolids ​$10 per wet ton
Vegetative biomass (like grass or wheat) ​$10 per bone dry ton
 
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Resources
Oregon Revised Statute 315
Oregon Administrative Rules

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Incentives Ending in 2017 ​​​​​

Documents
2017 Tax ​Year Application
​​​​​​​​​​​​​ 2016 Tax ​Year Application​

Receipt of Qualifying Biomass
Manure Production Calculator


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