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.
A 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.
Program Sunset
ODOE must receive your biomass tax credit application within 60 days of the end of your 2017 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
| 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 |