Incentives Watch: Oregon’s Bovine Manure Tax Credit Isn’t the Only “Crappy” Credit That Exists

by Lauren Colandreo (Bloomberg) ... Last fall, Oregon enacted the Bovine Manure Tax Credit, which offers bovine manure producers and collectors a tax credit for each wet ton of manure collected to be used as a biofuel or to produce a biofuel. In recent weeks, the state enacted a new set of temporary rules for administering the credit beginning on or after Jan. 1, 2018. The new rules include definitions, eligibility requirements, application information, and fees.

New Mexico has a similar credit, the Agricultural Biomass Tax Credit, which provides taxpayers a credit for each wet ton of manure from a commercial dairy or feedlot operation that is transported from the dairy or feedlot to a facility that uses agricultural biomass to generate electricity or fuel. New Mexico’s credit is available for any taxpayer who owns a dairy or feedlot.

Oregon and New Mexico aren’t the only states providing credits when animals go number two. Nevada’s Recycling Property Tax Abatement is available for businesses that use recycled material, which includes agricultural waste such as manure, as its primary fuel for the generation of electricity. In Arizona, the Renewable Energy Production Credit grants a credit to owners of qualified energy generators that use a wind or biomass derived qualified energy resource, including manure, based on the amount of energy produced. READ MORE