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Funding Resources
Funding Resources
| MD Clean Energy Production Tax Credit | |
|---|---|
| Type of Incentive | Tax |
| Eligible States | MD |
| Eligible Technology | Backpressure Turbine, Boiler, Combustion Turbine, Condensing Turbine, Extracting Turbine, Fuel Cell, Microturbine, Other, Reciprocating Engine, Heat Recovery Generator, Stirling Engine |
| Eligible Fuel | Biogas, Biomass, LFG, Municipal Solid Waste, Other |
| Eligible Project Size | All (MW) |
| Critical Information | Maryland has a production tax credit for electricity generated from certain types of renewables - wind, geothermal energy, solar energy, small irrigation power, hydropower, municipal solid waste and biomass projects. The tax credit is available to commercial, industrial residential, utility, and agricultural sectors. The credit is 0.85 cents/kWh against the state income tax (0.5 cents/kWh for co-fired electricity). The maximum incentive a project can receive is $2.5 million in tax credits over a five-year period. Qualifying biomass units include anaerobic digestion, landfill gas, wastewater-treatment gas, and cellulosic material originating form forest-related resources (excluding old growth timber). To be eligible, a facility must "primarily" use eligible resources for electricity generation and must begin operation on or after January 1, 2006, but before January 1, 2011, or generate electricity from an eligible resource that is co-fired with coal and first begins co-firing with a qualifying resource on or after January 1, 2006, but before January 1, 2011. The generated electricity must be sold to an unrelated party during the year. |
| Start Date | 7/1/2000 |
| End Date | 12/31/2010 |
| Minimum Efficiency (%) |
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| Additional Information | The Maryland Energy Administration will issue certificates stating the maximum amount of credit over a five-year period and the earliest year for which the credit can be used. The sum of all stateside credits cannot exceed $25 million. If the credit exceeds the taxpayer's state income tax it can be carried forward until it is used or until it expires after the 10th taxable year after which the credit first began. Certificates will be available until December 31, 2010. |
| Web Site | http://business.marylandtaxes.com/taxinfo/taxcredit/cleanenergy/default.asp |
| Primary Contact | Information Specialist 1623 Forest Drive Suite 300 Annapolis, MD 21403 U.S.A. (410) 260-7655 |